在政府部門各類型公文檔案中，會計類檔案是屬於較特殊的一種檔案，且其分類歸檔的時間與內容格式等皆與一般公文檔案有所不同，因此為了讓會計類檔案的管理工作更趨完善，應與一般的公文檔案管理工作有所區隔。 本論文主要是探討會計類檔案的鑑定與清理，採深度訪談及個案研究法，藉由訪談中央及地方會計及檔案管理部門的人員瞭解機關會計類檔案目前的管理現況，尤以鑑定與清理工作為主；並藉由兩機關的個案研究瞭解目前機關內部對於會計類檔案的管理，從定義、管理法規、鑑定及清理工作詳盡地探討。 就上述研究結果，提出五點建議：(一)明確定義會計類檔案的範圍，以便統一規劃會計類檔案的管理；(二)消除機關內部對會計類檔案管理法源依據的疑慮，減少會計人員及檔案管理人員在管理上的困難；(三)簡化會計類檔案清理銷毀作業的程序，增進檔案管理績效，減輕檔案庫房的壓力；(四)輔導政府機關進行檔案鑑定，當檔案鑑定發生疑慮時，協助機關檔案管理與業務單位人員解決；(五)增加政府機關檔案管理專業人員，擴編檔案管理人員的員額；(六)協助辦理檔案管理人員在職訓練，並可針對各業務單位的性質，辦理專門性的檔案管理作業訓練。 / In many kind of records of government, accounting archives are specific than others, and its classification and filing of the time is the different from general government records. Therefore, to allow the management of accounting archives files to perfect, should be generally somewhat different from the file management of common document file. This paper aims to investigate archival appraisal and disposition of governmental accounting archives in Taiwan. Through in-depth interview and case study to interview the central and local accounting and archive management staff to understand the authority of accounting archives management status, especially on appraisal and disposition. And through case study to understand how these two agencies’ accounting archives management. Above in conclusions, there are five suggestions: 1) Clear and definite of the scope of the accounting archives to unify accounting archives management; 2) Elimination of the internal organs of accounting archives management legal basis for the concern to reduce the difference of accounting officer and records management officer; 3) Simplify the procedure of disposition and destruction on accounting archives to reduce the archival repository pressure; 4) To prove governmental officer to proceed accounting archives appraisal and assist them to solve problem; 5) To increase the professional archive management officers; 6) To process archiva1 management on-the-job training, and to be aimed at handling specialized archives management training.