Article 2 The term "accounting informatization" as mentioned in these Regulations refers to the process in which enterprises use modern information technologies such as computers and network communication to conduct accounting, and organically combine accounting with other business management activities through the above-mentioned technical means.
The accounting software mentioned in this specification refers to the computer software, software system or its functional modules specially used by enterprises for accounting and financial management. Accounting software has the following functions:
(1) Collect data directly for accounting and financial management;
(2) generating accounting vouchers, accounting books, statements and other accounting materials;
(3) Conversion, output, analysis and utilization of accounting data.
The accounting information system as mentioned in this specification refers to the aggregate composed of accounting software and the software and hardware environment on which its operation depends.
Article 3 Enterprises (including bookkeeping agencies, the same below) carry out accounting informatization work, and software suppliers (including related consulting services, the same below) provide accounting software and related services, and these Standards are applicable.
Article 4 The Ministry of Finance shall be in charge of enterprise accounting informatization throughout the country, and its main responsibilities include:
(1) Formulating policies for the development of enterprise accounting informatization;
(2) Drafting and formulating technical standards for enterprise accounting informatization;
(three) to guide and supervise enterprises to carry out accounting information work;
(4) Standardize the functions of accounting software.
Article 5 The financial departments of local people's governments at or above the county level shall administer the accounting informatization of local enterprises and guide and supervise the accounting informatization of local enterprises. Article 6 Accounting software shall ensure that enterprises conduct accounting in accordance with the unified national accounting standards system, and shall not have functional design that violates the unified national accounting standards system.
Article 7 The interface of accounting software shall be Chinese, which supports Chinese processing, and can also provide interface comparison and processing support in foreign languages or small languages.
Article 8 Accounting software shall provide accounting classification and coding functions that conform to the unified national accounting standards system.
Article 9 Accounting software shall provide the display and printing functions of accounting vouchers, accounting books and statements that conform to the unified national accounting standards system.
Article 10 Accounting software shall provide irreversible bookkeeping function to ensure the serial number of similar bookkeeping vouchers, and shall not provide functions such as deleting or inserting bookkeeping vouchers, or modifying the date, amount, account and operator of bookkeeping vouchers.
Article 11 Software suppliers are encouraged to integrate the Extensible Business Reporting Language (XBRL) function in accounting software, which is convenient for enterprises to generate XBRL financial reports conforming to national unified standards.
Article 12 Accounting software should have a data interface that conforms to the unified national standards and meet the needs of external accounting supervision.
Article 13 Accounting software shall have the function of archiving accounting data, provide an interface for exporting accounting files, and meet the national requirements for electronic file archiving and electronic file management in terms of storage format, metadata collection, authenticity and integrity assurance.
Article 14 Accounting software shall record and generate user operation logs, ensure the safety and integrity of the logs, provide the function of querying the logs according to the operators, operation time and operation content, and output them in a simple and understandable form.
Fifteenth accounting software providers use remote access, cloud computing and other means. , should technically ensure the safety and integrity of customer accounting data. If the customer's accounting information is leaked or damaged due to the supplier's reasons, the customer may ask the supplier to bear the liability for compensation.
Article 16 Electronic accounting data generated by customers using accounting software through remote access and cloud computing shall be owned by customers.
Software suppliers should provide data interfaces that meet the national unified standards for customers to export electronic accounting materials, and may not refuse customers' requests for exporting electronic accounting materials for any reason.
Article 17 A supplier who provides accounting software by remote access or cloud computing shall make a plan to ensure the safety of enterprise electronic accounting data and the continuous accounting work of the enterprise when the supplier cannot maintain the service, and make an agreement with the customer on this plan in the relevant service contract.
Eighteenth software suppliers should strive to improve the quality of accounting software related services, in accordance with the contract to solve the problems in the use of users.
Accounting software has problems that affect customers' accounting in accordance with the national unified accounting standards system, and software suppliers should provide users with correction procedures free of charge.
Article 19 Software suppliers are encouraged to provide users with real-time technical support through call centers and online customer service.
Twentieth software suppliers should provide special courses and related materials on how to carry out accounting supervision through accounting software. Twenty-first enterprises should pay full attention to accounting informatization, strengthen organizational leadership and personnel training, and constantly promote the application of accounting informatization in their own enterprises.
In addition to the provisions of the third paragraph of this article, enterprises shall designate specialized agencies or posts to be responsible for accounting informatization.
Enterprises that have not set up accounting institutions and are equipped with accounting personnel shall carry out accounting informatization work by their entrusted bookkeeping agencies.
Twenty-second enterprises to carry out accounting information work, should be based on the development goals and actual needs, reasonably determine the construction content, to avoid investment waste.
Twenty-third enterprises should pay attention to the information system and business environment when carrying out accounting informatization, and promote the optimization and innovation of management mode, organizational structure and business process through informatization, and establish and improve the system that adapts to the information environment.
Twenty-fourth large enterprises and enterprise groups should pay attention to overall planning, unify technical standards, coding rules and system parameters, realize the organic integration of various systems, and eliminate information islands.
Article 25 An enterprise equipped with accounting software shall meet the requirements of Chapter II of this Code.
Twenty-sixth enterprises equipped with accounting software, should be based on their own technical strength and business needs, taking into account the software function, security, stability, response speed, scalability and other requirements. , reasonable choice of purchase, customized development, and the combination of purchase and development.
Customized development includes self-development, commissioned development by external units and joint development between enterprises and external units.
Twenty-seventh enterprises equipped with accounting software to entrust external units to develop and purchase, etc., should be agreed in the relevant contract operation training, software upgrade, troubleshooting and other services, as well as the responsibility of software suppliers for enterprise information security.
Article 28 An enterprise shall promote the integration of accounting information system and business information system, directly drive accounting bookkeeping through business processing, reduce manual operation, improve the consistency of business data and accounting data, and realize the sharing of information resources within the enterprise.
Article 29 An enterprise shall, according to the actual situation, interconnect its information system with that of external units such as banks, suppliers and customers, so as to realize centralized and automatic processing of external transaction information.
Thirtieth enterprises to build and transform the front-end system of accounting information system, should arrange specialized institutions or personnel responsible for accounting information work to participate, and fully consider the data requirements of accounting information system.
Article 31 An enterprise shall follow the requirements of the enterprise internal control standard system, strengthen the whole process control of the planning, design, development, operation and maintenance of the accounting information system, integrate the control flow and control rules into the accounting information system, realize the automatic prevention and monitoring of violations of control rules, and improve the level of internal control.
Article 32 For accounting vouchers that are automatically generated by the information system and have clear auditing rules, the auditing rules can be embedded in accounting software and automatically audited by the computer. Accounting vouchers that have not been automatically approved need to be manually approved before subsequent processing.
Thirty-third enterprises in the stage of accounting informatization should gradually realize the informatization of financial management such as fund management, asset management, budget control and cost management according to their own conditions.
Enterprises in the informatization stage of financial management should gradually realize the informatization of decision support such as financial analysis, comprehensive budget management, risk control and performance appraisal according to their own conditions.
Article 34 Large enterprises and enterprise groups with a large number of branches and subsidiaries and widely distributed should explore the use of information technology to promote the concentration of accounting work and gradually establish financial service centers.
Enterprises and branches of enterprises that practice centralized accounting shall provide necessary conditions for external accounting supervision institutions to inquire and consult accounting materials stored in different places in time.
Article 35 Accounting software designated by overseas investors or uniformly deployed by multinational enterprise groups used by foreign-invested enterprises shall meet the requirements of Chapter II of these Standards.
Article 36 The deployment of data servers of enterprise accounting information system shall comply with the relevant provisions of the state. If the data server is deployed overseas, it shall keep the backup of accounting data in China, and the backup frequency shall not be less than once a month. Domestic backup accounting data should be able to independently meet the needs of enterprises to carry out accounting work and external accounting supervision when overseas servers are not working normally.
Article 37 The explanations of economic and business matters in enterprise accounting materials shall be in Chinese, and foreign languages or minority languages may also be used for comparison.
Article 38 An enterprise shall establish an electronic accounting data backup management system to ensure the safety and integrity of accounting data and the continuous and stable operation of the accounting information system.
Article 39 An enterprise shall not store, process and transmit electronic accounting materials involving state secrets and national economic information security in non-confidential information systems; Without the approval of the relevant competent department, it shall not be carried, delivered or spread out of the country.
Article 40 Accounting vouchers, accounting books and accounting auxiliary materials generated within an enterprise shall not be exported if they meet the following conditions:
(1) The recorded items belong to the regular daily business of the enterprise;
(2) automatically generated by the enterprise information system;
(3) It can query and output in the enterprise information system in a human-readable form in time;
(four) the enterprise information system has an effective mechanism to prevent the relevant data from being tampered with;
(5) The enterprise has established an electronic backup system for relevant data, which can effectively prevent the impact of natural disasters, accidents and man-made destruction;
(VI) The enterprise has established a perfect index system of electronic and paper accounting materials.
Article 41 Paper materials shall not be exported if the original vouchers and other accounting materials obtained by an enterprise that require authentication by an external unit or individual meet the following conditions at the same time:
(a) the accounting information is accompanied by a reliable electronic signature of an external unit or individual that conforms to the Electronic Signature Law of People's Republic of China (PRC);
(2) The electronic signature has been authenticated by a third party in accordance with the Electronic Signature Law of People's Republic of China (PRC);
(three) meet the conditions stipulated in Article 40 (1), (3), (5) and (6).
Article 42 The filing management of enterprise accounting data shall be carried out in accordance with the relevant provisions of the state on the management of accounting files.
Article 43 An enterprise that implements the general classification standard of the Accounting Standards for Business Enterprises shall submit XBRL financial reports to the Ministry of Finance as required. Article 44 If the accounting software used by an enterprise does not meet the requirements of this specification, the financial department shall order it to make corrections within a time limit. If it fails to do so within the time limit, the financial department shall publicize it and inform the relevant departments at the same level or their dispatched offices of the relevant information.
Article 45 The Ministry of Finance will check whether the accounting software provided by software suppliers conforms to these Standards by organizing peer review and soliciting opinions from user enterprises.
The financial departments of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall report the relevant information to the Ministry of Finance if they find that the accounting software does not conform to the provisions of this specification.
Any unit or individual who finds that the accounting software does not meet the requirements of this specification has the right to report to the financial department of the local people's government of the province, autonomous region or municipality directly under the Central Government, and the financial department shall investigate according to the report and deal with it in accordance with the provisions of the second paragraph of this article.
Article 46 If the accounting software provided by a software supplier does not meet the requirements of this specification, the Ministry of Finance may interview the main person in charge of the supplier and order him to make corrections within a time limit. If no correction is made within the time limit, the Ministry of Finance shall publicize it and notify the relevant departments. Article 47 The financial departments of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government may formulate specific measures for implementation in their respective regions in accordance with these Standards.
Article 48 Since the implementation of these Standards, the Basic Function Specification of Accounting Software (Zi [1994] No.27) and the Work Specification of Accounting Computerization (ZiNo. 1996) are not applicable to enterprises and their accounting software.
Article 49 These Standards shall come into force on June 6, 20 14, and the Evaluation Rules for Commercialized Accounting Software (No.27 of the Ministry of Finance [1994]) and the Administrative Measures for Computerized Accounting (No.27 of the Ministry of Finance [1994)