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济南代理记账公司之事务档案办理?
Transaction records of jinan bookkeeping agency company deal with?
一、管帐档案是指管帐凭据、管帐账簿和财政陈述等管帐核算专业材料，是记载和反映单位经济事务的首要史料和依据。具体包含：
A, pipe account file refers to the account credentials, pipe account books and financial statements and other accounting accounting professional material, is the first historical record and reflect the unit economic affairs and basis. Specific include:
(1)、管帐凭据类：原始凭据，记账凭据，汇总凭据，别的管帐凭据。
(1), tube account credentials: original credentials, proof of charge to an account, summary the credentials and other pipe account credentials.
(2)、管帐账簿类：总账，明细账，日记账，固定资产卡片，辅佐账簿，别的管帐账簿。
(2), tube account classes: the books of the general ledger, subsidiary ledger, journal, the fixed assets CARDS, for books, other tube account books.
(3)、财政陈述类：月度、季度、年度财政陈述，包含管帐报表、附表、附注及文字说明，别的财政陈述。
(3), financial statements, monthly, quarterly and annual financial statements, including tube account statements, schedule, and text notes, other financial statements.
(4)、别的类：银行存款余额调理表，银行对账单，别的应当保留的管帐核算专业材料，管帐档案移送清册，管帐档案保管清册，管帐档案毁掉清册。
(4), other classes: bank balance control table, bank statements and other reservation shall be tube account accounting professional material, pipe account file transfer record, keeping account files list, tube account destroy the record file.
二、档案办理办法
Second, the file handle way
1、为加强管帐档案办理，特制定本办理办法。
1, to strengthen tube books file handle, formulates this way.
2、本公司事务的管帐档案包含：管帐凭据、管帐帐簿、税务申报材料、管帐陈述、审计陈述、验资陈述、资产评价陈述、财政办理制度以及与经营办理有关的其它首要文件，如合同、规章等各种管帐材料。
2, the company transaction account file contains: pipe account credentials, account books, tax filing materials, pipe account statements, statements auditing, capital verification, assets evaluation statements, financial system, and other related to the management for the primary file, such as contract, rules of various pipe materials.
3、管帐档案的保留。
3, tube account records remain.
应有专人担任保留管帐档案，定时将财政部归档的管帐材料，收拾装订后按次序立卷挂号。
Should someone hold tube account records, timing will be filed Treasury account of tube material, packing in order establish a registered after binding.
管帐档案的保管期限为持久保留和定时保留两类，具体和保管年限详见本制度第六条。
Tube duration of account files keep persist and timing for two classes, specific and storage life of detailed in article 6 of this system.
管帐档案应当在管帐组织内部指定专人保管。管帐档案保管期满需求毁掉时，由管帐档案办理人员提出毁掉定见，经客户查看、同意，并报上级有关部门同意后履行。由管帐档案办理人员编制管帐档案毁掉清册，毁掉时应由公司财政审计部有关人员一起参加，并在毁掉单上签名或盖章。
Tube account file should be specified in the tube account organization special custody. Tube accounting archives demand was destroyed, the expiration of the tube account file to handle personnel put forward destroy mindset and approved by the customer to view, and be submitted to the superior authorities agree to perform. Be handled by tube account file personnel tube account files destroyed record, destroyed be fiscal supervision by the company relevant personnel to participate in together, and the signature or seal to ruin in the list.
4、管帐档案的借用。
4, tube account file to borrow.
财政人员因作业需求查阅管帐档案时，必须按规则次序及时偿还原处，若要查阅入库档案，必须处理有关借用手续。
Financial personnel demand access to pipe account file for homework, according to the rules of order to repay its place in time, if you want to consult the library files, must handle the borrowing formalities.
公司内各单位若因公需求查阅管帐档案时，必须经本单位领导同意证实，经财政担任人赞同，方能由档案办理人员招待查阅。
If each unit needs to consult on business tube in the company account files, must be confirmed by the unit the leadership agreed to, by the finance people agree with, can be handled by archives personnel for reference.
外单位人员因公需求查阅管帐档案时，应持有单位介绍信，经财政担任人赞同后，方能由档案办理人员招待查阅，并由档案办理人员具体挂号查阅管帐档人的作业单位、查阅日期、管帐档案名称及查阅理由。
Unit personnel needs to consult on business outside tube account files, should hold the unit of introduction, after finance as people agree with, can be handled by archives personnel refer to serve, and the specific access tube account registered file archives for personnel of operation department, consult the date, account file name and check reason.
管帐档案通常不得带出室外，如有特别情况，需带出室外复印时，必须经财政部司理同意，并限期偿还。
Tube account files usually can not take out, if there is any special situation, should be out of the outdoor copying, must be approved by finance manager, and within a time limit.
5、因为管帐人员的变化或管帐组织的改动等，管帐档案需求转交时，须处理交代手续，并由监交人、移送人、接收人签字或盖章。
5, because the pipe account personnel changes or account organization changes, such as pipe account file transfer requirements, must handle replacement procedures, and by in person, transfer, receiving signature or stamp.
6、管帐档案保管期限
6, tube archives period
管帐档案的保管期限，从管帐年度终了后的第一天算起。
Tube duration of account files, from tube account at the end of the year after the first day.
(一)管帐凭据类:
(a) tube account credentials:
(1)、原始凭据、记帐凭据汇总凭据 15年
(1), the original credentials, accounting credential summary credentials for 15 years
(2)、银行存款余额调理表和银行对账单 5年
(2), bank balance sheet and bank statements for five years
(二)管帐帐簿类：
(2) pipe account books:
(1)、日记帐 15年
(1), and accounted for 15 years
其间：现金和银行存款日记帐 25年
Meanwhile, cash and bank deposit journal for 25 years
(2)、明细帐、总帐、辅佐帐 15年
(2), separate, general ledger, for 15 years
(3)、固定资产作废整理后固定资产卡片及清单保管 5年
(3), invalid after finishing fixed assets CARDS and listing custody for five years
(三)管帐报表类：
(3) the pipe class account statements:
(1)、首要财政指标报表(包含文字剖析) 3年
(1), primary financial statements (including text analyzes) for 3 years
(2)、月、季度管帐报表(包含文字剖析) 5年
(2), monthly, quarterly account statements (including text analysis) for five years
(3)、年度管帐报表(包含文字剖析) 持久
(3), annual accounting statements (including text analysis)
(四)别的类：
(4) other categories:
(1)、管帐档案保管清册及毁掉清册 持久
(1), keeping account files record and destroy list persistent
(2)、财政成本计划 3年
(2), financial cost plan for three years
(3)、首要财政管帐文件、合同、协议 持久
(3), the primary fiscal account documents, contract, agreement
三、为完成我公司档案安全办理制度化、标准化、科学化，保证档案的安全，依据《中华人民共和国档案法》、《中华人民共和国档案法实施办法》，联系本公司实际情况，制定本办理制度。
Third, to complete my company files safe to handle the institutionalization, standardization, scientific, ensure the safety of the archives, on the basis of the archives law of the People's Republic of China, the measures for the implementation of the archives law of the People's Republic of China, relate this company actual situation, formulated to deal with system.
1. 采纳切实可行的办法做好档案搜集归档作业，做到及时、完好、精确。
1. Adopt practical and feasible method to make archives collection archive work, done in good, accurate and timely.
2. 档案装具要契合国家标准、标准的请求，特别载体的档案运用专门的档案装具。
2. The file fittings to fit the national standard, the standard request, the special carrier files using special fittings.
3. 档案室要配备契合档案安全保管请求的防火器件。档案仓库要装置防盗报警、铁门、防盗网等设备。
3. Archives shall be equipped with correspondence file security kept the request of fire protection device. Archives warehouse to anti-theft alarm device, iron gate, burglar mesh, etc.
4. 档案仓库要配有防虫、防霉等有害生物的药品。
4. Archives warehouse to equipped with insect-resistant, mouldproof, harmful biological medicine.
5. 档案仓库要配备降温、去湿、温湿度测验等设备。并定时查看消防器件，及时更换过期消防器件。
5. Archives warehouse to be equipped with devices such as temperature, moisture, temperature and humidity test. And regularly check the fire control devices, timely replacement expired fire control devices.
6. 建立健全温、湿度每作业日记载制度。原则上实施专人每日上午上班始，及时、精确记载档案仓库温湿度。做好档案仓库温、湿度调理作业。温度要控制在14-24℃(±2℃)，相对湿度要控制在45-6O%(±5%)。
6. Establish and perfect the system of temperature and humidity recorded every work day. In principle, implementation of personnel daily work in the morning, timely and accurate records archives warehouse temperature and humidity. Make archives warehouse temperature and humidity control work. Temperature control in 14 to 24 ℃ (plus or minus 2 ℃) and relative humidity to control in the 45-6 o % (+ / - 5%).
7. 档案仓库要保持清洁、无尘埃，禁止将易燃、易爆及别的危险物品放入档案房内。
7. Archives warehouse to keep clean, no dust, it is forbidden to carry inflammable, explosive and other dangerous items in the file room.
8. 档案仓库门、架、柜要及时上锁，钥匙应指定专人担任保管。非档案办理人员不得私行进入档案房。
8. Archives warehouse door, frame, ark to be locked in time, the key should be specified for safe-keeping. The file handle personnel must not enter the archive room private line.
9. 档案作业人员要遵守国家有关档案作业的保密规则，保证国家机密和档案安全。
9. The file of people working to comply with the relevant national archives secrecy rules, ensure the safety of the archives and state secrets.
10. 档案作业人员每月要对所保留的档案进行一次查看，并做好查看记载，发现问题要及时报告并采纳相应的办法。每年年末要对室藏档案进行一次全部的清点核对，做到账物(卷)相符。
10. The file workers every month to keep the files for a check, and check the records, found that the problem should timely report and adopt corresponding measures. At the end of each year to the room to hide files for a full inventory check, do zhang content (volume).
11. 档案借阅使用要契合档案安全请求。
11. The file borrows use safety request file to fit.