Since 1949 The Retrospect And Prospect Of Accounting Archives Management Research

The accounting archives is an important branch of archival science, Our country’s accounting archives theory research work starts in mid 1950s, so far, it has been nearly 60 years of development history. In the 60 years, accounting archives as an emerging discipline, it develops rapidly in our country, and becomes mature. Review and comb the development course of accounting files, is important for enriching and perfecting the research content of accounting files and building a discipline system of accounting files and promoting accounting archives work to a new level. Especially in the new historical period, development of accounting archives are facing new tasks and challenges, look into its future development trend will be beneficial to forecast the research emphasis of accounting archives, grasp its development direction.In view of the importance of the study of the accounting archives, this paper begins with the development of accounting archives in China, all the research results of accounting archives since 1949 are the core of the research, based on the pioneers in the field of accounting archives research theory, find a new path, division of the accounting records of the bud, development and prosperity stage, summarize and induce the accounting archives management in the three stages of development representative research results. To provide a theoretical basis for the development of China’s accounting archives in the future.