According to the news on the website of the Ministry of Finance on January 5, the Ministry of Finance recently issued the development plan for accounting informatization (2021-2025) (hereinafter referred to as the plan). According to the plan, accelerate the establishment of accounting data standard system and promote the construction of accounting data governance capacity. Overall planning, formulation and implementation of accounting data standards covering the input, processing and output of accounting information system, so as to lay the foundation for accounting digital transformation.
The plan specifies that accounting informatization work norms and software function norms shall be formulated to further improve the supporting system and mechanism. We will further promote the integration of unit industry and finance and the expansion of accounting functions, and accelerate the digital transformation of unit accounting work. Strengthen the construction of systems such as digitization of correspondence and anti-counterfeiting of Certified Public Accountants’ audit reports, and actively promote the digital transformation of audit work. Optimize and integrate various accounting management service platforms and effectively promote the digital transformation of accounting management. Accelerate the circulation and utilization of accounting data elements, and effectively give play to the role of accounting information in service resource allocation and macroeconomic management. Explore the establishment of sharing platform and coordination mechanism to promote the exchange and sharing of accounting supervision information.
The plan also defines the development indicators of accounting informatization during the 14th Five Year Plan period, that is, the original voucher types applying electronic voucher accounting data standards account for 50% of all original voucher types, and the number of units applying electronic voucher accounting data standards accounts for 50% of the number of non manual accounting units, The number of digital bank letters accounts for 60% of all bank letters, and the number of audit reports included in the audit report anti-counterfeiting system accounts for 100% of all audit reports.
(China Securities Journal · China Securities Network)
