With the application of information technologies such as the Internet, big data, cloud computing, and block links and the rapid development of e-commerce, informatization and electronicization have become the main trends in the development of the times. The implementation of electronic accounting files has greatly improved the level of information management and increased the utilization and sharing rate of file information. Therefore, how to promote the process of electronic accounting files and continuously innovate management methods has become particularly important.
1. Concept and background
The digitization of accounting files refers to accounting professional materials such as accounting vouchers, accounting books, and financial statements that are generated, transmitted, and kept in electronic form. It is an important historical material and evidence that records and reflects the economic business of enterprises and institutions. It is an important economic archive of the unit and an important basis for examining the past economic activities of enterprises and institutions. It is also an important part of the national archives. Since the use of electronic accounting data is closely related to the accounting software system, it is not as intuitive as paper accounting files and must be used in a specific computer operating system. Electronic accounting files generated by different financial software or different versions of the same software have different characteristics. format, therefore, financial software and related information must be managed as accounting files .
In 2014, the National Development and Reform Commission, together with the Ministry of Finance, the State Administration of Taxation, and the State Archives Administration, launched a pilot project on electronic accounting file management and electronic invoice archiving management in three enterprises: China Telecom, China Unicom, and PICC, and achieved phased results.
In December 2015, the Ministry of Finance and the State Archives issued the new "Accounting Archives Management Measures" (Order No. 79 of the Ministry of Finance and the State Archives) , which came into effect on January 1, 2016. The new "Measures for the Management of Accounting Files" points out that the acquisition, reimbursement, accounting, archiving, and storage of accounting files can all be managed electronically. The launch of the new "Administrative Measures" affirms the legal efficiency of electronic accounting files . This will greatly promote the network transmission and online application of electronic accounting files, and electronic management of corporate accounting files is imperative.
2. Current status of electronic accounting files
Although the electronicization of accounting files has been legalized and popularized, it has not been around for a long time, and many companies lack experience in electronic management of accounting files due to their own reasons. Many companies are in a wait-and-see attitude and continue the previous phenomenon of paper archiving of accounting files. ubiquitous.
The complexity of the technical environment in the electronic management of accounting files, the lag in system construction, the instability of the software environment and hardware equipment, there are many problems in the electronic management of accounting files, the main manifestations are as follows: ① Inconvenient access to accounting files; ② Security exists Hidden dangers; ③ Authenticity faces challenges; ④ The electronic integrity of accounting files is insufficient. The two links of original vouchers and accounting file management are still in a semi-paper-based and semi-electronic state; ⑤ There are problems in the use of accounting information; ⑥ System construction is urgent; ⑦ The quality of file management personnel needs to be improved.
3. The significance of electronic accounting files
The electronic accounting files have the characteristics of extensiveness, unity, diversity, digitization, virtualization and electronicization . The electronicization of accounting files can reduce management costs, reduce resource waste, improve financial management efficiency, reduce the labor intensity of financial personnel, and also enable information sharing.
1. Helps save management costs, reduce resource waste, and improve financial management efficiency
For example, China Telecom Guangdong Branch saves more than 3 million yuan in paper and printing supplies every year, saves about 4 million square meters of warehouse space every year, and saves the Guangdong branch 10 million yuan in costs every year. The digitization of accounting files will save a lot of office paper and office consumption, reduce the cost burden, especially help financial personnel to withdraw from trivial file management work, concentrate on accounting and financial management work, and improve their work. efficiency.
2. Convenient query and data sharing
From accounting vouchers to original vouchers, to accounting books, and finally to financial reports, the entire financial accounting process is integrated, the original decentralized file information is reprocessed, and a database structure is established so that the required information can be directly Read. At the same time, the geographical restrictions for file checking are broken and information query is carried out through the "Internet +" method. With reasonable authorization, accounting file managers or supervisors can flexibly and conveniently review archived electronic accounting files on computer equipment.
3. Simplify and standardize the process of establishing and archiving accounting files
Through the functions of summarizing, querying and exporting accounting data such as vouchers or reports through various accounting systems such as ERP, it can realize the application of electronic collection technology for most paper original vouchers through image collection equipment such as scanners. A large amount of accounting data that previously needed to be compiled or printed manually can now be generated directly in various accounting systems and saved in electronic form, making the creation and archiving process of electronic accounting files simpler and more efficient.
4. Conducive to the development of financial big data
The new "Administrative Measures" include electronic accounting files within the scope of accounting files, which will promote the in-depth development and effective use of electronic accounting data. It can provide more dimensions and more reference value information for government decision-making and management, and can also provide information for the development of enterprises. Inject new impetus. Through the analysis and processing of big data, companies can gain insights into new business opportunities, optimize corporate decisions, etc.
5. Conducive to accounting supervision and inspection
Electronic bill accounting files will greatly facilitate the supervision and inspection of accounting work, provide comprehensive and accurate information for multi-level and all-round strengthening of accounting management, realize "review supervision" and "real-time supervision", thereby improving the timeliness of post-event supervision. , effectively prevent accounting risks. At the same time, all accounting information is transmitted through electronic images, and combined with system permission settings, it can effectively prevent relevant managers and operators from making manual modifications to accounting information, tighten financial work processes, and ensure the integrity and seriousness of the accounting organization system.
4. Principles that should be adhered to in the electronic management of accounting files
1. Security : The primary task of accounting file management is to ensure the security of accounting files. Paper files need to be strengthened in terms of anti-theft, fire prevention, moisture-proof, mouse-proof, etc.; electronic files need to be more careful in terms of virus prevention, storage media storage, etc. Strictly control risks and ensure safety in aspects such as network security.
2. Confidentiality : The leakage of accounting file information will bring huge potential economic risks to the company and may cause immeasurable losses, thereby improving the professional quality of personnel and strengthening confidentiality work in many aspects such as civil defense, technical defense, and physical defense.
3. Standardization : The storage and management of accounting files must ensure their seriousness and standardization, and must comply with the regulations of the financial department.
4. Reliability : The confidentiality management of accounting files must ensure their authenticity and reliability, especially electronic files. Encryption and backup should be done in a timely manner, and corresponding access and modification permissions should be set to prevent key data and core information from being tampered with.
5. Compatibility : The management of accounting files should also be open-minded and inclusive. It should not only retain the necessary existence of traditional paper files, but also selectively develop electronic files and information databases. There may even be digital texts and virtual files in future development. ization archives, simulation visualization technology archives, etc.
6. Intelligence : First, the warehousing management of accounting files is made intelligent, and advanced technologies such as intelligent data storage media, fast scanning, and automatic data archiving and storage are vigorously used to achieve practical value in daily office work. The second is to realize intelligent checking and borrowing of accounting files. With the help of Internet technology and modern electronic transmission technology, it can realize the functions of internal resource sharing and external query within authorized authority.
5. Countermeasures and suggestions for electronic management of accounting files
1. Improve the accounting file management system
Enterprises must proceed from their own reality, analyze the problems existing in the enterprise's archives management, formulate detailed implementation plans, establish and integrate the enterprise's accounting archives management system, and form a complete solution. If necessary, you can visit relevant units to study and learn from advanced management experience. In addition to the scope of collection and archiving of accounting files stipulated in the "Accounting Files Management Measures", the accounting files generated by the unit shall be regulated. The focus should be on improving the information-based accounting file archiving system, custody system, borrowing system, and service utilization system; improving the assessment mechanism with clear rewards and punishments; and clarifying the full set of documentation and software programs for the development and use of computerized accounting systems.
2. Strengthen leadership attention and strengthen organizational leadership
Leaders' attention is an important prerequisite and key to doing a good job in corporate accounting file management. Leaders at all levels should increase investment in human, financial and material resources to make accounting file management institutional, scientific and routine. Establish and implement the accounting file management responsibility system at all levels and clarify responsibilities so that the collection, archiving, and storage of accounting files can be implemented.
3. Pay attention to cultivating compound talents
The electronicization of accounting files requires financial records managers to possess new management knowledge and skills. They need to understand not only corresponding accounting expertise, but also archives expertise and the use of various modern management software systems. With the rapid development of information technology and the continuous improvement of scientific and technological means, timely charging is an indispensable task for archives managers. Enterprises can take a multi-pronged approach to cultivate qualified accounting file management personnel through annual rotational training, continuing education, business training, and regular communication with other enterprises.
4. Strengthen the construction of accounting file information network facilities
Establish a safe and efficient archive information system, strengthen the construction of hardware facilities, promptly equip computers, scanners, Internet equipment and other modern equipment required for modern archive management, organically integrate the financial system with the archive storage location, and use accounting more efficiently and quickly electronic files. For example, an enterprise chooses computerized software with auxiliary functions for file management and establishes an accounting file information system so that users can consult and utilize files without leaving home.
5. Security system construction
(1) Safe use of files
① Establish a security level for all accounting files and set corresponding permissions. Enterprises can establish three to five levels of confidentiality for electronic accounting files, stipulating that relevant personnel can only use the level of authority consistent with their identities. When setting permissions, if you want to control the user's modification permissions (to prevent tampering), the system can automatically convert various electronic accounting files into SWF files when the user opens them for review. This setting allows the user to only browse but not modify. Electronic accounting files. In addition, tamper-proof verification must be set for external source files, and the check codes must be checked and changed regularly to ensure the security of the source files.
② Ensure the security of archived data from the source. Enterprises can use image electronic technology (such as ORC application technology) to scan and verify relevant externally obtained vouchers, and perform multi-layer management to ensure the authenticity of archived accounting electronic files at the source.
③ Ensure the long-term validity of accounting electronic files.
(2) IT system security
① Ensure the security of computer hardware and backup management. For example, currently popular computer system security and confidentiality technologies such as dual hot devices, load balancing, security control lists, redundant storage, and combined data backup can be used to ensure system security.
② Ensure the business security and application security of the system. In terms of business security, the system should set up complete control standards. Each business process must be carefully planned and confirmed in the system. Some places that cannot be reversed must be strictly controlled. In terms of application security, enterprises can refer to the design ideas of ERP systems to unify user management, authentication management and other permissions. In terms of login, they can also achieve real-time unified single sign-on to ensure standardized operations of authorized users.
(3) Intranet information security
Enterprises should establish a strong intranet information security management system and technical system to lay a good information security foundation for the electronic work of accounting files and provide a strong network information security foundation for the electronic work of accounting files.
The electronicization of accounting files is the future trend of accounting file management. It realizes functions such as real-time updating of accounting file information, real-time query, and information sharing. It meets the needs of enterprise informatization and refined management under the new form, and provides the company with multi-dimensional Decision-making information will bring about a change and improvement in corporate management and financial work.
The iBox intelligent electronic accounting file management platform is Yunchu's new star product. It combines Yunchu's predecessor's decades of experience in the financial field with high-efficiency and low-fault-tolerant RPA tools to help enterprises improve accounting data management efficiency and help enterprises digitize. transformation.
iBox provides users with two methods of information and data collection: RPA robot handling or using API interface . Metadata and source files from various OA systems, ERP systems, and financial systems can be directly collected to the iBox accounting file management terminal, and associations can be established to ensure the authenticity and security of the data . When archiving accounting data, RPA robots and iBox automatically compare source files and collected files, source data and collected data, and generate four-property detection reports to achieve authenticity, completeness, usability, and reliability of electronic accounting files. sex.
Authenticity: iBox provides a variety of invoice verification functions, including electronic general VAT invoices and electronic special VAT invoices. The electronic voucher can reliably guarantee that the contents of the voucher remain intact and have not been changed since the time it is formed. Correctly express the affairs, activities or facts it reflects.
Completeness: Compare the electronic files of archived accounting vouchers with the required components of the electronic files in the original financial system. Any electronic files of vouchers that lack the required components are incomplete electronic files; collect the electronic files of accounting vouchers The metadata is compared with the metadata definition items. If any required metadata elements are missing, the metadata should be determined to be incomplete.
Availability: Detect whether the electronic voucher content data can be opened and browsed normally, and whether the content data format meets the archiving requirements. The detection items include content data format detection and content data readability detection; detection of the software and hardware environment recorded in the electronic attribute metadata Whether the information meets the archiving requirements, the test item is software and hardware environment compliance testing.
Reliability: The data archived in iBox will be stored with MD5 data summary verification. During file retrieval, the data will be checked for consistency to detect whether the archived information is reliable and consistent with the facts during the archiving and saving process.