2025 Electronic Voucher Accounting Data Standard Implementation Guide: Kailing Technology Helps Enterprises Achieve Full-Process Compliant Archiving

As of 2025, the pilot of electronic voucher accounting data standards jointly promoted by nine departments including the Ministry of Finance and the State Taxation Administration has moved from the exploration stage into a period of deepened application. Facing the rigid requirements of policy compliance and the practical needs of enterprises to reduce costs and increase efficiency, how to efficiently implement the standards and achieve full lifecycle management of electronic vouchers has become a core topic in enterprise financial digital transformation. This article combines the latest policy direction and leading practices to provide enterprises with a clear and actionable implementation path.

I. Implementation of the new rules drives deep digital transformation of enterprise finance

In May 2025, the Notice on Promoting the Application of Accounting Data Standards for Electronic Vouchers (Cai Kuai [2025] No. 9), jointly issued by the Ministry of Finance, the State Taxation Administration and nine other departments, officially took effect. Although the document takes "voucher standardization" as its entry point, it in fact marks a key turning point in the digital transformation of Chinese enterprises' finance, and announces three fundamental and irreversible directions of change:

- Regulatory Model Upgrade:From formal review to full-chain penetrating supervision. The new rules completely eliminate operational flexibility through the "four unifications" (data elements, file formats, posting rules, and archiving interfaces). The core impact is that traditional practices such as enterprises relying on scanned copies of paper documents for reimbursement or technically modifying electronic vouchers will face major compliance risks under the tax system's automatic verification.

- Leap in risk dimensions:A single-point issue evolves into a systemic compliance crisis. The deep integration of electronic voucher standards with China Golden Tax Phase IV means: non-compliance of a single voucher may trigger a chain of audits; behaviors such as false employee reimbursements and fraudulent invoicing by suppliers are difficult to conceal due to full-process data traceability; delayed booking will directly affect the enterprise income tax pre-tax deduction entitlement.

- Competitive landscape restructuring:Efficiency and data capabilities determine enterprise survival. When leading enterprises achieve full-process automation of "employee scans code to submit → system automatically verifies/fills → AI intelligent approval → bank-enterprise direct connection payment → electronic archiving" (entire process <24 hours), those still relying on manual entry and paper circulation will not only face an overloaded finance department, but also suffer systemic disadvantages such as supply chain payment delays, blocked financing due diligence, and downgraded tax credit ratings.

II. Analysis of the Core Architecture of Electronic Voucher Standards

The policy establishes a technical framework for electronic voucher processing to ensure data legality, authenticity, completeness, and security:

- Structured data + layout files:Electronic vouchers include machine-readable structured data (which must follow the unified element list and application guidelines) and human-readable OFD layout files, achieving "dual reading by humans and machines".

- Cryptographic technology protection:The issuing end uses national cryptographic algorithms to sign the data, and the receiving end verifies the signature through a verification service to ensure that the source of the voucher is legal and the content has not been tampered with.

- "Four properties" testing throughout the entire process:Authenticity, completeness, usability, and security testing covers the entire process of voucher receipt, booking, and archiving, and is the core cornerstone of compliance management.

III. Guide to enterprise implementation paths

Step 1: Build an enterprise-level electronic bill pool

- Full-volume collection:Connect to invoicing sources of tax, finance, banking, airlines, railways, and other institutions to automatically collect various electronic vouchers such as VAT invoices, fiscal receipts, itineraries, and bank receipts (including OFD files and structured data).

- Intelligent processing:Achieve layout file parsing, invoice authenticity verification, deduplication, price-tax separation, and status monitoring (such as real-time alerts for voiding, red-letter reversal, and other abnormal statuses).

- Unified management:Establish an enterprise/individual dual-dimension invoice library, providing "one-stop" invoice service support for business systems.

Step 2: Reshape the reimbursement and booking process

- Paperless reimbursement:During employee reimbursement, electronic vouchers in the invoice pool are directly referenced, and the system automatically completes intelligent reviews such as invoice authenticity verification, duplicate reimbursement detection, header validation, expense standard matching, and budget control.

- Automated bookkeeping:Connect ERP systems (such as Kingdee, Yonyou, SAP, etc.) and automatically generate accounting vouchers based on structured data and business types (such as travel and procurement), achieving a strongly linked closed loop of "business-document-finance."

- Payment receipt closed loop:After completing payment through bank-enterprise direct connection, the bank electronic receipt voucher is automatically linked to the corresponding reimbursement form.

Step 3: Achieve compliant electronic archiving

- Full-element archiving:Package and archive the original electronic voucher files, structured data, associated business approval forms, generated accounting vouchers, bank receipts, etc. as complete electronic accounting archives.

- Automated handover:After business completion, the archiving process is automatically triggered and synchronized to the electronic archives system.

- "Four characteristics" detection and signature fixation:During the archiving stage, strict "four-property" testing is conducted again, and reliable electronic signatures are applied to ensure long-term legal validity of evidence.

- Single-set/Dual-track Management:Supports paperless single-set archiving in compliance with policy requirements, or a dual-track management model of parallel paper and electronic archiving.

IV. Kailing Technology Solutions: Technology empowers full-process compliance

Kailing Technology provides a one-stop enterprise electronic voucher management platform covering "collection-reimbursement-posting-archiving," with core capabilities including:

- Intelligent invoice pool:Achieve automatic collection, parsing, authenticity verification, and risk control of multi-source invoices.

- Intelligent expense control reimbursement:Integrates bill pool functionality, covering paperless and automated control of the entire process from application, consumption synchronization, reimbursement, and approval to payment.

- Seamless business-finance integration:Deeply integrated with mainstream financial software to achieve automatic voucher generation and full data connectivity.

- Electronic archives management:Provides a solution compliant with the Specifications for Electronic Document Archiving and Electronic Records Management, ensuring the compliance, security, and long-term preservation and utilization requirements of electronic vouchers.

V. Practical value: cost reduction, efficiency improvement, and risk control upgrade

After a certain large state-owned enterprise applied Kailing's electronic voucher collection and archive integration solution, it achieved:

- Archive management costs drop significantly:Annual savings of over 200,000 yuan on voucher organization, paper storage, consumable printing, and other costs;

- A leap in process efficiency:Online and automated full business processes, improving archive retrieval and review efficiency by 80%;

- Risk Control Reinforcement:TongThrough real-time monitoring of invoice status, full-process "four-property" checks, and online borrowing processes, risks such as duplicate reimbursement, invalid invoices, and archive loss are effectively avoided.

The full implementation of electronic voucher accounting data standards is both a hard requirement for policy compliance and a core engine driving deep financial transformation in enterprises. It can significantly reduce comprehensive costs such as paper consumables, printing maintenance, storage management, and labor input, freeing up financial manpower through process automation so they can focus on high-value business analysis; structured electronic vouchers can further precipitate into high-quality data assets, laying a solid data foundation for business decisions and risk prediction; and full-process online, standardized, and traceable operations can comprehensively strengthen internal control levels and risk prevention capabilities.

Choose Kailing Technology，Inject solid momentum into enterprises' compliant implementation and digital transformation, making the transformation path more stable and efficient：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.