上海纽约大学教育发展基金会会计档案管理制度

上海纽约大学教育发展基金会会计档案管理制度
NYU Shanghai Education Development Foundation Procedure for Accounting Archives Management
 

目的/Purpose of Procedure
本制度旨在确保上海纽约大学教育发展基金会（以下简称“基金会”）的会计档案管理符合中华人民共和国的有关法律法规，包括但不限于《中华人民共和国会计法》、《中华人民共和国档案法》、《会计档案管理办法》。
The purpose of this procedure is to ensure that the accounting archives management of NYU Shanghai Education Development Foundation (the “Foundation”) is compliant with the relevant laws and regulations of the People’s Republic of China (PRC), including, but not limited to, the PRC Accounting Law, PRC Archive Management Law, and Procedure on Accounting Archives Management.

适用范围/Scope of Procedure
本制度适用于本基金会会计档案的归集、保管、使用、鉴定销毁。本制度所称的会计档案，指在进行会计核算等过程中接收或形成的，记录和反映基金会经济业务事项的，具有保存价值的文字、图表等各种形式的会计资料，包括通过计算机等电子设备形成、传输和存储的电子会计档案，包括但不限于以下资料：
This procedure applies to the collection, custody, uses, verification and destruction of accounting records of the Foundation. As mentioned in this Procedure, accounting archives refer to the texts, graphs and all kinds of financial accounting materials collected and formed in the accounting processes to record and reflect the Foundation’s business transactions of retention values, and
such materials including but not limited to the following:
• 会计凭证，包括原始凭证、记账凭证;
Accounting Vouchers, including original vouchers and bookkeeping voucher;
• 会计账簿，包括总账、明细账、日记账、固定资产卡片及其他辅助性账簿;
Accounting books, including General Ledger, Subsidiary Ledger, Day Book, Fixed Assets Card, and other Auxiliary Books;
• 财务报告，包括月度、年度财务报告;
Financial Reports, including monthly report and annual report;
• 其他会计资料，包括银行存款余额调节表、银行对账单、纳税申报表、会计档案保管清册、会计档案销毁清册、会计档案鉴定意见书及其他具有保存价值的会计资料。
Other accounting materials, including Bank Reconciliation Form, Bank Statement, Tax Filing Form, Accounting Archives Custody Record, Accounting Archives Destruction Record, Accounting Archives Verification Report, and others with values of retention.
内部形成的属于归档范围的电子会计资料可仅以电子形式保存，形成电子会计档案。从外部接收的电子会计资料附有符合《中华人民共和国电子签名法》规定的电子签名的，可仅以电子形式归档保存，形成电子会计档案。
Internally generated electronic data and materials within the scope of accounting archives are allowed to save in electronic type to form electronic accounting records. Externally collected accounting materials, attached with electronic signature in accordance with Electronic Signature Law of the People's Republic of China, could be saved and archived in forms of electronic data.

实施程序/Procedure

I. Collection of Accounting Archives/会计档案的归集

基金会的会计人员按照归档范围和归档要求，负责定期将应当归档的会计资料整理立卷，编制会计档案保管清册。
The finance personnel shall organize accounting materials periodically in accordance with the above accounting archives scope and its requirement, and create an Accounting Archives Custody Record.

II. 会计档案的保管/Custody of Accounting Archives

当年形成的会计档案，在会计年度终了后，可由会计人员临时保管一年，再存放至档案室保管。因工作需要确需推迟存档的，应当经财务部同意。会计人员临时保管会计档案最长不超过三年。临时保管期间，会计档案的保管应当符合国家档案管理的有关规定，且出纳人员不得兼管会计档案。
Accounting records created within the year shall be under temporary custody of finance personnel before retention into Archive Room for another year, after the calendar year. Any delay due to work-related demand shall be approved by the Finance Department. Temporary custody by finance personnel shall not exceed more than 3 years. To be compliant with of the PRC Archive Management Law, a cashier cannot take role of accounting archives custodian during temporary custody.

会计人员在办理会计档案存档时，应按照国家档案管理的有关规定操作。
Finance personnel shall follow relevant regulation of the state law when conducting archiving.

纸质会计档案归档时应当保持原卷的封装。电子会计档案存档时应当将电子会计档案及其元数据一并存放，且文件格式应当符合国家档案管理的有关规定。特殊格式的电子会计档案应当与其读取平台一并存储。
Paper records shall remain their original sealing and packing during archiving. Electronic records shall be attached with their original data and in the file format which is compliant with relevant regulation of the state law. Electronic records of special file format shall be transited along with its data platform.

电子会计档案归档时，财务部负责人应当对电子会计档案的准确性、完整性、可用性、安全性进行检测。
The in-charge person of Finance Department shall check and test the accuracy, completeness, usefulness, and security of the electronic records during archiving.

会计档案的保管期限分为永久、定期两类。定期保管期限一般分为10年和30年。会计档案的保管期限，后的第一天算起。各类档案及其保管期限明细，详见本制度附件。
Custody term falls into 2 categories – permanent and fixed term. Fixed term include 10 years and 30 years. Custody term of accounting records starts from the 1st day following the end of Chinese Fiscal Year. Breakdown of Custody Term of Accounting Records is attached as the Appendix to this Procedure.

III. 会计档案的使用/Uses of Accounting Archives

会计档案一般不得对外借出。确因工作需要且根据国家有关规定必须借出的，应当获得财务部的批准。在进行会计档案查阅、复制、借出时履行登记手续，严禁篡改和损坏。
Generally, accounting records shall not be lent to outsiders. If accounting records has to be lent due to work-related demand and also in accordance with relevant statement regulations, approval from the Finance Department should be obtained. Records shall be taken on any inquiry, duplication or borrowing of accounting records. Manipulation or damage is strictly forbidden.
财务部应当妥善检查归还的会计档案，确保其安全完整。如逾期未归还，应当报告财务部负责人，并对借用人进行催还。借用人对其借用行为可能造成的一切后果承担法律责任。
The Finance Department shall double check to ensure the security and completeness of accounting records upon their return. Accounting records that have not been returned on time shall be reported to the in-charge person of Finance Department and a written request for the return of the accounting records shall be delivered to the borrower. Borrower is responsible for any legal consequences that may occur due to the borrowing.

IV. 会计档案的鉴定销毁/Verification and Destruction of Accounting Archives

财务部应当定期对已到保管期限的会计档案进行鉴定，并形成会计档案鉴定意见书。经鉴定，仍需继续保存的会计档案，应当重新划定保管期限；对保管期满，确无保存价值的会计档案，可以销毁。
Finance Department shall conduct verification of accounting archives prior to expiration of the custody term and create an Accounting Archives Verification Report. Custody term could be reset after verification on archives that still need archiving. Destruction is allowed on expired archives with no further value of archiving.

经鉴定可以销毁的会计档案，应当按照以下程序销毁:
The following sequences shall be followed on archive destruction after verification.
• 财务部编制会计档案销毁清册，列明拟销毁会计档案的名称、起止年度、档案编号、应保管期限、已保管期限和销毁时间等内容。
Finance Department shall create Accounting Archives Destruction Record and list the proposed destruction of archives with file names, start/end year, archive reference number, statutory custody term, actual custody term, date of destruction.
• 基金会秘书处、财务部、各经办人在会计档案销毁清册上签署意见。
The Foundation’s Secretariat, Finance Department, and handling personnel shall all sign off in the Accounting Archives Destruction Record.
• 财务部负责组织会计档案销毁工作，并与基金会秘书处共同派员监销。监销人在会计档案销毁前，应当按照会计档案销毁清册所列内容进行清点核对;在会计档案销毁后，应当在会计档案销毁清册上签名或盖章。
The Accounting Archives Destruction Project shall be initiated by Finance Department and be witnessed by the Foundation’s Secretariat. Witness shall count the listed items in the Accounting Archives Destruction Record prior to the destruction act, and confirm in Accounting Archives Destruction Record after the act.

电子会计档案的销毁还应当符合国家有关电子档案的规定，并由财务部、基金会秘书处和信息系统管理机构共同派员监销。
Destruction of electronic accounting archives shall also abide by relevant regulations on electronic archives, and be witnessed by personnel from Finance Department, the Foundation’s Secretariat, along with IT Department.

保管期满但未结清的债权债务会计凭证和涉及其他未了事项的会计凭证不得销毁，纸质会计档案应当单独抽出立卷，电子会计档案单独转存，保管到未了事项完结时为止。单独抽出立卷或转存的会计档案，应当在会计档案鉴定意见书、会计档案销毁清册和会计档案保管清册中列明。
Finance vouchers relating to expired but unsettled credit or liability or any other pending issues must not be destroyed. Such paper records should be selected and organized separately while electronic records saved separately, until pending issue is settled. Separately organized and saved accounting records should be remarked in Accounting Archives Verification Report, Accounting Archives Destruction Record, and Accounting Archives Custody Recor