最近,因工作关系,经常接触基层企事业单位的领导、档案部门和财务部门的同志,谈到档案规范化管理时,大家对财务档案的保管期限问题反响较大。认为档案工作应适应改革开放的新形势,社会主义市场经济条件下形成的财会档案,特别是会计凭证的保管期限应适当延长。我们结合实际工作做了一些调查,谈点看法,共同探讨档案工作在改革中出现的新情况。财会档案是指会计凭证、会计 Recently, due to their working relationships, they often contacted the leaders of the grass-roots enterprises and institutions, the archives departments and the comrades in the finance departments when they talked about the standardization of archives management. All of us have a great repercussion on the issue of the retention period of financial archives. We think that the file work should be adapted to the new situation of reform and opening up. The financial archives formed under the conditions of a socialist market economy, especially the period for keeping accounting vouchers, should be appropriately extended. We conducted some investigations combining actual work and talked about some points of view to jointly discuss the new situation that has emerged during the reform of archival work. Accounting files refers to accounting documents, accounting