Contents of Accounting File Management Measures
If the following conditions are met at the same time, the electronic accounting data generated within the unit and within the scope of archiving can only be saved in electronic form to form electronic accounting files:
(1) The source of the electronic accounting data formed is authentic and effective, and is formed and transmitted by computers and other electronic equipment
(2) The accounting system used can receive and read electronic accounting data accurately, completely, and effectively, and can output accounting documents, accounting books, financial accounting statements and other accounting data that comply with national standard filing formats, and has set up necessary approval procedures for handling, review, and approval.
(3) 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 a retrieval relationship between electronic accounting files and other related paper accounting files.
(4) Take effective measures to prevent electronic accounting files from being tampered with
(5) Establishing an electronic accounting file backup system can effectively prevent the impact of natural disasters, accidents and man-made sabotage
(6) The electronic accounting data formed do not belong to accounting files with permanent preservation value or other important preservation value
Accounting File Management Measures Storage Conditions
Electronic Accounting Data Sources are authentic and valid, and are formed and transmitted by computers and other electronic equipment.
Second, the accounting system used can receive and read electronic accounting data accurately, completely, and effectively, and can output accounting documents, accounting books, financial accounting statements and other accounting data that comply with national standard filing formats, and has set up necessary approval procedures for handling, review, and approval.
Third, 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 a retrieval relationship between electronic accounting files and other related paper accounting files.
The fourth is to take effective measures to prevent electronic accounting files from being tampered with
The fifth is to establish an electronic accounting file backup system, which can effectively prevent the impact of natural disasters, accidents and man-made sabotage.
Sixth, the electronic accounting data formed do not belong to accounting files with permanent preservation value or other important preservation value.
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