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How To Keep Accounting Files

2010/12/20 17:10:00 58

Custody Of Accounting Files

To keep good accounting files, first of all

strict

Implementation of security and confidentiality system.


Safety means that the accounting files are intact, so that they are not lost, not damaged, and not eaten by worms.

security

system

It includes the system of accounting archives preservation, protection responsibility system, inspection and supervision.


Confidentiality means that the information of accounting files can not exceed the scope specified.

The confidentiality system includes the scope and object of accepting the information of accounting archives, the procedures and methods of keeping secret in the use of accounting archives, and the duty of confidentiality in all links.


Second, we must strictly enforce the inspection and safekeeping system.

A special person is responsible for keeping the accounting files.

Of

Company

Personnel should check the preservation of accounting archives periodically and irregularly.

After the completion of the unit merger and the completion of the construction project, the accounting archives should be pferred to all the units designated by the higher authorities with all the files of the units.

The provincial or above authorities should preserve the permanently preserved accounting archives in their own units for 20 years, and the provinces and municipalities below the county level and below the county authorities shall keep the permanently preserved accounting records in their units for 20 years, and hand over the files to the relevant archives together with the files of the files (three copies) and the relevant retrieval tools and reference materials.

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