Measures for the Administration of Accounting Records
Measures for the Administration of Accounting Records
Measures for the Administration of Accounting Records
Order of the Ministry of Finance and the State Archives Administration of the People's Republic of China No. 79
December 11, 2015
The Measures for the Administration of Accounting Records (the "Measures"), which were amended and adopted at the executive meetings of the Ministry of Finance and the State Archives Administration, are hereby promulgated for implementation as of January 1, 2016.
Lou Jiwei, Minister of Finance
Li Minghua, Director-General of the State Archives Administration
Measures for the Administration of Accounting Records
Article 1 These Measures are formulated pursuant to the Accounting Law of the People's Republic of China, the Achieves Law of the People's Republic of China, and other laws and administrative regulations with a view to improving the administration of accounting records and effectively protecting and using accounting records.
Article 2 These Measures shall apply to all State organs, social groups, enterprises, public institutions and other organizations (hereinafter collectively referred to as "Entities") in the management of accounting records.
Article 3 For the purpose hereof, "accounting records" refer to accounting documents that are received, created and recorded in the course of accounting practice to reflect the business transactions of an Entity, as well as various accounting data including texts and charts that are worthy of retention, including electronic accounting records that are created, transmitted and stored by computers or other electronic devices.
Article 4 The Ministry of Finance and the State Archives Administration are responsible for the nationwide administration of accounting records, formulation of national regulations, and supervision and guidance on the management of accounting records.
Financial and records administration departments of the governments at the county level or above shall be responsible for the administration of, and supervision and guidance on the management of accounting records within their respective jurisdictions.
Article 5 Entities shall enhance the management of accounting records, establish and improve the management regulations with respect to the collection, preparation, retention, use, appraisal and destruction of accounting records, and employ reliable safety protection techniques and take effective measures to ensure the authenticity, integrity, availability and security of accounting records.
The record management departments of Entities or related departments (hereinafter collectively referred to as "Record Management Departments") shall be responsible for the management of their own accounting records. Entities may authorize qualified agencies to manage accounting records on their behalf.
Article 6 The following accounting documents shall be put on file:
1. accounting vouchers, including original vouchers and bookkeeping vouchers;
2. accounting books, including general ledgers, ledgers, daybooks, fixed asset cards and other auxiliary books;
3.
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Order of the Ministry of Finance and the State Archives Administration of the People's Republic of China No. 79
December 11, 2015
The Measures for the Administration of Accounting Records (the "Measures"), which were amended and adopted at the executive meetings of the Ministry of Finance and the State Archives Administration, are hereby promulgated for implementation as of January 1, 2016.
Lou Jiwei, Minister of Finance
Li Minghua, Director-General of the State Archives Administration
Measures for the Administration of Accounting Records
Article 1 These Measures are formulated pursuant to the Accounting Law of the People's Republic of China, the Achieves Law of the People's Republic of China, and other laws and administrative regulations with a view to improving the administration of accounting records and effectively protecting and using accounting records.
Article 2 These Measures shall apply to all State organs, social groups, enterprises, public institutions and other organizations (hereinafter collectively referred to as "Entities") in the management of accounting records.
Article 3 For the purpose hereof, "accounting records" refer to accounting documents that are received, created and recorded in the course of accounting practice to reflect the business transactions of an Entity, as well as various accounting data including texts and charts that are worthy of retention, including electronic accounting records that are created, transmitted and stored by computers or other electronic devices.
Article 4 The Ministry of Finance and the State Archives Administration are responsible for the nationwide administration of accounting records, formulation of national regulations, and supervision and guidance on the management of accounting records.
Financial and records administration departments of the governments at the county level or above shall be responsible for the administration of, and supervision and guidance on the management of accounting records within their respective jurisdictions.
Article 5 Entities shall enhance the management of accounting records, establish and improve the management regulations with respect to the collection, preparation, retention, use, appraisal and destruction of accounting records, and employ reliable safety protection techniques and take effective measures to ensure the authenticity, integrity, availability and security of accounting records.
The record management departments of Entities or related departments (hereinafter collectively referred to as "Record Management Departments") shall be responsible for the management of their own accounting records. Entities may authorize qualified agencies to manage accounting records on their behalf.
Article 6 The following accounting documents shall be put on file:
1. accounting vouchers, including original vouchers and bookkeeping vouchers;
2. accounting books, including general ledgers, ledgers, daybooks, fixed asset cards and other auxiliary books;
3.
......