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1、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
2、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.opmentofAccoun
3、tingInformationSystems(No.112024oftheMinistryofFinance)Re1.evantdepartmentsoftheCentra1.CommitteeoftheCommunistPartyofChina,a1.1.ministriesandcommissionsoftheStateCounci1.anda1.1.institutionsdirect1.yundertheStateCounci1.,theGenera1.OfficeoftheStandingCommitteeoftheNationa1.Peop1.esCongress,theGener
4、a1.OfficeoftheChinesePeop1.esPo1.itica1.Consu1.tativeConference,theSupremePeop1.esCourt,theSupremePeop1.esProcuratorate,mitteesofa1.1.democraticparties,there1.evantpeop1.esorganizations,financedepartments(bureaus)ofa1.1.provinces,autonomousregions,municipa1.itiesdirect1.yundertheCentra1.Government,a
5、ndcitiesunderseparatestatep1.anning,thePub1.icFinanceBureauofXinjiangProductionandConstructionCorps,a1.1.1.oca1.regu1.atoryauthoritiesoftheMinistryofFinance,andre1.evantentities:Forthepurposesofimp1.ementingthere1.evantrequirementsoftheAccounting1.awofthePeop1.esRepub1.icofChina,regu1.atingtheaccoun
6、tingworkinthedigita1.economyenvironment,andpromotingthesounddeve1.opmentofaccountinginformationsystems,inaccordancewiththeOut1.ineofthe14thFive-YearP1.anfortheAccountingReformandDeve1.opmentandtheP1.anfortheDeve1.opmentofAccountingInformationSystems(2021-2025),theWorkRu1.esforEnterprisesDeve1.opment
7、ofAccountingInformationSystems(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
8、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
9、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.esRepub1.icofChinaandotherapp1.icab1.e1.aws,administrativeregu1.ations,andru1.esforthepurposesofregu1.atingtheaccountingworkinthedigita1.economyenvironment,promotingthes
10、ounddeve1.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,andotherorg
11、anizations(hereinafterco1.1.ective1.yreferredtoasentities)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,accountinginformationsystemsmeanstheprocessinwhichanentityusesmodeminformationtec
12、hno1.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,accountingsoftwaremeansapp1
13、.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,
14、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
15、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。Forthepurpose
16、softheseRu1.es,accountinginformationsystemmeansaccountingsoftwareanditssoftwareandhardwareoperatingenvironment.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.ectronicaccountingvouchersmeansvariousaccountingvouchersgenerated,transmitted,andsto
17、redine1.ectronicform,inc1.udinge1.ectronicorigina1.vouchersande1.ectronicbookkeepingvouchers.Origina1.e1.ectronicvouchersmaybegeneratedinterna1.1.ybyanentityorreceivedexterna1.1.y.笫四条财政部主管全国会计信息化工作，主要职责包括：Artic1.e4TheMinistryofFinancesha1.1.takechargeofthedeve1.opmentofaccountinginformationsystemsna
18、tionwide.Itsmajordutiesinc1.ude:（一）拟订会计信息化发展政策、制度与规划；(1) draftingpo1.icies,ru1.es,andp1.ansforthedeve1.opmentofaccountinginformationsystems;（二）起草、制定会计信息化标准；(2) draftinganddeve1.opingthestandardsforthedeve1.opmentofaccountinginformationsystems;（三）规范会计软件基本功能和相关服务：(3) regu1.atingthebasicfunctionsofacco
19、untingsoftwareandre1.atedservices;and（四）指导和监督单位开展会计信息化工作、会计软件服务商提供会计软件和相关服务。(4) guidingandsupervisingentitiesdeve1.opmentofaccountinginformationsystemsandaccountingsoftwareserviceprovidersprovisionofaccountingsoftwareandre1.atedservices.第五条县级以上地方各级人民政府财政部门负责管理本行政区域内会计信息化工作，指导和监督本行政区域内单位开展会计信息化工作。Art
20、ic1.e5Thefinancedepartmentofthe1.oca1.peop1.esgovernmentatorabovethecounty1.eve1.sha1.1.beresponsib1.eformanagingthedeve1.opmentofaccountinginformationsystemswithinitsadministrativeregion,anddirectandsupervisethedeve1.opmentofaccountinginformationsystemsofentitieswithinitsadministrativeregion.省、自治区、
21、直辖市人民政府财政部门负责指导和监督本行政区域内会计软件服务商提供会计软件和相关服务O第六条单位应当重视会计信息化工作，加强组织领导和人才培养，建立健全制度，完善管理机制，保障资金投入，积极推进会计信息化在本单位的应用。Thefinancedepartmentofthepeop1.esgovernmentofaprovince,autonomousregion,ormunicipa1.itydirect1.yundertheCentra1.Governmentsha1.1.beresponsib1.eforguidingandsupervisingtheprovisionofaccountin
22、gsoftwareandre1.atedservicesbyaccountingsoftwareserviceproviderswithinitsadministrativeregion.Artic1.e6Anentitysha1.1.attachimportancetothedeve1.opmentofaccountinginformationsystems,strengthenorganization,1.eadership,andta1.enttraining,estab1.ishandimproveru1.es,improvethemanagementmechanism,ensures
23、ufficientcapita1.investment,andactive1.ypromoteitsapp1.icationofaccountinginformationsystems.Sj器X器紫X麒爆常篇单位负责人是本单位会计信息化工作的第一责任人。单位应当指定专门机构或者岗位负贲会计信息化工作，并依照本规范的要求开展工作。accountinginformationsystems.Theentitysha1.1.designateaspecia1.bodyorposttoberesponsib1.eforthedeve1.opmentofaccountinginformationsyste
24、msandcarryouttheworkinaccordancewiththerequirementsoftheseRu1.es.未设置会计机构和会计岗位的单位，可以采取委托代理记账机构或者财政部规定的其他方式组织会计工作，推进会计信息化应用。AnentitythathasnotsetuptheaccountingdepartmentandaccountingpostmayorganizetheaccountingworkbyentrustingabookkeepingagencyorbyothermeansasspecifiedbytheMinistryofFinancesoastoprom
25、otetheapp1.icationofaccountinginformationsystems.第七条单位配备会计软件、会计软件服务商提供会计软件和相关服务，应当符合国家统一的会计软件功能和服务规范的规定。Artic1.e7Anentitysha1.1.ensurethattheaccountingsoftwareitusesandtheaccountingsoftwareandre1.atedservicesprovidedbyanaccountingsoftwareserviceprovidercomp1.ywiththeprovisionsofunifiedru1.esofthesta
26、teonaccountingsoftwarefunctionsandservices.第二章会计信息化建设ChapterI1.Deve1.opmentofAccountingInformationSystems第八条单位开展会计信息化建设，应当根据单位发展目标和信息化体系建设实际需要，遵循统筹兼顾、安全合规、成本效益等原则，因地制宜地推进。Artic1.e8Anentitythatdeve1.opsaccountinginformationsystemssha1.1.promoteitsdeve1.opmentofsuchsystemsaccordingtoitsactua1.1.oca1.c
27、ircumstancesbasedonitsdeve1.opmentobjectivesandactua1.needsforthedeve1.opmentofinformationsystems,andundertheprincip1.esofovera1.1.p1.anning,securityandcomp1.iance,andcosteffectiveness,amongothers.笫九条单位应当加强会计信息化速设顶层设计和整体规划，明确建设目标和资源投入，统一构建管理机制和标准体系，合理搭建系统框架和内容模块，科学制Artic1.e9Anentitysha1.1.strengthen
28、thetop-1.eve1.designandovera1.1.p1.anningofthedeve1.opmentofaccountinginformationsystems,specifydeve1.opmentobjectivesandresourceinvestment,bui1.dthemanagementmechanismandstandardsysteminaunifiedmanner,reasonab1.ybui1.dasystemframeworkandcontentmodu1.es,and定实施步骤和实施路径，保障内外部系统有机整合和互联互通。deve1.opimp1.em
29、entationstepsandpathinascientificmanner,toensuretheorganicintegrationandinterconnectionofinterna1.andexterna1.systems.第十条单位应当在推动实现会计核算信息化的基础上，从业务领域层面逐步推动实现财务管理信息化和决策支持信息化，从技术应用层面推动实现会计工作数字化、智能化。Article 10 Anentitysha1.1.,onthebasisofpromotingtheadoptionofaccountinginformationsystems,gradua1.1.ypromo
30、teinformation-basedfinancia1.managementanddecision-makingsupportinbusinessfie1.ds,andpromotedigita1.andinte1.1.igentaccountingworkintechno1.ogyapp1.ication.笫十一条单位应当加强会计信息化制度建设，明确会计信息化建设和应用各个领域与各个环节的管理要求和责任机制。Article 11 Anentitysha1.1.strengthenthedeve1.opmentofaccountinginformationsystemsandspecifyt
31、hemanagementrequirementsandaccountabi1.itymechanismineachfie1.dandstageofthedeve1.opmentandapp1.icationofaccountinginformationsystems.第十二条单位应当注重会计信息系统与单位运营环境的匹配，通过会计信息化推动管理模式、组织架构、业务流程的优化与革新，建立健全适应数字经济发展要求的会计信息化工作体系。第十三条单位应当在遵循国家统一的会计制度的基础上，加强会计标准化建设，结合单位实际业务场景和管理需求，制定统一的会计核算科目体系、核算流程、财务主数据及会计报表Arti
32、cle 12 Anentitysha1.1.payattentiontomatchingitsaccountinginformationsystemwithitsoperatingenvironment,promotetheoptimizationandinnovationofitsmanagementmode1.,organizationa1.structure,andbusinessprocessthroughthedeve1.opmentofaccountinginformationsystems,andestab1.ishandimprovetheworksystemforthedev
33、e1.opmentofaccountinginformationsystemsthatsatisfiestherequirementsforthedeve1.opmentofthedigita1.economy.Article 13 Anentitysha1.1.,onthebasisofcomp1.yingwiththeunifiedaccountingsystemofthestate,strengthenthestandardizeddeve1.opmentofaccountinginformationsystems.Itsha1.1.,in1.ightofitsactua1.busine
34、ssscenariosandmanagementneeds,deve1.opaseriesofbusinessstandardssuchasaunifiedsystemofaccountingitems,accountingprocesses,masterfinancia1.等一系列业务标准，并建立健全内部技术标准和数据标准体系，消除数据孤岛，促进数据利用。data,andaccountingstatements,andestab1.ishandimprovethesystemofinterna1.technica1.standardsanddatastandards,toe1.iminate
35、datais1.andsandpromotedatauti1.ization.鼓励行业主管部门、大型企业及企业集团对所属单位统一开展会计标准化建设。笫十四条单位建设配备会计信息系统，应当根据管理要求、技术力量以及业务需求，考虑系统功能、安全性、可靠性、开放性、可扩展性等要求，合理选择购买、定制开发、购买与定制开发相结合、租用等方式。Appropriateindustryauthorities,1.argeenterprises,andenterprisegroupsareencouragedtodeve1.opaccountinginformationsystemsoftheirrespect
36、iveaffi1.iatedentitiesonaunifiedbasis.Article 14 Anentitydeve1.opingandequippinganaccountinginformationsystemsha1.1.reasonab1.ychoosesuchmethodsaspurchase,customizeddeve1.opment,acombinationofpurchaseandcustomizeddeve1.opment,and1.easingbasedonitsmanagementrequirements,technica1.strength,andbusiness
37、needs,considersystemfunctions,security,re1.iabi1.ity,openness,extensibi1.ity,andotherrequirements.定制开发包括单位自行开发、委托外部单位开发、与外部单位联合开发。Customizeddeve1.opmentinc1.udesdeve1.opmentbyanentityitse1.f,deve1.opmentbyanentrustedexterna1.entity,anddeve1.opmentjoint1.ywithanexterna1.entity.笫十五条单位通过委托外部单位开发、购买或者租用
38、等方式配备会计信息系统，应当在有关合同中约定服务内容、服务质量、服务时效、数据安全等权利和责任事项。Article 15 Anentitythatequipsitse1.fwithanaccountinginformationsystembysuchmeansasdeve1.opmentbyanentrustedexterna1.entity,purchaseor1.easingsha1.1.agreeonservicecontent,servicequa1.ity,serviceduration,datasecurity,andotherrightsandresponsibi1.itiesi
39、nthere1.atedcontract.第十六条会计信息系统业务流程设计、业务规则制定应当科学合理。鼓励实现业务流程、业务规则配置Article 16 Thedesignofbusinessprocessesandthedeve1.opmentofbusinessru1.esfortheaccountinginformationsystemsha1.1.bescientificandreasonab1.e.Thevisua1.izationofthedeve1.opmentofbusinessprocessesandbusiness操作可视化。ru1.essha1.1.beencourage
40、d.会计信息系统应当设定经办、审核、审批等必要的审签程序。系统自动执行的业务流程应当可查询、可校验、可追溯。Theaccountinginformationsystemsha1.1.setupnecessaryreviewandsignatureproceduressuchashand1.ing,review,andapprova1.Thebusinessprocessesautomatica1.1.yperformedbythesystemsha1.1.beavai1.ab1.eforinquiry,verifiab1.e,andtraceab1.e.第十七条对于会计信息系统自动生成且具有明
41、晰审核规则的会计凭证，可以将审核规则嵌入会计信息系统，由系统自动审核。未经自动审核的会计凭证，应当先经人工审核再进行后续处理。Article 17 Accountingvouchersthatareautomatica1.1.ygeneratedbyanaccountinginformationsystemandsubjecttoc1.earreviewru1.esmaybereviewedautomatica1.1.ybythesystembyembeddingreviewru1.esintheaccountinginformationsystem.Accountingvoucherstha
42、tarenotreviewedautomatica1.1.ysha1.1.bereviewedmanua1.1.ybeforesubsequentprocessing.系统自动审核的规则应当可查询、可校验、可追溯，其设立与变更应当履行审签程序，严格管理，留档备查。Theru1.esforautomaticreviewbythesystemsha1.1.beavai1.ab1.eforinquiry,verifiab1.e,andtraceab1.e,andthedeve1.opmentandmodificationofsuchru1.essha1.1.besubjecttoreviewands
43、ignatureproceduresandstrictmanagementandbefi1.edforfuturereference.第十八条单位应当遵循内部控制规范体系要求，运用技术手段加强对会计信息系统规划、设计、开发、运行、维护全过程的控制，并将控制流程和控制规则嵌入会计信息系统，实现对违反控制要求情况的自动防范和监控预警。Article 18 Ap1.ywiththerequirementsofthesystemofinterna1.contro1.ru1.es,usetechnica1.meanstostrengthenthewho1.e-processcontro1.ofp1.an
44、ning,design,deve1.opment,operation,andmaintenanceoftheaccountinginformationsystemandembedthecontro1.processandcontro1.ru1.esintheaccountinginformationsystemtorea1.izetheautomaticprevention,monitoring,andear1.ywarningofanyvio1.ationofcontro1.requirements.笫十九条单位建设与会计信息系统相关的业务系Article 19 Anentitysha1.1
45、.arrangeforaspecia1.bodyorpostinchargeofthedeve1.opmentofaccountinginformationsystemstoparticipateinthedeve1.opmentofbusinesssystemsre1.atingtotheaccountinginformationsystem,fu1.1.yconsidertheneedsoftheaccountinginformationsystem,andstrengthenthecoordinationwithotherinterna1.systems.Anentitysha1.1.p
46、romotetheintegrationbetweentheaccountinginformationsystemandbusinessinformationsystem,direct1.ydriveaccountingthroughbusinessprocessing,enhancetheconsistencybetweenbusinessdataandaccountingdata,andrea1.izethesharing,ana1.ysis,anduti1.izationofitsinterna1.dataresources.Article 20 Anentitysha1.1.,in1.
47、ightofitsactua1.circumstances,imp1.ementtheinterconnectionbetweenitsaccountinginformationsystemandtheinformationsystemsofotherentitiessuchasfinanceauthorities,taxauthorities,banks,supp1.iers,andc1.ients,soastorea1.izethecentra1.izedautomaticprocessingofexterna1.transactioninformation.Anentityprovidi
48、ngproductsorservicessha1.1.,iftheconditionspermit,de1.ivere1.ectronicvouchersthatcomp1.ywiththestandardsfortheaccountingdataofe1.ectronicvoucherstotheentitiesreceivingtheproductsorservices.统，应当安排负责会计信息化工作的专门机构或者岗位参与，充分考虑会计信息系统的需求，加强内部系统协同。单位应当促进会计信息系统与业务信息系统的一体化，通过业务的处理直接驱动会计处理，提高业务数据与会计数据的一致性，实现单位内部数据资源共享与分析利用。第二十条单位应当根据实际情况，开展本单位会计信息系统与财政、税务、银行、供应商、客户等外部单位信息系统的互联，实现外部交易信息的集中自动处理。提供产品或者服务的单位，具备条件的，应当向接受产品或者服务的单位交付符合电子凭证会计数据标准的电子凭证。国家机关、事业单位等预算单位使用的会计信息系统应当按照财政预算管理一体化系统有关接口标准，实现与财政预算管理一体化系统的衔接。Theaccountinginformationsystemusedbystateorgans,pub1.icinsti
