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[多选题]

关于会计档案的销毁，下列说法正确的是（）。

A.会计档案保管期满需要销毁的，由本单位档案部门提出意见，会同财会部门共同审定，并在此基础上编制会计档案销毁清册

B.销毁会计档案时，应当由单位的档案机构和会计机构负责人共同监销

C.各级财政部门销毁会计档案时，应当由同级审计部门派人监销

D.项目建设期间的建设单位，其保管期满的会计档案不得销毁。

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