With the Measures for the Management of Electronic Archives in effect, Kailing empowers hospital electronic accounting archives operations management

In the era of digital intelligence, information technology is developing rapidly. The reform of government accounting systems, the advancement of public hospitals toward high-quality development, and the need for refined management all profoundly affect public hospitals' financial management affairs and informatization construction process. As one of the key material supports of financial work, accounting archives' transition from traditional paper media to electronic data forms is undoubtedly the general trend.

Recently, the National Archives Administration of China officially issued Order No. 22, introducing the Measures for the Management of Electronic Archives (hereinafter referred to as the Measures), which took effect on November 1, 2024. The Measures aim to further strengthen and standardize the management of electronic archives, ensure that electronic archives possess authenticity, integrity, usability, and security, and establish clear norms and guidelines for the full-process management of electronic archives from creation to storage and utilization.

Policy Drivers

In 2016, the National Archives Administration and the Ministry of Finance revised the Measures for the Management of Accounting Archives, determining that accounting archives under regular retention may be stored in electronic form to form electronic accounting archives.

In 2019, hospitals implemented the Government Accounting Standards System, advancing the process of modern fiscal management. In the same year, the National Archives Administration issued the Guidelines for Enterprise Electronic Document Archiving and Electronic Archive Management, providing guidance and requirements for electronic archive work.

In March 2020, the National Archives Administration and the Ministry of Finance jointly issued the "Notice on Regulating the Reimbursement, Booking, and Archiving of Electronic Accounting Vouchers" (Cai Kuai [2020] No. 6) to regulate the reimbursement, booking, and archiving of various electronic accounting vouchers. It stipulates that if a unit uses paper printouts of electronic accounting vouchers for reimbursement, booking, and archiving, it must also retain the electronic accounting vouchers; when reimbursing electronic invoices, the original electronic files (PDF/OFD) must be provided. Traditional management methods and processes no longer suit the new policy.

In February 2021, four ministries and commissions jointly promoted the full-process electronicization of the collection, reimbursement, booking, and archiving of electronic invoices. The 14th Five-Year Plan also set out strategic guidelines for the construction of the archives system, making the electronic management of accounting archives in public hospitals inevitable.

In 2024, the National Archives Administration issued Order No. 22, promulgating the Measures for the Administration of Electronic Archives. This is an important action to ensure that electronic archives management is carried out in accordance with laws and regulations, marking that China's electronic archives management has entered a new stage and is of great significance to promoting the innovative development of the archives cause and realizing archives modernization.

As the operation and service scope of public hospitals expands, accounting materials grow rapidly. Processes such as printing, numbering, binding, and filing for storage increase office costs and storage space, affecting information transmission, data query and analysis, and timeliness. The demand for multi-dimensional data in refined management and economic operation management urgently requires establishing an electronic accounting archives management system suitable for the development of public hospitals.

The Necessity of Building Electronic Accounting Archives

1. Labor cost reduction

According to the "Measures for the Management of Accounting Archives", for a hospital to achieve electronic accounting archives, it needs to achieve online generation, review and processing in a series of business processes such as accounting voucher filing, expense expenditure control, budget execution control, cost collection, payment settlement and accounting processing. In this way, medical staff can be spared the time of manual filing and running around for signatures and queuing. The hospital's financial approval process can be controlled in real time, and financial personnel can review past records and check funding expenditure status anytime and anywhere, completely breaking through the time and space limitations of traditional reimbursement and review. Under traditional accounting archive archiving requirements, the finance department spends a lot of time on archive organization, preparation of accounting archive volume catalogs and inventories, production, organization, printing and binding of ledgers such as general ledgers, journals, subsidiary ledgers and auxiliary ledgers for current accounts, as well as the archive department's transfer and shelving of accounting archive vouchers. After accounting archives are digitized, a large amount of archive organization and transfer time can be saved.

2. Reduction of financial management risks

Achieve electronic accounting archives, requiring the accounting system to complete online review, approval, and other financial approval procedures in accordance with accounting standards. The system integrates daily hospital expense reimbursement and issuanceFunctions such as intelligent invoice recognition comprehensively review key expense reimbursement points such as invoice compliance, amount accuracy, reimbursement form standardization, and document completeness, enabling invoice authenticity verification and duplicate checking, automatic rejection through intelligent auditing, intelligent pre-review warning assistance, and complete reimbursement requirement review, reducing manual review and calculation errors and achieving the goal of intelligent expense reimbursement management. The accounting system supports real-time query of budget execution progress, so there is no need to worry about budget overruns or insufficient funds. With refined cost allocation, clear online approval rights and responsibilities, multi-dimensional statistics, flexible cash flow arrangements, and bank-medical direct connection, it achieves closed-loop approval management, reduces financial management risks, reduces repetitive work, and improves financial work efficiency.

3. Improvement of accounting archive utilization efficiency

Accounting archives record the entire process of hospital operations and management and are extremely important archive materials. Each year, various financial inspections at hospitals, such as audit supervision, leadership departure reviews, internal control management, and internal and external oversight, all require repeated consultation of relevant accounting archives. Because accounting archives are numerous and span a long period of years, manual retrieval and searching are extremely time-consuming and labor-intensive, consuming substantial manpower and time costs. After accounting archives are digitized, the system can be used to directly index and search content and directly view accounting archive-related vouchers and approval processes, thereby improving the utilization efficiency of accounting archives.

Construction Path and Value of the Kailing Electronic Accounting Archives System

The core function of the Kailing electronic accounting archives management system is that, by setting organizational data sources, it collects and organizes the data to be filed, strictly converts it into formats that meet filing requirements in accordance with relevant legal provisions, and then files it into the electronic accounting archives management system for permanent retention. The system also has local and remote query functions, and can perform intelligent query, combined query, or fuzzy query operations on accounting archives based on index information, thereby achieving the sharing of accounting archive information and greatly enhancing the work efficiency of accounting archives in custody and query.

Build an integrated operations management platform.To further promote the sharing and utilization of digital archive resources across regions and departments, efforts are focused on building an integrated hospital operation and management platform. This platform integrates various business work systems such as the office system, financial management system, and archive management system. Each system is operated separately by the corresponding department internally, and all are ultimately linked to the archive management system. Unified collection is implemented for the original data that should be archived within each business system, so that electronic archives generated in all systems can be directly archived to the archive management system and relevant data can be obtained through the archive management system.

Digitization of existing accounting archives.Carefully select existing accounting archives with prominent importance, high user utilization, and a relatively high paper damage rate for digital scanning operations. The digital processing of existing accounting archives helps resolve difficulties in remote utilization, meets the archive retrieval needs of finance personnel, and improves work efficiency. In addition, after the accounting archive retention period expires and the archives are destroyed, the retention period of electronic accounting archives can still be extended for possible future reference needs. For original vouchers and bookkeeping vouchers with high utilization, original-text scanning can be performed, and they can even be stored in dual-layer PDF/OFD format that supports OCR recognition and full-text search; corresponding processing is also carried out for non-computer-generated, manually filled general ledgers, subsidiary ledgers, and journals, as well as non-computer-generated, manually filled annual financial reports, departmental final accounts, and other materials that need to be permanently preserved.

The application value of the electronic accounting archives system is mainly reflected in:Powerfully drives the improvement of financial management efficiency; builds a complete financial data repository, supporting the construction of financial big data; facilitates accounting supervision and inspection; reduces management costs and resource waste.

Electronic Accounting Archives Management: Driving a Value Leap in Hospital Operations Management

Against the broader backdrop of business-finance integration, the process of accounting archive management moving toward digital and intelligent management with the help of information technology has become an unstoppable development trend. Actively building and applying an electronic accounting archive management system precisely meets the inherent needs of accounting informatization development in administrative and public institutions under the new situation.

1.Full lifecycle management: digital intelligence empowering a new realm of archive management

With an advanced digital and intelligent management system, accounting archive management has achieved full lifecycle management from automatic collection to sorting and classification, archival storage, query and access, and appraisal and destruction, and has built a rigorous full-process closed-loop management mechanism. In this way, it not only significantly improves management efficiency but also comprehensively ensures the accuracy and completeness of archive management, laying a solid data foundation for hospital operational decisions.

2.Paper-electronic collaboration and space optimization: a new path for green and efficient archive management

With the digitally intelligent management system, paper usage has been greatly reduced, effectively lowering the hospital's energy consumption expenses and office costs, and greatly alleviating warehouse storage pressure. With barcode technology, a close connection has been successfully established between electronic archives, physical archives, and warehouse information, enabling real-time tracking of the location and status of paper archives. This innovative practice not only facilitates inspection and inventory work, but also, through virtualized management methods, greatly improves the convenience of accounting archives in borrowing, querying, and archiving, strongly promoting the greening and intelligentization of archive management.

3.Process standardization: forging precision and compliance in accounting archives management

In key links such as binding, transfer, and review, electronic accounting archives follow unified and standardized process specifications for operations, achieving automated and precise matching between electronic accounting materials and image files from other systems, realizing functions such as automatic numbering, catalog generation, and rapid inventory of accounting archives, effectively avoiding management loopholes caused by differences in human judgment standards, and comprehensively improving the quality and efficiency of accounting archive management.

4.Real-time information linkage and precise connection: enabling efficient and precise hospital decision-making

Through deep integration between the financial accounting system and the hospital's HRP, HIS, contract management, and other systems, accounting archive data and information such as source documents, electronic accounting vouchers, accounting books, and financial statement reports are automatically synchronized and stored in real time in the electronic accounting archive management system. This makes accounting archive information more accurate, complete, and significantly more timely, providing convenient and efficient access channels for managers at all levels in the hospital, enabling them to quickly obtain key accounting information and thereby strongly promoting more scientific and timely decision-making.

5.Data security protection: Building a solid fortress for accounting archives management

The electronic accounting archive management system uses cutting-edge security technologies such as user authentication and key authorization to fully guarantee the security, integrity, authenticity, and availability of source accounting data. At the same time, with functional modules such as strict permission control, process control, data backup, and offline archiving, it effectively reduces the risk of data loss, forging an impregnable data security defense line for hospital operations management.

Public hospitals should actively explore the digital and intelligent construction path for electronic accounting archives management. This is not only an active response to the development trend of the digital and intelligent era and a practical implementation of national policy requirements, but also a core measure to improve the efficiency of accounting archive information utilization, reduce hospital economic operating costs, and promote deep business-finance integration. By effectively advancing the digital and intelligent transformation of hospital operations and management, comprehensively improving the level and standard of financial management, public hospitals can gain strategic opportunities and an advantageous position in fierce market competition。

For needs related to electronic accounting archives, please contact Kailing Technology:https://www.kailingteck.com/h-col-110.html 。

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