The filing period of financial accounting system for small enterprises is 5 years. The Accounting Standards for Business Enterprises stipulates that enterprises should establish and improve financial accounting systems and report them to the state tax authorities for the record. For micro-enterprises, the filing period of financial accounting system is 5 years. Therefore, within five years, enterprises can continue to implement the financial accounting system for the record, without re-filing, unless the financial accounting system changes significantly or new accounting standards are introduced, enterprises need to re-file the new financial accounting system.