| Accounting archives is the accumulation in time of accounting information system. The included accounting information is original,systematic, continual and on law. It draws for us the history of development of the organization, but also provides the base for managers of financial forecast, decision-making and control. So in fact accounting archives is valuable information resources which can be used and make fortune. First, I analyze the realist and explain the value of the information resource of accounting archives and make focus on how to manage, develop, make use of and protect the information resources. At last, I suggest to build up the system of information resources of accounting archives.
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