濟南代理記賬公司之事務檔案辦理?

Transaction records of jinan bookkeeping agency company deal with?

一、管帳檔案是指管帳憑據、管帳賬簿和財政陳述等管帳核算專業材料，是記載和反映單位經濟事務的首要史料和依據。具體包含：

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)、管帳憑據類：原始憑據，記賬憑據，匯總憑據，別的管帳憑據。

(1), tube account credentials: original credentials, proof of charge to an account, summary the credentials and other pipe account credentials.

(2)、管帳賬簿類：總賬，明細賬，日記賬，固定資產卡片，輔佐賬簿，別的管帳賬簿。

(2), tube account classes: the books of the general ledger, subsidiary ledger, journal, the fixed assets CARDS, for books, other tube account books.

(3)、財政陳述類：月度、季度、年度財政陳述，包含管帳報表、附表、附注及文字說明，別的財政陳述。

(3), financial statements, monthly, quarterly and annual financial statements, including tube account statements, schedule, and text notes, other financial statements.

(4)、別的類：銀行存款余額調理表，銀行對賬單，別的應當保留的管帳核算專業材料，管帳檔案移送清冊，管帳檔案保管清冊，管帳檔案毀掉清冊。

(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、檔案辦理辦法

Second, the file handle way

1、為加強管帳檔案辦理，特制定本辦理辦法。

1, to strengthen tube books file handle, formulates this way.

2、本公司事務的管帳檔案包含：管帳憑據、管帳帳簿、稅務申報材料、管帳陳述、審計陳述、驗資陳述、資產評價陳述、財政辦理制度以及與經營辦理有關的其它首要文件，如合同、規章等各種管帳材料。

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、管帳檔案的保留。

3, tube account records remain.

應有專人擔任保留管帳檔案，定時將財政部歸檔的管帳材料，收拾裝訂后按次序立卷掛號。

Should someone hold tube account records, timing will be filed Treasury account of tube material, packing in order establish a registered after binding.

管帳檔案的保管期限為持久保留和定時保留兩類，具體和保管年限詳見本制度第六條。

Tube duration of account files keep persist and timing for two classes, specific and storage life of detailed in article 6 of this system.

管帳檔案應當在管帳組織內部指定專人保管。管帳檔案保管期滿需求毀掉時，由管帳檔案辦理人員提出毀掉定見，經客戶查看、同意，并報上級有關部門同意后履行。由管帳檔案辦理人員編制管帳檔案毀掉清冊，毀掉時應由公司財政審計部有關人員一起參加，并在毀掉單上簽名或蓋章。

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、管帳檔案的借用。

4, tube account file to borrow.

財政人員因作業需求查閱管帳檔案時，必須按規則次序及時償還原處，若要查閱入庫檔案，必須處理有關借用手續。

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.

公司內各單位若因公需求查閱管帳檔案時，必須經本單位領導同意證實，經財政擔任人贊同，方能由檔案辦理人員招待查閱。

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.

外單位人員因公需求查閱管帳檔案時，應持有單位介紹信，經財政擔任人贊同后，方能由檔案辦理人員招待查閱，并由檔案辦理人員具體掛號查閱管帳檔人的作業單位、查閱日期、管帳檔案名稱及查閱理由。

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.

管帳檔案通常不得帶出室外，如有特別情況，需帶出室外復印時，必須經財政部司理同意，并限期償還。

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、因為管帳人員的變化或管帳組織的改動等，管帳檔案需求轉交時，須處理交代手續，并由監交人、移送人、接收人簽字或蓋章。

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、管帳檔案保管期限

6, tube archives period

管帳檔案的保管期限，從管帳年度終了后的第一天算起。

Tube duration of account files, from tube account at the end of the year after the first day.

(一)管帳憑據類:

(a) tube account credentials:

(1)、原始憑據、記帳憑據匯總憑據 15年

(1), the original credentials, accounting credential summary credentials for 15 years

(2)、銀行存款余額調理表和銀行對賬單 5年

(2), bank balance sheet and bank statements for five years

(二)管帳帳簿類：

(2) pipe account books:

(1)、日記帳 15年

(1), and accounted for 15 years

其間：現金和銀行存款日記帳 25年

Meanwhile, cash and bank deposit journal for 25 years

(2)、明細帳、總帳、輔佐帳 15年

(2), separate, general ledger, for 15 years

(3)、固定資產作廢整理后固定資產卡片及清單保管 5年

(3), invalid after finishing fixed assets CARDS and listing custody for five years

(三)管帳報表類：

(3) the pipe class account statements:

(1)、首要財政指標報表(包含文字剖析) 3年

(1), primary financial statements (including text analyzes) for 3 years

(2)、月、季度管帳報表(包含文字剖析) 5年

(2), monthly, quarterly account statements (including text analysis) for five years

(3)、年度管帳報表(包含文字剖析) 持久

(3), annual accounting statements (including text analysis)

(四)別的類：

(4) other categories:

(1)、管帳檔案保管清冊及毀掉清冊 持久

(1), keeping account files record and destroy list persistent

(2)、財政成本計劃 3年

(2), financial cost plan for three years

(3)、首要財政管帳文件、合同、協議 持久

(3), the primary fiscal account documents, contract, agreement

三、為完成我公司檔案安全辦理制度化、標準化、科學化，保證檔案的安全，依據《中華人民共和國檔案法》、《中華人民共和國檔案法實施辦法》，聯系本公司實際情況，制定本辦理制度。

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. 采納切實可行的辦法做好檔案搜集歸檔作業，做到及時、完好、精確。

1. Adopt practical and feasible method to make archives collection archive work, done in good, accurate and timely.

2. 檔案裝具要契合國家標準、標準的請求，特別載體的檔案運用專門的檔案裝具。

2. The file fittings to fit the national standard, the standard request, the special carrier files using special fittings.

3. 檔案室要配備契合檔案安全保管請求的防火器件。檔案倉庫要裝置防盜報警、鐵門、防盜網等設備。

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. 檔案倉庫要配有防蟲、防霉等有害生物的藥品。

4. Archives warehouse to equipped with insect-resistant, mouldproof, harmful biological medicine.

5. 檔案倉庫要配備降溫、去濕、溫濕度測驗等設備。并定時查看消防器件，及時更換過期消防器件。

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. 建立健全溫、濕度每作業日記載制度。原則上實施專人每日上午上班始，及時、精確記載檔案倉庫溫濕度。做好檔案倉庫溫、濕度調理作業。溫度要控制在14-24℃(±2℃)，相對濕度要控制在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. 檔案倉庫要保持清潔、無塵埃，禁止將易燃、易爆及別的危險物品放入檔案房內。

7. Archives warehouse to keep clean, no dust, it is forbidden to carry inflammable, explosive and other dangerous items in the file room.

8. 檔案倉庫門、架、柜要及時上鎖，鑰匙應指定專人擔任保管。非檔案辦理人員不得私行進入檔案房。

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. 檔案作業人員要遵守國家有關檔案作業的保密規則，保證國家機密和檔案安全。

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. 檔案作業人員每月要對所保留的檔案進行一次查看，并做好查看記載，發現問題要及時報告并采納相應的辦法。每年年末要對室藏檔案進行一次全部的清點核對，做到賬物(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. 檔案借閱使用要契合檔案安全請求。

11. The file borrows use safety request file to fit.

濟南代理記賬公司:http://www.yinyon.cn/