| Notice by the Ministry of Finance of Issuing the Work Rules for Enterprises' Accounting Informatization | | 财政部关于印发《企业会计信息化工作规范》的通知 |
| (No. 20 [2013] of the Ministry of Finance) | | （财会[2013]20号） |
| The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; the Financial Bureau of Xinjiang Production and Construction Corps; and relevant enterprises: | | 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务局，有关企业： |
| For the purpose of promoting enterprises' accounting informatization, saving social resources, improving the quality of accounting software and relevant services, and regulating the accounting work in the informatization environment, the Ministry of Finance has developed the Work Rules for Enterprises' Accounting Informatization (hereinafter referred to as the “Work Rules”), which are hereby issued to you for your compliance and implementation. | | 为推动企业会计信息化，节约社会资源，提高会计软件和相关服务质量，规范信息化环境下的会计工作，我部制定了《企业会计信息化工作规范》（以下简称工作规范）。现予印发，请遵照执行。 |
| Where any accounting software put into use before the Work Rules come into force fails to satisfy the requirements of the Work Rules, it shall be upgraded and improved within three years from the date when the Work Rules come into force, until the relevant requirements are satisfied. | | 工作规范施行前已经投入使用的会计软件不符合工作规范要求的，应当自工作规范施行之日起3年内进行升级完善，达到要求。 |
| Annex: Work Rules for Enterprises' Accounting Informatization | | 附件：企业会计信息化工作规范 |
| Ministry of Finance | | 财政部 |
| December 6, 2013 | | 2013年12月6日 |
| Annex | | 附件 |
| Work Rules for Enterprises' Accounting Informatization | | 企业会计信息化工作规范 |
| Chapter I General Provisions | | 第一章 总 则 |
| Article 1 For the purposes of promoting enterprises' accounting informatization, saving social resources, improving the quality of accounting software and relevant services, and regulating the accounting work in the informatization environment, these Rules are developed in accordance with the Accounting Law of the People's Republic of China and the Guiding Opinions of the Ministry of Finance on Comprehensively Promoting the Accounting Informatization Work in China (No. 6 [2009], Ministry of Finance). | | 第一条 为推动企业会计信息化，节约社会资源，提高会计软件和相关服务质量，规范信息化环境下的会计工作，根据《中华人民共和国会计法》、《财政部关于全面推进我国会计信息化工作的指导意见》（财会〔2009〕6 号），制定本规范。 |
| Article 2 For the purposes of these Rules, “accounting informatization” means the process during which enterprises conduct accounting calculation by using modern information technological means such as computers and network communication, and integrate accounting calculation with other business management activities in an organic manner by the aforesaid technological means. | | 第二条 本规范所称会计信息化，是指企业利用计算机、网络通信等现代信息技术手段开展会计核算，以及利用上述技术手段将会计核算与其他经营管理活动有机结合的过程。 |
| For the purposes of these Rules, “accounting software” means computer software, software systems or their functional modules used by enterprises specifically for accounting calculation and financial management. Accounting software has the following functions: | | 本规范所称会计软件，是指企业使用的，专门用于会计核算、财务管理的计算机软件、软件系统或者其功能模块。会计软件具有以下功能： |
| (1) Directly collecting data for accounting calculation and financial management. | | （一）为会计核算、财务管理直接采集数据； |
| (2) Generating such accounting materials as accounting vouchers, account books and statements. | | （二）生成会计凭证、账簿、报表等会计资料； |
| (3) Converting, outputting, analyzing and utilizing accounting materials. | | （三）对会计资料进行转换、输出、分析、利用。 |
| For the purposes of these Rules, “accounting information system” means the collection of accounting software and the software and hardware environment on which its operation depends. | | 本规范所称会计信息系统，是指由会计软件及其运行所依赖的软硬件环境组成的集合体。 |
| Article 3 These Rules shall apply to the accounting informatization work conducted by enterprises (including bookkeeping agencies, here and below) and the provision of accounting software and relevant services by software suppliers (including the relevant consulting service providers, here and below). | | 第三条 企业（含代理记账机构，下同）开展会计信息化工作，软件供应商（含相关咨询服务机构，下同）提供会计软件和相关服务，适用本规范。 |
| Article 4 The Ministry of Finance shall take charge of the accounting informatization work nationwide. Its major functions include: | | 第四条 财政部主管全国企业会计信息化工作，主要职责包括： |
| (1) Drafting policies for the development of enterprises' accounting informatization. | | （一）拟订企业会计信息化发展政策； |
| (2) Drafting and developing the technical standards for enterprises' accounting informatization. | | （二）起草、制定企业会计信息化技术标准； |
| (3) Directing and supervising enterprises' accounting informatization work. | | （三）指导和监督企业开展会计信息化工作； |
| (4) Regulating accounting software functions. | | （四）规范会计软件功能。 |
| Article 5 Finance departments of local people's governments at or above the county level shall be responsible for administering the accounting informatization work of enterprises in their regions, and direct and oversee the accounting informatization work of enterprises in their regions. | | 第五条 县级以上地方人民政府财政部门管理本地区企业会计信息化工作，指导和监督本地区企业开展会计信息化工作。 |
| Chapter II Accounting Software and Services | | 第二章 会计软件和服务 |
| Article 6 Accounting software shall guarantee that enterprises conduct accounting calculation according to the uniform accounting standards and rules of the state, and may not have any functional design violating the uniform accounting standards and rules of the state. | | 第六条 会计软件应当保障企业按照国家统一会计准则制度开展会计核算，不得有违背国家统一会计准则制度的功能设计。 |
| Article 7 The interface of accounting software shall be in Chinese, provide support for Chinese language processing, and the corresponding interface in a foreign or minority language and the relevant processing support may be provided at the same time. | | 第七条 会计软件的界面应当使用中文并且提供对中文处理的支持，可以同时提供外国或者少数民族文字界面对照和处理支持。 |
| Article 8 Accounting software shall provide accounting item classification and coding functions in compliance with the uniform accounting standards and rules of the state. | | 第八条 会计软件应当提供符合国家统一会计准则制度的会计科目分类和编码功能。 |
| Article 9 Accounting software shall provide the function of displaying and printing accounting vouchers, account books and statements in compliance with the uniform accounting standards and rules of the state. | | 第九条 会计软件应当提供符合国家统一会计准则制度的会计凭证、账簿和报表的显示和打印功能。 |
| Article 10 Accounting software shall provide irreversible bookkeeping function, ensure continuous numbering of the same types of charged vouchers, shall not provide the functions of deleting and inserting charged vouchers, and shall not provide the function of amending the date, amount, items and operator of charged vouchers. | | 第十条 会计软件应当提供不可逆的记账功能，确保对同类已记账凭证的连续编号，不得提供对已记账凭证的删除和插入功能，不得提供对已记账凭证日期、金额、科目和操作人的修改功能。 |
| Article 11 Software suppliers are encouraged to integrate the extensible business reporting language (XBRL) function into the accounting software so as to facilitate enterprises' generation of XBRL financial reports in compliance with the uniform standards of the state. | | 第十一条 鼓励软件供应商在会计软件中集成可扩展商业报告语言（XBRL）功能，便于企业生成符合国家统一标准的XBRL财务报告。 |
| Article 12 Accounting software shall have data interfaces in compliance with the uniform standards of the state so as to meet the needs of external accounting supervision. | | 第十二条 会计软件应当具有符合国家统一标准的数据接口，满足外部会计监督需要。 |
| Article 13 Accounting software shall have the function of archiving accounting materials, provide the interfaces for exporting accounting archives, and satisfy the requirements of the state for archiving electronic documents and managing electronic archives in such aspects as the storage format of accounting archives, metadata collection, and authenticity and completeness guarantee. | | 第十三条 会计软件应当具有会计资料归档功能，提供导出会计档案的接口，在会计档案存储格式、元数据采集、真实性与完整性保障方面，符合国家有关电子文件归档与电子档案管理的要求。 |
| Article 14 Accounting software shall record and generate user operation logs, ensure the safety and completeness of logs, provide the function of consulting logs based on operators, operation time and operation content, and output logs in a simple and understandable form. | | 第十四条 会计软件应当记录生成用户操作日志，确保日志的安全、完整，提供按操作人员、操作时间和操作内容查询日志的功能，并能以简单易懂的形式输出。 |
| Article 15 Suppliers that provide accounting software by such means as remote access and cloud computing shall ensure the safety and completeness of clients' accounting materials technically. If the client's accounting materials are divulged or destroyed due to reasons attributable to the supplier, the client may require the supplier to assume the liability for compensation. | | 第十五条 以远程访问、云计算等方式提供会计软件的供应商，应当在技术上保证客户会计资料的安全、完整。对于因供应商原因造成客户会计资料泄露、毁损的，客户可以要求供应商承担赔偿责任。 |
| Article 16 The electronic accounting materials generated by the client using accounting software by such means as remote access and cloud computing shall be owned by the client. | | 第十六条 客户以远程访问、云计算等方式使用会计软件生成的电子会计资料归客户所有。 |
| Software suppliers shall provide data interfaces in compliance with the uniform standards of the state for clients to export electronic accounting materials, and shall not reject the clients' requests for exporting electronic accounting materials for any reason. | | 软件供应商应当提供符合国家统一标准的数据接口供客户导出电子会计资料，不得以任何理由拒绝客户导出电子会计资料的请求。 |
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