What are the management provisions of the Measures for the Management of Accounting Files ?

Among the following statements about accounting files, there are (ABCD) in accordance with the provisions of the "Measures for the Management of Accounting Files".

A The accounting files of the unit can be borrowed after being approved by the person in charge of the unit.

b. The destruction of the accounting files of the unit shall be approved by the person in charge of the unit.

c. The original vouchers that have expired but have not yet settled the creditor's rights and debts shall not be destroyed.

d During the construction period of the project, the accounting files of the construction unit whose custody period has expired shall not be destroyed.

The scope of archiving of accounting data stipulated in the measures for the management of accounting archives is as follows:

1. Accounting vouchers, including original vouchers and accounting vouchers.

2. Accounting books, including general ledgers, sub-ledgers, journals, fixed asset cards and other auxiliary account books.

3. Financial accounting reports, including monthly, quarterly, semi-annual financial accounting reports and annual financial accounting reports.

4. Other accounting materials, including bank deposit balance reconciliation statements, bank statements, tax returns, accounting file transfer lists, accounting file custody lists, accounting file destruction lists, accounting file appraisal opinions and other accounting materials with preservation value.

The Finance Departments, Archives Bureaus, and Rental Bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan, the Xinjiang Construction Corps, the Ministry of Ministries and Commissions, and the Organs Affairs Administration of the Communist Party of China

Since its implementation in 1984, the Measures for the Management of Accounting Archives promulgated by the Ministry of Finance and the State Archives Administration have played a positive role in strengthening the management of accounting archives of units and promoting accounting as a unit economy and serving the country's economic construction.

With the development of China's socialist city-type branch farm economy, new situations and new problems in economic and accounting work are constantly emerging, and the original regulations on the management of accounting archives no longer meet the requirements of economic development and accounting reform.

To this end, the Ministry of Finance and the State Archives Administration, on the basis of summarizing the implementation of the "Measures for the Management of Accounting Archives" and on the basis of full investigation and study, and in accordance with the relevant provisions of the "Accounting Law" and the "Archives Law", have revised the "Measures for the Management of Accounting Files", which are hereby issued and shall come into force in January 1999.

The Measures for the Management of Accounting Archives are laws and regulations formulated to strengthen the management of accounting archives and effectively protect and utilize accounting files. The "Measures for the Management of Accounting Files" mainly includes: the filing and filing of accounting files, the custody of accounting files, the borrowing of accounting files, the destruction of accounting files, and other aspects of accounting file management.

It has improved the definition and scope of China's accounting files and the procedures for the identification and destruction of accounting files, clarified the management requirements for the export of accounting files, and extended the retention period of vouchers, account books and auxiliary accounting materials.

The significance of the promulgation of the Measures for the Management of Accounting Files.

1. It is conducive to promoting the development of Internet innovation economy. In recent years, China has actively promoted the "Internet +" action and "mass entrepreneurship and innovation", and China's new forms and models based on the Internet have flourished. The new "management measures" affirm the legal effect of electronic accounting files, and the acquisition, reimbursement, accounting, archiving, and custody of electronic accounting vouchers can be managed electronically, which will greatly promote the transmission and online application of electronic vouchers, and provide strong policy support for the development of the 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 conserves resources and protects the environment; It is further proposed to speed up the establishment of an ecological civilization system. The new "management measures" allow qualified accounting vouchers, account books and other accounting materials to no longer be printed and archived on paper, and at the same time require the establishment of an accounting file identification and destruction system, improve the process of destroying the difference, and promote the orderly development of the destruction of accounting files.

These new regulations will save the cost of printing, transmitting, sorting and archiving a large number of paper accounting materials, reduce the consumption of social resources, promote energy conservation and emission reduction, and help form a green and environmentally friendly production mode.

3. It is conducive to promoting the modernization of national governance capacity. The modernization of the national governance system and governance capacity needs the support of big data, and it is necessary to achieve scientific decision-making and refined management through breadth information aggregation, in-depth data mining, and flat network transmission. Electronic accounting files are the ownership of electronic accounting information, the new "management measures" clearly include electronic accounting files in the scope of accounting files, will vigorously promote the in-depth development and effective use of electronic accounting data, and provide more dimensions and more valuable accounting information for decision-making and management.

Measures for the Management of Accounting Archives is a departmental regulation revised by the Ministry of Finance and the State Archives Administration on December 11, 2015. The purpose is to strengthen the scientific management of accounting files, unify the management system of accounting files nationwide, and improve the management of accounting files. The Measures for the Management of Accounting Archives have formulated relevant regulations on the archiving, archiving, custody, use, transfer, custody period and destruction of enterprise accounting files.

Accounting files refer to various forms of accounting materials such as texts and charts that are received or formed by the unit in the process of accounting, record and reflect the economic and business matters of the unit, and have preservation value, including electronic accounting files formed, transmitted and stored through computers and other electronic devices.

The accounting file management system, also known as the "Accounting Archives Management Measures", was issued by the Ministry of Finance and the National Archives Bureau on December 11, 2015, in order to strengthen the management of accounting files, effectively protect and use accounting files, in accordance with the "Accounting Law of the People's Republic of China", "Archives Law of the People's Republic of China" and other relevant laws and administrative regulations formulated by the departmental rules.

According to the provisions of the "Measures for the Management of Accounting Files", accounting files are various forms of accounting materials such as texts and charts that are received or formed by the unit in the process of accounting, record and reflect the economic and business matters of the unit, and have preservation value, including electronic accounting files formed, transmitted and stored through computers and other electronic devices.

Accounting files refer to accounting professional materials such as accounting vouchers, accounting books and financial reports. Accounting archives are important historical materials and evidence for the economic business of enterprises and institutions, and are also an important part of national archives. Its role is as follows:

1. Accounting files are important historical materials and evidence that record and reflect the economic business of enterprises and institutions;

2. Through the accounting files, you can understand the ins and outs of the economic business of the unit and check whether the unit abides by financial discipline;

3. Accounting files can provide reference for the state to formulate macroeconomic policies and units to make business decisions;

4. Accounting files are an important basis for summarizing experience, exposing liability accidents, cracking down on crimes in the economic field, and analyzing and judging the causes of accidents.

The retention period stipulated in the Measures for the Administration of Accounting Archives is: The storage period of accounting archives is divided into two categories: permanent and periodic. The term of retention is generally divided into 10 years and 30 years.

The retention period of the accounting file is calculated from the first day after the end of the accounting year. Article 14 of the Measures for the Management of Accounting Files.