Foundation;
Measures for the Administration of Accounting Archives (Cai Huizi [1998] No.32)
Article 10 Accounting files that have expired in custody may be destroyed according to the following procedures, except in the circumstances specified in Article 11 of these Measures:
(1) The archival institution of the unit shall, jointly with the accounting institution, put forward the opinions on destruction, and prepare an inventory of the destruction of accounting files, indicating the name, volume number, volume number, year of beginning and ending, file number, storage period, storage period and destruction time of the destroyed accounting files.
(two) the person in charge of the unit signed an opinion on the destruction list of accounting files.
(three) the destruction of accounting files, archives institutions and accounting institutions should be sent to supervise the sale. When destroying accounting files, state organs shall send personnel from financial departments and auditing departments at the same level to participate in supervision and sales supervision. When the financial department destroys the accounting files, the auditing department at the same level shall send personnel to participate in the supervision and marketing.
(4) Before destroying the accounting files, the sales supervisor should check the accounting files to be destroyed according to the contents listed in the Accounting Files Destruction List; After the destruction, it shall sign and seal the destruction list of accounting files and report it to the person in charge of the unit for sale.