30 years.

The revised "Accounting Archives Management Measures" were announced on December 11, 2015, and were officially implemented on January 1, 2016. The "Accounting Archives Management Measures" promulgated in 1998 were abolished at the same time. The revised "Measures" extend the minimum retention period of major accounting files such as accounting vouchers and accounting books to 30 years.

The new "Measures" adjust the period of regular storage of accounting files from the original five categories of 3 years, 5 years, 10 years, 15 years, and 25 years to two categories of 10 years and 30 years, including accounting vouchers and accounting documents. The minimum retention period for main accounting files such as account books has been extended to 30 years, and the minimum retention period for other auxiliary accounting materials has been extended to 10 years.

Extended information:

Storage conditions

In order to ensure the authenticity, completeness, usability and security of electronic accounting files, electronic accounting data are only archived and saved in electronic form In this way, the new "Administrative Measures" put forward the following requirements:

First, the source of electronic accounting data formed is authentic and effective, and is formed and transmitted by computers and other electronic equipment;

Second, the use The accounting system can accurately, completely and effectively receive and read electronic accounting data, and can output accounting documents, accounting books, financial accounting statements and other accounting data that comply with national standard filing formats, and sets necessary procedures for handling, review, and approval. The approval process;

The third is that the electronic file management system used can effectively receive, manage, and utilize electronic accounting files, meet the long-term storage requirements of electronic files, and establish electronic accounting files and other related The retrieval relationship of paper accounting files;

The fourth is to take effective measures to prevent electronic accounting files from being tampered with;

The fifth is to establish a backup system for electronic accounting files, which can effectively prevent natural disasters, The impact of accidents and man-made destruction;

Sixth, the electronic accounting data formed do not belong to accounting files with permanent preservation value or other important preservation value;

Seventh, the electronic accounting data attached There is an electronic signature that complies with the provisions of the Electronic Signature Law of the People's Republic of China.

Among the above requirements: the first and seventh provisions are to ensure the authenticity of electronic accounting files; the second, third and sixth provisions are to ensure the accuracy, completeness and usability of electronic accounting files; the fourth and fifth provisions are It is to ensure the security of electronic accounting files.

Electronic accounting data generated within the unit must only be archived and saved in electronic form and must meet provisions 1 to 6 at the same time; electronic accounting data received from outside the unit must be archived and saved in electronic form only and must meet provisions 1 to 7 at the same time. provisions.

Baidu Encyclopedia-Accounting File Management Measures