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国家财政部新修订的《会计档案管理办法(征求意见稿)》将于2015年7月1日起执行,该稿针对信息技术的广泛应用等新的形势,明确了会计档案的定义和范围、电子会计档案的管理要求,尤其明确了部分电子会计资料在满足一定条件下可以电子形式归档保存,单位可以利用计算机、网络通信等现代信息技术手段管理会计档案。
The newly revised Accounting File Management Measures of the Ministry of Finance (draft for soliciting opinions) will come into force on July 1, 2015. The draft resolves the definition and scope of accounting files in light of the new situation such as the widespread application of information technology, In particular, the requirements for the management of electronic accounting files require that certain electronic accounting materials be archived and stored electronically under certain conditions and that units can use modern information technologies such as computers and Internet communications to manage their accounting records.