the ministry of finance of the people's republic of china
Decree No.79 of the State Archives Bureau
Measures for the administration of accounting files
The Measures for the Administration of Accounting Archives have been revised and adopted at the ministerial meeting of the Ministry of Finance and the executive meeting of the National Archives Bureau. The revised Measures for the Administration of Accounting Archives are hereby promulgated and shall come into force as of 20 16 1.
Lou Jiwei, Minister of Finance of People's Republic of China (PRC)
Li Minghua, director of the National Archives Bureau.
20151211day
Measures for the administration of accounting files
Article 1 In order to strengthen the management of accounting files and effectively protect and utilize accounting files, these Measures are formulated in accordance with the Accounting Law of People's Republic of China (PRC), the Archives Law of People's Republic of China (PRC) and other relevant laws and administrative regulations.
Article 2 These Measures shall apply to the management of accounting files of state organs, social organizations, enterprises, institutions and other organizations (hereinafter referred to as units).
essay
The term "accounting files" as mentioned in these Measures refers to various forms of accounting data, such as words, charts, etc., received or formed by units in the process of accounting, recording and reflecting their economic and business matters, including electronic accounting files formed, transmitted and stored through computers and other electronic equipment.
Article 4 The Ministry of Finance and the National Archives Bureau shall be in charge of the national accounting archives work, jointly formulate a unified national accounting archives work system, and supervise and guide the national accounting archives work.
The financial departments and archives administration departments of the local people's governments at or above the county level shall manage the accounting archives work within their respective administrative areas and supervise and guide the accounting archives work within their respective administrative areas.
Article 5
Units should strengthen the management of accounting files, establish and improve the management system for the collection, sorting, storage, utilization, identification and destruction of accounting files, and adopt reliable safety protection technologies and measures to ensure the truthfulness, integrity, availability and safety of accounting files.
The archival institution of the unit or the institution to which the archivist belongs (hereinafter referred to as the archival management institution of the unit) is responsible for managing the accounting archives of the unit. Units can also entrust institutions with file management conditions to manage accounting files on their behalf.
Article 6 The following accounting data shall be filed:
(1) Accounting vouchers, including original vouchers and accounting vouchers;
(2) Accounting books, including general ledger, subsidiary ledger, journal, fixed assets card and other auxiliary books;
(3) Financial and accounting reports, including monthly, quarterly, semi-annual and annual financial and accounting reports;
(4) Other accounting materials, including bank statements, bank statements, tax returns, accounting file transfer lists, accounting file storage lists, accounting file destruction lists, accounting file appraisal opinions and other accounting materials with preservation value.
Seventh units can use computer, network communication and other information technologies to manage accounting files.
Article 8
At the same time, if the following conditions are met, the electronic accounting data formed within the unit can be saved only in electronic form to form an electronic accounting file:
(1) The source of the formed electronic accounting data is true and effective, and it is formed and transmitted through electronic equipment such as computers;
(2) The accounting system used can receive and read electronic accounting data accurately, completely and effectively, and can output accounting vouchers, accounting books, financial accounting statements and other accounting data in line with the national standard filing format, and set up necessary processing, auditing and approval procedures;
(3) The used electronic file management system can effectively receive, manage and utilize electronic accounting files, meet the requirements of long-term preservation of electronic files, and establish the retrieval relationship between electronic accounting files and other related paper accounting files;
(four) take effective measures to prevent electronic accounting files from being tampered with;
(five) the establishment of electronic accounting file backup system can effectively prevent the impact of natural disasters, accidents and man-made destruction;
(six) the formation of electronic accounting data does not belong to the accounting files with permanent preservation value or other important preservation value.
Article 9
In line with the conditions stipulated in Article 8 of these Measures, and the electronic accounting data received by the unit from the outside is accompanied by an electronic signature that conforms to the provisions of the Electronic Signature Law of People's Republic of China (PRC), it can be filed only in electronic form to form an electronic accounting file.
Article 10
The accounting institution of the unit or the institution to which the accounting personnel belong (hereinafter referred to as the accounting management institution of the unit) is responsible for filing the accounting data that should be filed on a regular basis and compiling the inventory of accounting files.
Article 11
After the end of the fiscal year, the accounting files formed in that year can be temporarily kept by the accounting management institution of the unit for one year, and then handed over to the archives management institution of the unit for safekeeping. If it is really necessary to postpone the transfer due to work needs, it shall be approved by the archives management institution of the unit.
The temporary storage period of accounting files by the accounting management institution of the unit shall not exceed three years. During the temporary storage of accounting files, the storage shall comply with the relevant provisions of the state archives management, and the cashier shall not be in charge of accounting files.
Article 12 When handling the transfer of accounting files, the accounting management institution of the unit shall, in accordance with the relevant provisions of the state archives management, prepare the transfer list of accounting files and handle the transfer procedures.
Paper accounting files should be kept in the original packaging when handed over. Electronic accounting files should be handed over together with their metadata when they are handed over, and the file format should comply with the relevant provisions of national archives management. Electronic accounting files with special formats should be handed over together with their reading platforms.
When receiving electronic accounting files, the unit file management institution shall test the accuracy, integrity, availability and safety of electronic accounting files, and only those who meet the requirements can receive them.
Thirteenth units should use accounting files in strict accordance with the relevant systems, and should go through the registration procedures when consulting, copying and borrowing accounting files. It is strictly forbidden to tamper with or damage them.
Accounting files kept by the unit are generally not allowed to be lent out. If it is really necessary to check it out in accordance with the relevant provisions of the state because of work needs, the relevant procedures shall be handled in strict accordance with the provisions.
The borrowing unit of accounting files shall properly keep and use the borrowed accounting files, ensure the safety and integrity of the borrowed accounting files, and return them within the specified time.
Article 14 The storage period of accounting files can be divided into two types: permanent and fixed. The fixed deposit term is generally divided into 10 years and 30 years.
The storage period of accounting files shall be calculated from the first day after the end of the accounting year.
Fifteenth kinds of accounting files should be kept in accordance with the schedule of these measures in principle, and the storage period of accounting files stipulated in these measures is the shortest storage period.
If the specific name of the accounting file of the unit is inconsistent with the file name listed in the schedule of these measures, it shall be handled according to the storage period of similar files.
Article 16
The unit shall regularly identify the accounting files that have reached the storage period, and form an accounting file appraisal opinion. After identification, accounting files that still need to be preserved shall be redefined; Accounting files that have expired and have no preservation value can be destroyed.
Seventeenth accounting archives appraisal work should be led by the archives management institution of the unit, and organized by the accounting, auditing, discipline inspection and supervision institutions or personnel of the unit.
Eighteenth accounting files that can be destroyed after identification shall be destroyed according to the following procedures:
(1) The archives management institution of the unit shall prepare an inventory of the destruction of accounting files, and list the name, volume number, volume number, year of beginning and ending, file number, storage period, storage period and destruction time of the accounting files to be destroyed.
(two) the person in charge of the unit, the person in charge of the archives management institution, the person in charge of the accounting management institution, the person in charge of the archives management institution and the person in charge of the accounting management institution shall sign the opinions on the destruction list of accounting archives.
(3) The archives management institution of the unit is responsible for organizing the destruction of accounting archives, and * * * together with the accounting management institution, sending personnel to supervise the sales. Before the destruction of accounting files, the entrusting party shall check the contents listed in the destruction list of accounting files; After the destruction of accounting files, the list of accounting file destruction shall be signed or sealed.
The destruction of electronic accounting files should also comply with the relevant provisions of the state on electronic files, and the archives management institution, accounting management institution and information system management institution of this unit should send personnel to supervise the sale.
Article 19
Accounting vouchers of expired but not yet settled creditor's rights and debts and accounting vouchers related to other outstanding matters shall not be destroyed. Paper accounting files should be taken out and filed separately, and electronic accounting files should be handed over separately until the outstanding matters are handled.
Accounting files that have been filed or handed over separately shall be listed in the accounting file appraisal opinions, the accounting file destruction inventory and the accounting file storage inventory.
Article 20 Where a unit is terminated due to cancellation, dissolution, bankruptcy or other reasons, the accounting files formed before the termination or cancellation of registration procedures shall be handled in accordance with the relevant provisions of national archives management.
Twenty-first after the division of the original unit, its accounting files shall be kept by the surviving party after the division, and other parties may consult and copy the accounting files related to their business.
If the original unit is dissolved after division, its accounting files shall be managed by one party after consultation or handled in accordance with the relevant provisions of national archives management, and all parties may consult and copy the accounting files related to their business.
Accounting vouchers involving outstanding accounting matters in the division of units shall be separately issued and kept by business stakeholders, and the handover procedures shall be handled according to regulations.
The accounting files involved in the transfer of business to other units shall be kept by the original unit, and the undertaking business unit may consult and copy the accounting files related to its business. The accounting vouchers involved in outstanding accounting matters shall be taken out separately, kept by the undertaking business unit, and the handover procedures shall be handled according to the regulations.
Article 22
After the merger, the original unit is dissolved, or if one party survives and the other party is dissolved, the accounting files of the original unit shall be kept by the merged unit. If the original unit still exists after the merger, its accounting files shall still be kept by the original unit.
Twenty-third the accounting files formed by the construction unit in the process of project construction need to be handed over to the construction project acceptance unit, and shall be handed over in time after the completion of the financial accounts, and the handover procedures shall be handled in accordance with the provisions.
Article 24 When transferring accounting files between units, both parties shall go through the procedures for transferring accounting files.
Units that transfer accounting files shall prepare an accounting file transfer inventory, which shall specify the name, volume number, volume number, beginning and ending year, file number, storage period and storage period of accounting files that should be transferred.
When handing over accounting files, both parties shall hand over them item by item according to the contents listed in the handover list of accounting files, and the relevant responsible persons of both units shall be responsible for supervision. After the handover, the managers and supervisors of both parties shall sign or seal the handover list of accounting files.
Electronic accounting files should be handed over together with their metadata, and electronic accounting files with special formats should be handed over together with their film reading platforms. The file receiving unit shall inspect the carrier and technical environment for the preservation of electronic accounting files to ensure the accuracy, integrity, availability and security of the received electronic accounting files.
Twenty-fifth units of accounting files and their copies need to be carried, sent or sent abroad, should be implemented in accordance with the relevant provisions of the state.
Article 26 Where an entity entrusts an intermediary agency to keep accounts, it shall specify the management requirements and corresponding responsibilities of accounting files in the written entrustment contract signed.
Article 27
Units and individuals that violate the provisions of these measures shall be punished by the financial departments and archives administration departments of the people's governments at or above the county level in accordance with the Accounting Law of People's Republic of China (PRC) and the Archives Law of People's Republic of China (PRC).
Twenty-eighth budgets, plans, systems and other documents and materials shall be governed by the provisions on the administration of documents and archives, and these measures shall not apply.
Article 29
The collection, collation, storage, utilization, identification and destruction of accounting files of units and individual industrial and commercial households that do not have the conditions to set up archives institutions according to law or are equipped with archivists shall be implemented with reference to these measures.
Article 30
The financial departments and archives administration departments of the people's governments of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the Finance Bureau and Archives Bureau of Xinjiang Production and Construction Corps, the competent departments of the State Council and the General Logistics Department of China People's Liberation Army may formulate specific implementation measures according to these measures.
Article 31
The Ministry of Finance and the National Archives Bureau shall be responsible for the interpretation of these Measures and shall come into force as of 20 16 1. 1August 2, 9981the measures for the administration of accounting files (caihuizi [1998] No.32) issued by the Ministry of finance and the national archives bureau shall be abolished at the same time.
Schedule download: schedule1schedule2.doc.
1. Duration Table of Accounting Files of Enterprises and Other Organizations
2 total financial budget, administrative units, institutions and tax accounting files storage period table
Source: Government website of National Archives Bureau