New Requirements And New Policies For Electronic Document Management Under The New Environment

In the field of financial accounting, accounting archives based on accounting vouchers, accounts and statements have increased exponentially.

In particular, many enterprises have adopted the mode of Financial Sharing to cope with the increasing risks. The financial accounting work has been decentralized and centralized. The previously scattered accounting files have been concentrated in the regional centers. Therefore, the management of the paper archives in the Financial Shared center is overwhelmed.

Although most enterprises have implemented the electronic accounting, but because of the twelfth provision of the original accounting records management regulations, the computerized accounting units should preserve the printed paper archives.

This rigid regulation brings huge cost burden to enterprises.

In this context, the Ministry of Finance issued the "enterprise accounting information work specification" in December 6, 2013. Of the fortieth provisions, the accounting vouchers, account books and auxiliary accounting information generated by enterprises can not output the paper materials while meeting certain conditions. The forty-first also stipulates that the original documents and other accounting materials required by the external units or individuals to be obtained by the enterprises, while satisfying certain conditions, can not output the paper materials.

After the promulgation of "enterprise accounting information work standard",

Mass production brings enormous pressure to archive.

How to ensure the standard management of electronic documents and make it have the properties of paper files is an urgent problem to be solved.

In February 6, 2012, the Ministry of Finance and development, the Ministry of agriculture, the Ministry of Commerce, the people's Bank of China, the General Administration of customs, the General Administration of Taxation, the General Administration of industry and commerce, the General Administration of quality supervision, inspection and quarantine, the forestry bureau, the Tourism Bureau and the post office issued the notice on further promoting the healthy and rapid development of e-commerce. Of these, second of them specifically put forward the task of promoting the electronic accounting of electronic business enterprises.

The Ministry of finance will organize the pilot work of electronic management of accounting archives in conjunction with relevant departments, and amend and improve the "accounting archives management measures", study and improve the management system of accounting electronic records, promote the application of accounting electronic archives in the field of electronic commerce, give full play to the role of accounting archives in the field of accounting information data management and utilization in the field of e-commerce, promote the accounting information in the field of e-commerce, and improve the quality of accounting information.

In May 4, 2015, the State Council issued the "opinions on vigorously developing e-commerce to speed up the development of new economic power". It specifically requested that the Department of Taxation, the Ministry of finance, the State Archives Bureau, the National Standard Committee and other departments "step up the implementation of electronic invoices and electronic accounting archives, and improve relevant technical standards and rules and regulations".

According to the state's new requirements for the filing of electronic documents and the management of electronic records, the State Archives Bureau has issued a number of policies to implement the relevant requirements.

First, the guidelines for filing and managing electronic records of enterprises (hereinafter referred to as "guide") have been published.

The guide has systematically combed the regulations, systems and normative documents relating to the filing of electronic documents and the management of electronic records, and has refined the relevant management links, and has made clear directions for the planning and formulation of electronic document management schemes for enterprises.

The two major problems of authenticity and long term in the process of filing electronic records and managing electronic records are systematically expounded. For the first time, requirements for metadata capture node planning are put forward.

Two is the newly revised "accounting archives management measures" (hereinafter referred to as "management measures").

Compared with the original method, there are 11 relatively large changes in the management method, and the most important thing is to clarify the accounting.

The management requirements have increased the management requirements of archival filing only in electronic form, and improved the procedures and requirements for the pfer, reception, identification and destruction of electronic accounting archives.

The three is the outline of the "13th Five-Year plan" for the development of archival undertaking in China, which puts forward new goals and ideas for the management of electronic documents.

In April 2016, the outline of the "13th Five-Year development plan" of the national archival undertaking was officially promulgated, and the corresponding development goals and implementation plans for filing electronic records and managing electronic records were put forward.

That is to say, "to enhance the management level of electronic records; to clarify the filing scope of electronic documents and the requirements of electronic files for all kinds of business systems; to strengthen the filing and management of electronic files of business systems, and to promote the management of electronic government affairs and e-business documents by promoting the management of electronic accounting archives; to formulate and improve the standards and norms for electronic data archiving, credit, pportation, medical care and other related fields, and to set up electronic records system in qualified departments."

After the implementation of the new policy of filing electronic records and managing electronic records, a series of gratifying results have been achieved.

The guide has provided a systematic basis for the enterprises to promote the filing of electronic documents and the management of electronic records. Many enterprises have begun to carry out this work in depth, solved many problems in the management of electronic documents, and played a good supporting role in promoting the implementation of the "management measures".

Many of the contents of the guide have a better regulatory role, laying the foundation for the next step in issuing relevant standards and regulations.

In addition, the office of the national inter Ministerial Conference on electronic document management also forwarded the guide to the electronic document management and coordination institutions of all provinces, autonomous regions and municipalities directly under the central government.

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After implementation, it has also achieved very good economic benefits.

After the electronic management of bank returns, the preliminary calculation can save 1 million 330 thousand pieces of paper per year, save about 1 million yuan, save the cost of accounting material printing materials by 2 million yuan, save the fixed assets and warehouse cost 2 million 100 thousand yuan. After an insurance company implements electronic management of account books, bookkeeping vouchers, invoices and bank returns, it saves 100 million pieces of paper every year, saving tens of millions of dollars in pportation costs, warehousing costs, printing costs, binding costs, labor costs and other tens of millions of yuan. The efficiency of archival management has been significantly enhanced. For example, a Telecom enterprise has implemented paperless management of account books and credentials after building a financial shared center, and the total amount of accounting archives has been reduced by 60%. It is understood that a communication enterprise implements account books and internal certificates.

These practical cases show that archival work serves the overall economic development and plays a supporting role in promoting national economic growth.

In the implementation of relevant policies for electronic management of accounting files, the key technologies of filing electronic records and managing electronic records have been verified in practice.

These key technologies include the determination of the filing scope of the electronic system, the selection of electronic file storage format, the determination of metadata, the authenticity and long-term protection, the handling methods of different documents in the same document, and the establishment of business systems that meet the requirements of archival management. These practical problems have made breakthroughs, and have truly opened up the "last mile" in the informatization construction of various businesses.

Because accounting records record the process of enterprise management and management, it is a very important file for enterprises. It has high utilization rate in auditing, discipline inspection, risk control, internal control, internal and external supervision, and so on. The standardized management of electronic archives has good promotion and exemplary role. Relevant practices can be extended to other types of electronic files filing and electronic file management, thereby enhancing the awareness of electronic filing and electronic archives management in the whole society.

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