There are also people who sign the destruction list of accounting files, such as the destroyer, the person in charge, the person in charge of accounting institutions or the person in charge of accounting, but these people only sign their own names and have no right to sign opinions.

The storage period of accounting files is divided into two categories: permanent and fixed (generally divided into 10 years and 30 years); The storage period of accounting files shall be calculated from the first day after the end of the accounting year.

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Accounting files are an important basis for summing up experience, exposing liability accidents, cracking down on crimes in the economic field and analyzing and judging the causes of accidents. Using the historical data of past economic activities provided by accounting files is helpful for all units to predict economic prospects, make business decisions and prepare financial and cost plans. The use of accounting files can provide a basis for solving economic disputes and handling surplus economic affairs.

When borrowing accounting files, you should hold a formal letter of introduction from the unit and go through the borrowing formalities only after being approved by the accounting supervisor or unit leader; Borrowing accounting files by internal personnel of the unit shall be approved by the accounting supervisor or the unit leader before going through the borrowing procedures.

Borrowers should fill in the file lending register carefully and register the borrower's name, unit, date, quantity, content and return date clearly.

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