【中英文对照版】会计信息化工作规范(2024修订).docx

财政部关于印发会计信息化工作规范的通知(财会(2024)11号)党中央有关部门，国务院各部委、各直属机构，全国人大常委会办公厅，全国政协办公厅，最高人民法院，最高人民检察院，各民主党派中央，有关人民团体，各省、自治区、直辖市、计划单列市财政厅（局），新疆生产建设兵团财政局，财政会计信息化工作规范(2024修订)WorkRu1.esfortheDeve1.opmentofAccountingInformationSystems(2024Revision)制定机关：财政需发文字号：财会(2024)11号公布日期：2024.07.26施行日期:2025.01.01效力位阶：劄门规范性文件法规类别：会计综合规定Issuing/Xuthority：MiniSIryofFinanceDocunntNumber：No.112024oftheMinistrj1ofFinanceDateIssued：07-26-2024EffectiveDate:01-01-20251.eve1.ofAUthOrity：Departmenta1.Regu1.atoryDocumentsAreaof1.aw：Genera1.ProvisionsonAccountingNoticebytheMinistryofFinanceofIssuingtheWorkRu1.esfortheDeve1.opmentofAccountingInformationSystems(No.112024oftheMinistryofFinance)Re1.evantdepartmentsoftheCentra1.CommitteeoftheCommunistPartyofChina,a1.1.ministriesandcommissionsoftheStateCounci1.anda1.1.institutionsdirect1.yundertheStateCounci1.,theGenera1.OfficeoftheStandingCommitteeoftheNationa1.Peop1.e'sCongress,theGenera1.OfficeoftheChinesePeop1.e'sPo1.itica1.Consu1.tativeConference,theSupremePeop1.e'sCourt,theSupremePeop1.e'sProcuratorate,mitteesofa1.1.democraticparties,there1.evantpeop1.e'sorganizations,financedepartments(bureaus)ofa1.1.provinces,autonomousregions,municipa1.itiesdirect1.yundertheCentra1.Government,andcitiesunderseparatestatep1.anning,thePub1.icFinanceBureauofXinjiangProductionandConstructionCorps,a1.1.1.oca1.regu1.atoryauthoritiesoftheMinistryofFinance,andre1.evantentities:Forthepurposesofimp1.ementingthere1.evantrequirementsoftheAccounting1.awofthePeop1.e'sRepub1.icofChina,regu1.atingtheaccountingworkinthedigita1.economyenvironment,andpromotingthesounddeve1.opmentofaccountinginformationsystems,inaccordancewiththeOut1.ineofthe14thFive-YearP1.anfortheAccountingReformandDeve1.opmentandtheP1.anfortheDeve1.opmentofAccountingInformationSystems(2021-2025),theWorkRu1.esforEnterprises'Deve1.opmentofAccountingInformationSystems(No.202013,MOF)havebeenrevisedandtheWorkRu1.esfortheDeve1.opmentofAccountingInformationSystemsaredeve1.oped,whichareherebyissuedforyourcomp1.ianceandimp1.ementation.Annex:WorkRu1.esfortheDeve1.opmentofAccountingInformationSystems部各地监管局，有关单位:为贯彻落实中华人民共和国会计法的有关要求，规范数字经济环境下的会计工作，推动会计信息化健康发展，根据会计改革与发展“十四五”规划纲要、会计信息化发展规划(20212025年)，我们对企业会计信息化工作规范(财会(2013)20号)进行修订，形成了会计信息化工作规范，现予印发，请遵照执行。附件：会计信息化工作规范财政部MinistryofFinanceJu1.y26,20242024年7月26日附件Annex会计信息化工作规范WorkRu1.esfortheDeve1.opmentofAccountingInformationSystems第一章总则笫一条为了规范数字经济环境下的会计工作，推动会计信息化健康发展，提高会计信息质量，发挥会计数据作用，根据中华人民共和国会计法等法律、行政法规和规章，制定本规范。ChapterIGenera1.ProvisionsArtic1.e1TheseRu1.esaredeve1.opedinaccordancewiththeAccounting1.awofthePeop1.e'sRepub1.icofChinaandotherapp1.icab1.e1.aws,administrativeregu1.ations,andru1.esforthepurposesofregu1.atingtheaccountingworkinthedigita1.economyenvironment,promotingthesounddeve1.opmentofaccountinginformationsystems,improvingthequa1.ityofaccountinginformation,andmaximizingthero1.eofaccountingdata.第二条国家机关、社会团体、公司、企业、事业单位和其他组织（以下统称单位）开展会计信息化工作，适用本规范。Artic1.e2TheseRu1.essha1.1.app1.ytoa1.1.stateorgans,socia1.groups,companies,enterprises,pub1.icinstitutions,andotherorganizations(hereinafterco1.1.ective1.yreferredtoas"entities")thatdeve1.opaccountinginformationsystems.第三条本规范所称会计信息化，是指单位利用现代信息技术手段和数字基础设施开展会计核算，以及利用现代信息技术手段和数字基础设施将会计核算与其他经营管理活动有机结合的过程。Artic1.e3ForthepurposesoftheseRu1.es,accountinginformationsystems"meanstheprocessinwhichanentityusesmodeminformationtechno1.ogiesanddigita1.infrastructuretoconductaccountingandusesmoderninformationtechno1.ogiesanddigita1.infrastructuretoorganica1.1.yintegrateaccountingwithotheroperationmanagementactivities.本规范所称会计软件，是指单位使用的专门用于会计核算、财务管理的应用软件或者其功能模块。会计软件具有以下基本功能：ForthepurposesoftheseRu1.es,"accountingsoftware"meansapp1.icationsoftwareoritsfunctiona1.modu1.esusedbyanentityspecia1.1.yforaccountingandfinancia1.management.Accountingsoftwaresha1.1.havethefo1.1.owingbasicfunctions:（一）为会计核算、财务管理直接采集数据；(1) Direct1.yco1.1.ectingdataforaccountingandfinancia1.management.（二）生成会计凭证、账簿、报表等会计资料：(2) Generatingaccountingvouchers,accountbooks,accountingstatements,andotheraccountingmateria1.s.（三）对会计资料进行存储、转换、输出、分析、利用O本规范所称会计软件服务，是指会计软件服务商提供的通用会计软件开发、个性化需求开发、软件系统部署与维护、云服务功能使用订阅、用户使用培训及相关的数据分析等服务。(3) Storing,converting,outputting,ana1.yzing,anduti1.izingaccountingmateria1.s.ForthepurposesoftheseRu1.es,"accountingsoftwareservices"meansservicesprovidedbyaccountingsoftwareserviceproviders,suchasgenera1.accountingsoftwaredeve1.opment,persona1.izeddemanddeve1.opment,softwaresystemdep1.oymentandmaintenance,subscriptionfortheuseofc1.oudsen/icefunctions,usertraining,andre1.ateddataana1.ysis.本规范所称会计信息系统，是指会计软件及其软硬件运行环境。ForthepurposesoftheseRu1.es,accountinginformationsystem"meansaccountingsoftwareanditssoftwareandhardwareoperatingenvironment.本规范所称电子会计凭证，是指以电子形式生成、传输并存储的各类会计凭证，包括电子原始凭证、电子记账凭证。电子原始凭证可由单位内部生成，也可从外部接收。ForthepurposesoftheseRu1.es,"e1.ectronicaccountingvouchers"meansvariousaccountingvouchersgenerated,transmitted,andstoredine1.ectronicform,inc1