The Legal Effect Of Electronic Accounting Archives Is Affirmed.

In order to standardize the management of accounting archives and improve the modern management level of accounting archives, the Ministry of Finance and the State Archives Bureau have revised the original accounting archives management measures (Accounting 1998 [32], hereinafter referred to as the original management regulations), and issued a new accounting archives management method (hereinafter referred to as the new "management method") by the Ministry of Finance and the State Archives Bureau seventy-ninth, which will come into effect on January 1, 2016.

The new "management method" affirms the legal effect of electronic accounting archives, and the acquisition, reimbursement, accounting, archiving and storage of electronic accounting vouchers can realize electronic management.

The new management method allows accounting documents such as qualified accounting vouchers and account books to be printed and archived, and requires the establishment of an appraisal and destruction system for accounting records, improving the destruction process and promoting the orderly destruction of accounting archives. These new regulations will save the cost of printing, transferring, sorting out the cost of paper accounting materials and keeping costs after archiving, reduce the consumption of social resources, promote energy conservation and emission reduction, and help form a green and environment-friendly mode of production.

The new "management method" explicitly puts the electronic accounting archives in the scope of accounting archives, will vigorously promote the in-depth development and effective utilization of electronic accounting data, and provide more dimensional and more valuable accounting information for government decision-making and management.

There are 31 new administrative measures. Compared with the original management measures, the following adjustments have been made: first, the definition and scope of accounting archives have been perfected. The two is to increase and clarify the management requirements of electronic accounting archives. The three is to perfect the destruction procedure of accounting archives. The four is to clarify the management requirements of accounting archives exit. The five is to adjust the time limit for the custody of accounting archives and extend the time limit for the transfer of accounting archives to the management units of archives. The following points need attention.

Scope of application

These Measures shall apply to the management of accounting archives by state organs, social organizations, enterprises, institutions and other organizations.

4 kinds of accounting materials should be filed.

The accounting archives mentioned in the new "management measures" refer to the forms of accounting documents, charts and other forms of accounting information that are recorded or reflected in the process of accounting and so on, which are recorded or reflected in the accounting process, including electronic accounting archives that are formed, transmitted and stored by electronic devices such as computers. The following accounting information should be filed:

(1) accounting vouchers, including original vouchers and bookkeeping vouchers.

(two) accounting books, including general ledger, subsidiary ledger, journal, fixed assets card and other auxiliary books.

(three) financial and accounting reports, including monthly, quarterly, semi annual and annual financial accounting reports;

(four) other accounting information, including bank reconciliation statements, bank statements, tax returns, accounting records transfer inventory, accounting records keeping inventory, accounting records destroyed list, accounting file appraisal opinions and other accounting information with preservation value.

Eligible electronic archives can be built only.

In order to ensure the authenticity, integrity, availability and safety of electronic accounting archives, the new management measures put forward the following requirements for the electronic accounting information only archived in electronic form.

First, the source of electronic accounting information is real and effective, and is formed and transmitted by electronic equipment such as computers.

Two, the accounting system used can accurately, completely and effectively receive and read electronic accounting data, and can output accounting documents that conform to the national standard filing format, accounting books and financial accounting statements.

Three is used. Electronic archives The management system can effectively receive, manage and make use of the electronic accounting files, conforms to the long-term storage requirements of the electronic archives, and establishes the retrieval relationship between the electronic accounting archives and other related paper accounting archives.

Four is to take effective measures to prevent electronic. accounting The files were tampered with.

The five is to establish a backup system for electronic accounting archives, which can effectively prevent natural disasters, accidents and human destruction.

Six, the electronic accounting information formed is not a kind of accounting archives with permanent preservation value or other important preservation value.

Seven, electronic accounting information is accompanied by the provisions of the People's Republic of China Electronic Signature Act. electronic signature 。

Above requirements: the first, seventh provision is to ensure the authenticity of the electronic accounting files. The second, third, sixth is to ensure the accuracy, integrity and availability of the electronic accounting files. The fourth, fifth provision is to ensure the safety of the electronic accounting archives. The electronic accounting information generated within the unit must be archived in electronic form and must satisfy the first to six provisions. The electronic accounting information received outside the unit must be archived only in electronic form, and the first to seven requirements must be met at the same time.

The duration of accounting archives can be divided into two categories.

In recent years, the State Archives Bureau has adjusted the time limit for regular storage of documents and materials of organs and enterprises. The provisions on the filing scope of government documents and materials and the time limit for the custody of documents and records (No. eighth of the State Archives Bureau), the provisions on the filing scope of enterprise documents and archival storage and the time limit for archival storage (No. tenth of the State Archives Bureau) have respectively consolidated the period of regular custody of enterprise management archives and official documents and Archives into 10 years and 30 years. In addition, accounting archives are important evidence in many civil cases. The longest statute of limitations in civil cases is 20 years, but most accounting records are less than 20 years.

In order to facilitate the unified management of the unit archives and to meet the actual needs of the accounting archives, the new management method has adjusted the regular custody period of the accounting records from the original 3 years, 5 years, 10 years, 15 years, and 25 years to five categories in the 10 years and 30 years. The custody period of the original schedule 1 and 2 is limited to 3 years, 3 years, and the year of the year. The minimum custodial period of accounting documents, such as accounting vouchers and accounting books, has been extended to 30 years, and the minimum custody period of other auxiliary accounting materials has been extended to 10 years. The custody period of accounting archives shall be counted from the first day after the end of the accounting year.