论文部分内容阅读
一、财政税收电算化会计档案的内容与特点财政税收电算化会计档案主要包括存储在电脑硬盘中的会计数据以及其他磁性介质或光盘存储的会计数据和电脑打印出来的书面等形式的会计数据。会计数据则是指记账凭证、会计账簿、财务会计报告等数据。按照《财政税收会计档案管理办法》规定,采用电脑进行财政税收的单位,应当保存打印出的会计档案。具备采用磁带、磁盘、光盘、微缩胶片等磁性介质保存财政税收档案条件的,由国务院业务主管部门统一规定,并报财务部、国家档案局备案。
First, the fiscal tax accounting computerized accounting content and characteristics of fiscal taxation of computerized accounting files mainly include computer data stored in the hard disk of the accounting data and other magnetic media or CD-ROM storage of accounting data and computer print out the form of accounting data. Accounting data refers to accounting vouchers, accounting books, financial accounting reports and other data. In accordance with the “Fiscal and tax accounting records management approach” provides that the use of computers for fiscal revenue units, should save the printed accounting files. Possession of magnetic tax files on magnetic media such as magnetic tapes, magnetic disks, optical discs and microfiche shall be uniformly stipulated by the competent department of the State Council and submitted to the Ministry of Finance and the State Archives for the record.