Electronic accounting documents can no longer be printed on paper.
According to the Notice on Standardizing the Filing of Electronic Accounting Vouchers (Caishui [2020] No.6), unless otherwise stipulated by laws and administrative regulations, if the relevant conditions are met, the unit can only use electronic accounting vouchers for reimbursement and filing.
Measures for the administration of accounting files:
The Measures for the Administration of Accounting Archives is a law formulated to strengthen the management of accounting archives and effectively protect and utilize accounting archives. The Measures for the Administration of Accounting Archives mainly includes five aspects: filing, keeping, borrowing, destroying and other aspects of accounting archives management.
The definition and scope of China's accounting files and the identification and destruction procedures of accounting files have been improved, the management requirements for false accounting files leaving the country have been clarified, and the storage period of vouchers, account books and accounting auxiliary materials has been extended.
The significance of that measure for the management of accounting file
1 is conducive to promoting Internet innovation and economic development. In recent years, the Central Committee and the State Council have actively promoted the "internet plus" campaign and "mass entrepreneurship and innovation", and new formats and models based on the Internet have flourished in China. The new Administrative Measures affirmed the legal effect of electronic accounting files. The acquisition, reimbursement, entry, filing and storage of electronic accounting vouchers can be managed electronically, which will greatly promote online delivery and online application in electronic certificate and provide strong policy support for the development of Internet innovation economy.
2. It is conducive to promoting the formation of a green and low-carbon development mode. State organs emphasize that efforts should be made to promote green development, circular development and low-carbon development, and form a spatial pattern, industrial structure, production mode and lifestyle that saves resources and protects the environment; Further put forward to speed up the establishment of system of ecological civilization.
The new management method allows qualified accounting vouchers, account books and other accounting materials to be kept without printing paper. At the same time, it is required to establish an accounting file appraisal and destruction system, improve the process of cleaning up and destroying errors, and carry out accounting file destruction in an orderly manner. These new regulations will save a lot of printing, transmission, sorting and storage costs of paper accounting materials, reduce the consumption of social resources, promote energy conservation and emission reduction, and help to form a green production model.
3. It is conducive to the modernization of national governance capacity. The modernization of national governance system and governance capacity needs the support of big data, and scientific decision-making and refined management need to be realized through breadth information aggregation, deep data mining and flat network transmission. Electronic accounting files belong to electronic accounting data. The new management method clearly brings electronic accounting files into the scope of accounting files, which will strongly promote the in-depth development and effective utilization of electronic accounting data and provide more dimensional and more valuable accounting information for government decision-making and management.