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How To Identify And Destroy Accounting Archives

2010/12/20 17:02:00 47

Identification Of Destruction Accounting

When the accounting archives need to be destroyed at the expiry of their custody period, the Department of archives of the unit shall put forward the idea of destruction, together with the financial accounting department, and make strict examination.

Whether or not the accounting records have reached the time limit for preservation, whether there are original vouchers for unpaid debts and debts, whether there are certificates of pfer of property rights, securities, drawings, money receipts and payments vouchers, streamlining and decentralization, returning to home, public and private casualties, implementing policies and relief payment vouchers, supplying vouchers for changing salary system, changing work system to wage system, vouchers for foreign affairs, and original vouchers with important reference value for dealing with historical issues left behind.

If there are any accounting documents mentioned above, all accounting documents should be submitted.

Alone

It shall be taken out and filed separately, and be destroyed by the archival department until it is really necessary for safekeeping.

The construction units can not destroy the accounting files that are built for a long time without completing construction tasks.

The destruction procedures of accounting archives are: first, destroy the accounting files, fill in the "accounting archives destroy catalogue", and register the files, such as "file titles, starting and ending dates, directory numbers, file numbers, original certificate numbers, and number of documents in the files", which need to be destroyed.

Second, we must examine and approve according to the examination and approval procedures.

The destruction of accounting files by organs, organizations and institutions shall be reported to the leaders of the units for approval, and the state enterprises shall be destroyed after approval by the leaders of the enterprises.

Thirdly, it should be regulated according to regulations.

When each unit destroys its accounting archives according to the regulations, it shall be monitored by the personnel of the archives department and the financial accounting department. When the competent departments at all levels destroy the accounting archives, they should have the same level financial departments and audit departments to send them to the custody. When the financial departments at all levels destroy the accounting files, they should be sent to the same level audit department for supervision.

The supervisors should be conscientious and responsible, carefully check the files before destroying them, and prevent leakage and loss when destroying them.

After the destruction, the archives department, the finance department and all relevant departments concerned.

department

The supervisors should be there.

accounting

The list of files destroyed should be signed, sealed, filed and kept, and the situation of supervision should be reported to the leadership of the unit in writing.