Interpretation of the 2025 Single-Set System Policy for Electronic Accounting Archives: Kailing Technology Helps Enterprises Achieve Paperless Compliance in 3 Steps (with Original Text from the Ministry of Finance)

In recent years, with the rapid development of information technology, electronic accounting archives management has become a key link in enterprise digital transformation. To promote enterprise financial digital transformation, the Ministry of Finance and the National Archives Administration have intensively issued policies in recent years, clarifying the legal effect of electronic accounting archives and the implementation conditions for the single-set system (preservation only in electronic form).

I. Policy Background and Significance

▪ Order No. 79 of the Ministry of Finance and the National Archives Administration of the People's Republic of China — Measures for the Management of Accounting Archives：https://kjs.mof.gov.cn/zhengcefabu/201512/t20151222_1625030.htm

▪ Ministry of Finance and National Archives Administration Notice on Standardizing the Reimbursement, Booking, and Archiving of Electronic Accounting Vouchers:https://www.saac.gov.cn/daj/tzgg/202003/8ce4e7837d49494b9e35b74124cf8547.shtml

The issuance of policy documents such as the "Measures for the Management of Accounting Archives" (Order No. 79 of the National Archives Administration) and the "Notice on Standardizing the Reimbursement, Booking, and Archiving of Electronic Accounting Vouchers" (Cai Kuai [2020] No. 6) provides a clear legal basis for single-set management of electronic accounting archives. These policies aim to standardize the reimbursement, booking, and archiving process of electronic accounting vouchers, improve accounting work efficiency, reduce costs, and at the same time ensure the authenticity, integrity, usability, and security of electronic accounting archives.

These policiesProposescompletedRequirements for full-process electronization of reimbursement, booking, and archiving under the electronic single-track system for electronic accounting vouchers，SimultaneouslyHas the following important significance:

▪ Improve work efficiency: achieve electronic management of accounting vouchers, ledgers, statements, and other materials, reducing the printing, transmission, binding, and storage of paper documents, and improving the efficiency and quality of accounting work.

▪ Reduce management costs: the storage and management of electronic accounting archives require no large amounts of paper file storage space and equipment, reducing enterprise archive management costs.

▪ Improve informatization level: helps enterprises achieve informatization, digitalization, and intelligence of accounting work, and improves the overall informatization level and competitiveness of enterprises.

II. Challenges enterprises face in electronic accounting archives management

(1) High management costs

Under the traditional accounting archives management model, enterprises face increases in many explicit costs. As business volume continues to grow, voucher printing consumes large amounts of paper, ink, and binding materials, and material consumption costs continue to rise. The storage of paper archives requires large amounts of physical storage space. Enterprises not only need to build archive warehouses but also invest funds in storage maintenance, and warehouse management costs cannot be underestimated. The collection and organization of paper vouchers relies entirely on manual labor, which undoubtedly increases labor costs. When the place where business occurs, the place where archives are stored, and the place where information is consulted are not in the same region, due to the physical limitations of paper accounting vouchers, cross-regional transfer must be completed through physical transmission methods such as express delivery, which not only generates high remote transportation costs but also carries risks of loss and damage.

(II) Inefficient Management Processes

Manual searching and consultation of accounting materials is extremely inefficient, the approval and circulation process for inter-departmental consultation is complex, information interaction is not timely, and paper archives cannot be shared and consulted by multiple people, seriously restricting the effective utilization of archive resources. At a time when electronic vouchers such as fully digitalized e-invoices are widely used, although front-end business circulation has already achieved digitalization, the filing process still forms a redundant management model of "online submission - offline printing - dual-set filing," which undoubtedly intensifies the dual-track dilemma of the management process and causes additional loss of efficiency.

(3) Weak management awareness and systems

Many enterprises have weak management awareness and an unsound institutional system for electronic accounting archives management. In daily management, enterprises often rely too much on paper vouchers and printed copies of electronic vouchers, showing an inertial mindset of "paper first," lacking attention to the "native" management of electronic vouchers, and neglecting the important value of metadata in business traceability and data mining, resulting in missing metadata management. At the same time, most enterprises lag in building their electronic accounting archives management systems, making it difficult to ensure the authenticity, integrity, security, and long-term usability of electronic accounting materials.

III. Kailing Technology: 3 steps to empower enterprises to implement paperless compliance

Kailing Technology provides a solution spanning the full lifecycle of electronic accounting archives, helping enterprises efficiently meet the requirements of the single-set policy:

Step 1: Intelligent collection, unified entry

▪ Integrate with multi-source systems:Seamlessly integrate reimbursement systems, financial systems, tax systems, treasury systems, contract systems, and procurement systems to automatically obtain structured and unstructured data such as electronic invoices, electronic receipts, payment applications, accounting vouchers, reports, and contracts.

▪ Diversified collection methods:Supports converting paper contracts, invoices, receipts, and more into electronic documents via document cameras, scanners, and other devices, bringing them under unified management.

▪ Strong control and verification:Connect to the tax bureau to verify the authenticity and status of electronic invoices and intercept blacklisted invoices.

Step 2: Link clues to build complete archives

▪ Unified information model:Establish standard material types (such as contracts, reimbursement forms, vouchers) and key index fields (such as contract numbers, reimbursement form numbers, voucher numbers).

▪ Smart association matching:Based on business logic and index fields, the system automatically precisely associates electronic and paper materials scattered across different systems that describe the same business event (such as the application form, e-invoice, bank payment receipt, and bookkeeping voucher corresponding to a reimbursement), forming a complete archive package and ensuring the business chain is clear and traceable.

Step 3: Four-property testing, automatic binding, secure archiving, and efficient utilization

▪ Automatic four-property detection:Upon entering the system, files automatically undergo authenticity, integrity, usability, and security checks, generating reports with traceable exceptions, and can be linked with financial review processes.

▪ Intelligent volume archiving:

Electronic archives: automatically filed and stored by month/quarter/year.

Paper archives: combined with barcode technology (assigning a unique barcode to each archive box/volume), their storage location (warehouse/area/cabinet/box/row) is precisely recorded, ensuring the electronic archive index fully matches the physical archive location. Scanning the barcode enables quick location.

Electronic signature/seal: Adopts reliable technology compliant with the Electronic Signature Law to ensure that electronic archives such as PDFs cannot be tampered with during storage and transmission.

▪ Efficient retrieval and borrowing:

Apply full-text search technology to quickly locate information in massive data without precise fields.

Strict permission control ensures borrowing security and greatly improves internal and external audit efficiency.

IV. Compliance value: a win-win of cost reduction, efficiency improvement, and risk prevention and control

Through Kailing Technology's solutions, enterprises can:

▪ Comprehensive compliance:Strictly meet the requirements of Ministry of Finance Document No. 6 and National Archives Administration Order No. 79 for the preservation, tamper prevention, duplication prevention, and single-set archiving of electronic accounting vouchers.

▪ Reduce costs and increase efficiency:Achieve "no sticker pasting, no printing," greatly reducing paper printing, organizing, binding, and storage costs, and improving finance process efficiency.

▪ Control risks:Eliminate duplicate reimbursement and tampering risks at the source, strengthen the authenticity guarantee of electronic archives, and easily respond to audit inspections.

▪ Improve value:Achieve digital management of the full lifecycle of accounting archives, unlocking data value and supporting decision-making.

Amid the digital wave, the single-set system for electronic accounting archives has become a key step in modern enterprise management. Kailing Technology's electronic accounting archives system closely follows policy requirements and, through intelligent collection, clue association, and secure archiving, helps enterprises achieve paperless office work. The system provides convenient functions such as "no sticker pasting and no printing," effectively reducing management costs and improving work efficiency.

Consult Kailing Technology to obtain detailed solution information:https://www.kailingteck.com/h-col-110.html 。

As a comprehensive business-finance-tax digitalization solution service provider, Kailing Technology provides business-finance-tax management digital transformation products and operational services for various government agencies, institutions, and large, medium, and small enterprises. The product line includes:

Solutions for sales contract management system, procurement contract management system, fully digitalized Leqi interface project, automatic output VAT invoicing system, invoice issuance for individuals system, employee expense control and reimbursement system, input VAT invoice management system, supply chain collaborative reconciliation system, imaging OCR recognition system, automatic financial bookkeeping system, electronic accounting archives system and other businesses, comprehensively advancing the digitalization process across various fields.

If you have any business-finance-tax digital transformation needs, welcome to contact us. Beijing Kailing Technology will serve you wholeheartedly.