A、單位負(fù)責(zé)人應(yīng)當(dāng)在會(huì)計(jì)檔案銷毀清冊(cè)上簽署意見
B、銷毀會(huì)計(jì)檔案時(shí)，應(yīng)當(dāng)由單位檔案機(jī)構(gòu)和會(huì)計(jì)機(jī)構(gòu)共同派員監(jiān)銷
C、監(jiān)銷人在銷毀前應(yīng)對(duì)照會(huì)計(jì)檔銷毀清冊(cè)所列內(nèi)容清點(diǎn)核對(duì)所要銷毀的會(huì)計(jì)檔案
D、監(jiān)銷人在銷毀后應(yīng)在會(huì)計(jì)檔案銷毀清冊(cè)上簽名蓋章
