Notice concerning the connection provisions of the new and old measures for the administration of accounting archives

2019.07.23 15:12:45view:804

Relevant departments of the CPC central committee, ministries and commissions of the state council, institutions directly under the state council, logistics and security department of the military commission, headquarters of people's armed police, finance departments (bureaus) and archives bureaus of provinces, autonomous regions, municipalities directly under the central government and cities with separate plans, finance bureau and archives bureau of xinjiang production and construction corps, and relevant central management enterprises:

The measures for the administration of accounting archives jointly issued by the ministry of finance and the state archives administration (order no. 79 of the state archives administration of the ministry of finance, hereinafter referred to as the new administrative measures) shall come into force on January 1, 2016, and the former measures for the administration of accounting archives (no. 32 [1998] of the accounting accounting word, hereinafter referred to as the former administrative measures) shall be repealed at the same time. In order to ensure the effective implementation of the new administrative measures and achieve a smooth transition between the old and new administrative measures, the relevant provisions on the connection are hereby notified as follows.

1. Provisions on connection of storage period

(1) in case of any discrepancy between the new administrative measures and the minimum storage period stipulated in the original administrative measures, the provisions of the new administrative measures shall apply.

(2) the accounting files that have reached the minimum storage period stipulated in the original administrative measures and have been identified before December 31, 2015 that can be destroyed but have not yet been destroyed shall be destroyed in accordance with the provisions of the new administrative measures; For the accounting files that have reached the minimum storage period stipulated in the original administrative measures and have been identified before December 31, 2015 for continued storage, the period for continued storage shall be determined in accordance with the new administrative measures (the minimum storage period equals to the minimum storage period stipulated in the new administrative measures minus the storage period, the same below).

(iii) accounting files that have reached the minimum storage period stipulated in the original administrative measures but have not been appraised before December 31, 2015 shall be appraised in accordance with the provisions of the new administrative measures and determined to be destroyed or kept. If destruction is determined, destruction shall be organized in accordance with the provisions of the new administrative measures; Where the term of custody is determined, the term of custody shall be determined in accordance with the new administrative measures.

(4) for accounting files that have not reached the minimum guarantee period stipulated in the original administrative measures, the storage period shall be redefined in accordance with the provisions of the new administrative measures.

Provisions on the connection of electronic accounting data filing

(a) units such as the new "measures for the administration of prior to the implementation of using modern information technology means to carry out accounting and accounting archives management, the relevant work in accordance with the accounting informatization regulations (finance and accounting) [2013] no. 20, and has not yet been handed over to the unit which is formed by the archives institutions unified custody of accounting information in line with the new" management method "in article 8, article 9 of the regulations of electronic accounting archives filing a condition, can only archive custody in electronic form. All accounting data formed before 2014 shall be archived and kept in accordance with the provisions of the original administrative measures.

(2) in accordance with the new "administrative measures", all units shall, in principle, start from the beginning of a complete accounting year if they only keep accounting files in electronic form, so as to ensure the consistency of their annual accounting records.

                                                      The national archives

                                                        On March 8, 2016

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