Storage time of accounting file transfer list
The Ministry of Finance and the National Archives Bureau issued the new Measures for the Management of Accounting Archives by Decree No.79, stipulating that the storage period of accounting archives should be adjusted to 10 and 30 years, counting from the first day after the end of the accounting year. The accounting files of unit merger are divided into many types, among which the storage period of accounting file transfer list is 30 years. The destruction list of accounting files shall be kept permanently. Other accounting data are 10 years, 30 years or permanently kept according to actual conditions.
What is an accounting file?
Accounting files are an important part of national files and important files of all units. They record and reflect the economic activities of a unit. Through accounting files, we can know the ins and outs of every economic business. You can check whether a unit abides by financial discipline and whether accounting data is fraudulent or illegal; Accounting files can also provide detailed economic data for countries and units, and provide reference for countries to formulate macroeconomic policies and units to make business decisions.
What are the characteristics of accounting files?
Compared with document archives and scientific and technological archives, accounting archives have their own characteristics, mainly in three aspects:
First, the scope of formation is wide, and all independent accounting units must form accounting files. These units include state organs, social organizations, enterprises, institutions, individual industrial and commercial households and other organizations that should establish accounts according to regulations. On the one hand, accounting files are everywhere in all fields of society, forming a common phenomenon; On the other hand, the number of entities in accounting files is more than other categories. Especially in enterprises, commerce, finance, finance, taxation and other units, accounting files are not only important materials reflecting the functional activities of these units, but also produce a large number.
Second, the file category is stable. There are many kinds of accounting work in society, such as industrial accounting, commercial accounting, bank accounting, tax accounting, total budget accounting, unit budget accounting and so on. , but the accounting methods, working procedures and accounting materials are the same, that is, accounting vouchers, accounting books, financial reports, etc. The stability and * * * of the content composition of accounting files are incomparable to other types of files. It is easy to sort out and classify, which is beneficial to the formulation of management system and the standardization and unification of actual operation.
Third, there are various external forms. The nature of accounting specialty determines the diversification of accounting file forms. Accounting books can be divided into customized accounts, loose-leaf accounts and card accounts. Because there are words, tables and data, the financial report has a paper specification of 16 or 8, and the computer prints the report. The size and length of accounting vouchers in different industries are different. This diversity of accounting files requires us not to copy the methods of managing other types of files in the arrangement and storage of accounting files, but to proceed from reality and prevent "one size fits all".