What are the conditions that are met at the same time to be within the scope of archiving electronic

The conditions for the electronic accounting data of the filing scope are as follows:

The electronic accounting data formed is true and effective, and is formed and transmitted by electronic equipment such as computers.

The accounting system used can accurately, completely and effectively receive and read electronic accounting data, and can output accounting vouchers, accounting books, financial accounting statements and other accounting materials in accordance with the national standard filing format, and set up the necessary review and signature procedures such as handling, review and approval.

The electronic file management system used can effectively receive, manage and use electronic accounting files, meet the requirements of long-term storage of electronic files, and establish the retrieval relationship between electronic accounting files and other paper accounting files associated with them.

Take effective measures to prevent the tampering of electronic accounting files.

The establishment of an electronic accounting file backup system can effectively prevent the impact of natural disasters, accidents and man-made sabotage.

The electronic accounting data formed does not belong to the accounting files with permanent preservation value or other important preservation value.

Electronic accounting materials are accompanied by electronic signatures that comply with the provisions of the Electronic Signature Law of the People's Republic of China.

The job requirements for electronic accounting files are as follows:

Electronic accounting files are included in the scope of accounting files, and accounting files include electronic accounting files formed, transmitted and stored through electronic devices such as computers.

It is stipulated that when certain conditions are met, the electronic accounting data generated internally and received externally by the unit can only be archived and stored in electronic form.

It is required that the electronic accounting files and their metadata shall be transferred together with the transfer of electronic accounting files, and the file format shall comply with the relevant provisions of national archives management; Electronic accounting files in special formats shall be handed over together with their access platform.

It is required that the destruction of electronic accounting files shall be supervised by the unit archives management body, the accounting management body and the information system management body.

The scope of archiving of accounting information does not include economic contracts.

Accounting data refers to the accounting professional data formed in the accounting process to record and reflect the actual economic and business matters, mainly including accounting vouchers, accounting books, financial accounting reports and other accounting materials. As an important carrier for recording the accounting process and results, accounting data is an important basis for the state to carry out macroeconomic regulation and control, the management of business operators and the decision-making of investors.

The authenticity and completeness of accounting data are the most basic quality requirements of accounting data.

The Accounting Law stipulates that accounting vouchers, account books, financial accounting reports, and other accounting materials must conform to the provisions of the state's unified accounting system. No unit or individual may forge or alter accounting vouchers, accounting books, or other accounting materials, and shall not provide false financial accounting reports. This is the basic requirement of the law for accounting information, and this basic legal requirement mainly contains two contents:

Accounting materials include accounting vouchers, accounting books, financial accounting reports and other relevant materials, which are important documents formed in different links of accounting to record the information on the economic and business activities of relevant units, and are the carriers of accounting information. Information recorded and provided in the accounting data.

It is an important basis for reflecting the financial status and operating results of the unit, and the important basis for business management and investment decisions, and it is also an important social resource, in order to ensure the quality of accounting information and effectively use these important information resources to serve economic development, the unified accounting system of the national wheel Chi Shijia has made a series of provisions on the generation procedures, methods, record content and format of accounting data, etc., these provisions are the specific rules for standardizing accounting data, therefore, The accounting materials of all units must conform to the provisions of the national unified accounting system.

<>1.Formed in the course of the institution's functional activities, business management and administrative management activities, there are electronic documents corresponding to paper documents, which shall be archived with reference to the relevant national provisions on the scope of archiving and the period of storage. For electronic files that need to save drafts and process drafts, you need to add version numbers according to the requirements of version management and file them together with the originals.

2.In the course of exercising and expanding the functions and activities of this organ, the use of information systems to produce new types of paperless electronic documents, such as e-mail, microblogging, WeChat, and other electronic documents, should also be included in the scope of archiving.

3.Various data files, such as databases, graph libraries, and method libraries, etc. Since the database is dynamic, such data files should be copied periodically and archived as a data set.

4.In order to ensure the long-term readability of electronic documents, its supporting software, including operating systems, application software and related libraries, parameter settings, etc., also need to be archived.

5.It helps to ensure that the electronic documents are authentic, complete, effective and secure, and the relevant metadata and explanatory materials should also be archived.

6.For electronic archives that must be preserved under the "double system", paper documents with the same content should be archived, and the relationship between electronic documents and paper documents should be established in the relevant catalogs.

Scope of archiving of electronic documents.

1.All types of electronic documents and their metadata that reflect the functional activities of the unit and have the value of investigation and preservation shall be collected and archived.

2.The scope of archiving of electronic documents for documents shall be implemented according to the "Regulations on the Scope of Filing of Documents and Materials of Organs and the Duration of Archives Storage" and the "Regulations on the Scope of Filing of Enterprise Documents and Materials and the Period of Archival Storage".

3.**, audio and video recording, audio and video electronic file archiving scope refer to GB T11821-2002.

4.The scope of scientific and technological electronic documents shall be implemented in accordance with GB T11822-2008, DA T28-2002 and other standards.

5.The scope of archiving of various professional electronic documents shall be implemented in accordance with relevant national regulations.

6.The archiving scope of mail electronic documents shall be implemented in accordance with DA T32-2005 and other standards.

7.The scope of archiving of electronic documents such as web pages and social networks can be implemented with reference to the "Provisions on the Scope of Archiving of Organ Documents and Materials and the Period of Archival Storage".

Excerpted from GB T 18894-2016 Electronic Document Filing and Electronic Archives Management Specification.

Scope of archiving of accounting files: accounting vouchers, including original vouchers and bookkeeping vouchers; Accounting books, including general ledgers, sub-ledgers, journals, fixed asset cards and other auxiliary account books; Financial accounting reports, including monthly, quarterly, semi-annual financial accounting reports and annual financial accounting reports; Other accounting information, including bank balance reconciliations, bank statements, tax returns, accounting file transfer lists, etc.

The content of accounting files generally refers to four parts: accounting vouchers, accounting books, accounting statements and other accounting materials.

1) Accounting vouchers. Accounting vouchers are written proofs that record economic operations and clarify economic responsibilities. It includes self-made original vouchers, external original vouchers, original voucher summary tables, accounting vouchers (three kinds of collection vouchers, payment vouchers, and transfer vouchers), accounting voucher summary tables, bank deposit (borrowing) statements, bank deposit balance reconciliation tables, etc.

2) Accounting books. Accounting books are composed of interconnected account pages in a certain format, and on the basis of accounting vouchers, comprehensively, continuously and systematically record various economic operations. It includes general ledgers by ledger accounts, various sub-ledgers, cash journals, bank deposit journals and auxiliary registration dockets.

Article 6 of the Decree No. 79 of the State Archives Administration of the Ministry of Finance of the People's Republic of China stipulates that the following accounting materials shall be archived:

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 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 archiving scope of electronic documents is the most important content in the formation, accumulation and archiving system of electronic documents, which is crucial to ensure the integrity and completeness of archived documents.

The scope of electronic file archiving is smaller than the scope of its collection and accumulation, mainly OA system, business system and other digital equipment, and should be based on the characteristics of electronic documents, the management characteristics of electronic documents, the "double system" filing requirements, and the characteristics of incomplete institutional informatization, comprehensively determine the scope of archiving.

How to archive electronic documents:

1. Physical archiving refers to the process of the document management department concentrating electronic documents on the carrier that can be stored offline and transferring them to the archives department, and the archives department is responsible for the control and maintenance of such archived data. Physical archiving can realize the centralized management of electronic documents and ensure the security of electronic documents.

2. Logical archiving refers to the process of transferring the management authority of electronic documents to the archives department without changing the original storage method and location on the computer network.

In general, the following measures should also be taken to control logically archived electronic files: First, backup measures should be taken. Second, regular physical archiving.

Real-time archiving refers to the immediate archiving of electronic documents generated and processed in digital equipment to the digital archive file management system. Fixed-term archiving refers to the transfer of electronic documents to the digital archives system after a period of time after the completion of electronic document processing in accordance with the relevant regulations of the institution.

According to the 2015 version of the "Measures for the Management of Accounting Files", the accounting assets that do not need to be filed are ().

a.Bank Balance Reconciliation Statement.

b.Bank statements.

c.Tax returns.

d.Financial analysis report.

Zheng Dousen's exact answer: D