Why is electronic accounting archive management an inevitable trend of the times?

With the rapid development of the internet and the arrival of the cloud computing era, the pace of accounting informatization has also accelerated. The application of e-commerce and electronic invoices is becoming more and more widespread, and electronic accounting materials are gradually replacing paper accounting materials. It can be said that the broader context for technical means adapted to electronic accounting archives management is increasingly taking shape. Articles 7, 8, and 9 of the Measures for the Management of Accounting Archives issued by the Ministry of Finance and the National Archives Administration clarify relevant content on electronic accounting archives management and set requirements for standardized management of electronic accounting archives. The Measures clarify both the technical support for informatization and relevant legal and regulatory guidance. The author believes that doing a good job in electronic accounting archives management has become an inevitable trend of the times.

I. Electronic accounting archive management saves costs and reflects the development concept of green environmental protection.

The Fifth Plenary Session of the 18th Central Committee of the Communist Party of China proposed to implement the development philosophy of innovation, coordination, green, openness and sharing, adhere to the path of green development, persist in conserving resources, protecting the environment, sustainable development, and the path of sound ecological and civilized development, build an environment-friendly society, and contribute to global ecological security. The development of electronic accounting archives management embodies the green and environmentally friendly management philosophy.

Generally speaking, adopting electronic accounting archives management methods,First, save printing costs and enhance economic value.Electronic accounting archives reduce costs such as paper, consumables, and energy consumption caused by printing, equipment depreciation, relocation and transportation, and comprehensive human management costs. Because e-invoices have no printing costs and require no mailing, simply replacing paper invoices with e-invoices already generates enormous economic value, aligning with the low-carbon erathe development requirements of "green archives", gradually realizing an accounting archive management approach that creates a "green ledger", thereby achieving lowCarbonAn environmentally friendly spatial layout that intuitively embodies the concept of green environmental protection.

Second, save archive warehouse costs and reduce management expenses.The retention periods for accounting archives include10 years, 30 years, and permanent. Compared with other professional archives, any unit or individual with independent accounting will generate accounting archives, and frequent and complex economic matters occur every day, forming large numbers of accounting vouchers, ledgers, and statements. According to the Civil Code, for archives that require an extended management period due to special needs, for example: the retention period of invoices related to housing may exceed 30 years; archives related to a person's lifespan may be used throughout the person's life cycle, and this retention period may be more than 30 years; there are also special types of work retirement, legal dispute events, etc. For accounting archives involving these aspects, the retention period should be extended when appraising the retention period of accounting archives. Faced with so many accounting archive materials with economic value, all require archive warehouse storage and custody, stored in compact shelving or filing cabinets, aisle space, etc. Converted into rent or depreciation costs, the cost of archive management for a unit is indeed considerable. Compared with electronic accounting archives, which are stored only in digital form, apart from computer and other equipment carriers occupying office space, electronic accounting archives occupy almost no physical space, can save archive warehouse costs, and reduce management costs.

Third, save labor costs and improve work efficiency.In accounting archive preservation, the management of archive warehouses and the binding and organization of paper accounting archives require manpower and material resources. These tasks are basically a large amount of repetitive, low-value manual labor, consuming not only economic costs but also time costs. From the perspective of the entire business chain, if an electronic accounting archive management system is adopted, it can realize a series of standardized and automated processes such as data collection, automatic organization, and intelligent preparation of voucher reports, avoiding human omissions, saving labor costs, and improving work efficiency.

II. The custody of electronic accounting archives has the advantage of financial sharing and more convenient intelligent management.

The electronic accounting archive management system is an information system for collecting, archiving, cataloging, managing, and disposing of electronic accounting archives. Although the storage method differs, electronic accounting archives and paper accounting archives are an internally organically connected whole, and the preservation of electronic accounting archives has more advantages.

First, storage medium advantages.Electronic accounting archives come in many electronic formats, coveringDBF, TXT, ACCESS, JPG, PDF, EXCEL, etc. These electronic data can use computers, optical discs, hard drives, cloud storage (which is actually also stored on server computers), and even blockchain as storage carriers, making it convenient for provision and use.

Second, protect technological advantages.Electronic accounting archives data formats and storage carriers are diversified. To ensure data readability and security, prevent hacker attacks, prevent tampering, and avoid data loss, security measures such as backup are needed to prevent data from existing in name only due to unreadable old data formats. Establishing a backup mechanism can more effectively prevent data loss. Paper accounting archives require controlling temperature and humidity standards in the archive storage environment and taking measures against moisture, fire, theft, and dust for archive entities, which correspondingly generates management costs. Whether electronic accounting archives or paper accounting archives, both require protection against accidents and natural disasters.

Third, data access advantages.In terms of access convenience, electronic accounting archives can use powerful search capabilities for fast retrieval, and enable access to materials within authorized permissions according to granted permissions, quickly achieving data sharing, allowing both remote access to data and access from mobile devices,Data can be viewed on different device terminals such as PC, and the powerful analytical capabilities of computers can also be used for big data analysis, greatly outperforming paper accounting archives in data utilization. Due to physical space constraints, paper accounting archives stored in warehouses are not conducive to sharing and are also greatly limited in data access.

III. The electronic accounting archives management modules are interconnected to ensure the security and authenticity of accounting archives management.

The accounting archive management system should cover functional modules such as document collection, archive organization, archive preservation, archive retrieval, archive utilization, archive compilation and research, archive statistics, and system management, covering the entire process of archive management. Electronic management can ensure the authenticity, relevance, completeness, security, and legality of accounting archives, thereby making it very convenient to integrate electronic accounting archive information using the electronic accounting archives management system.

First, the source of the electronic invoice is authentic and valid.E-invoices are generated and transmitted by electronic devices such as computers. Reimbursers complete e-invoice upload, parsing, verification, and duplicate checking through the online reimbursement system, achieving automated voucher generation without printing invoices and documents, reducing steps such as mailing, signing, and quality inspection, facilitating data authenticity review and duplicate retrieval, lowering labor and material costs, and improving reimbursement efficiency.

Second, standardized and secure channels for generating electronic accounting vouchers, accounting books, and accounting statements.Electronic accounting original vouchers consist of external original vouchers, self-made original vouchers, etc., while documents that have undergone internal control approval, such as procurement warehouse receipts, product outbound receipts, fixed asset cards, depreciation allocation tables, fixed asset reduction documents, and internal documents such as red-header documents, also form electronic accounting vouchers after digital processing. Accounting books, accounting statements, subject balance tables, various project auxiliary subject balance tables, detailed ledgers, monthly reports, quarterly reports, and semi-annual reports automatically generated by the financial accounting system are archived using the electronic archive system, realizing related queries for all accounting archives and ensuring the authenticity, security, completeness, and legality of archived materials.

Third, the archiving process of electronic accounting archives is controllable.All electronically processed data materials are stored in the database in different data formats, and data operations are recorded throughout the entire process, ensuring traceability across the full lifecycle of archives. Strict approval process controls are adopted for key business steps, and the scope and permissions of data accessible to operators are strictly controlled.

In the era of intelligent technological development driven by big data and cloud computing, electronic accounting archives can truly achieve business-finance integration and cost reduction with efficiency improvement. Archive data is automatically collected by business systems, shifting data collection from after the fact to before and during the event, making it easier to discover and resolve problems in a timely manner. In the future, data will be collected not only from the business ends of various circulation chains within the industry, but also by establishing connections with external upstream and downstream business chains, and even cross-industry business connections. For example: travel expense reimbursement will become simpler, with tickets for airplanes, trains, and other transportation automatically pushed, and meal and accommodation expenses also automatically collected. With the continuous development of the Internet of Things, data falsification will become more difficult, and the authenticity of accounting materials will be better safeguarded. Sound, images, and video can all become economically valuable data and be kept as electronic accounting archives, which are things paper carriers cannot achieve.

Source: internet

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