财政部等九部门联合印发《关于推广应用电子凭证会计数据标准的通知》财会〔2025〕9号及答记者问

Core Viewpoint - The promotion and application of electronic voucher accounting data standards aim to address challenges in receiving, reimbursing, and archiving electronic vouchers, thereby enhancing the efficiency and reliability of accounting processes in the digital economy [2][15][16]. Group 1: Significance of Promoting Electronic Voucher Accounting Data Standards - The electronic voucher accounting data standard provides a unified technical specification and structured data standard for the processing of electronic vouchers, facilitating their direct use in all stages of receiving, reimbursing, accounting, and archiving [2][16]. - This initiative supports the digital transformation of accounting functions, reduces the need for paper documentation, lowers transaction and storage costs, and contributes to green and low-carbon development by decreasing carbon emissions [2][16]. - It enhances the authenticity and reliability of accounting information, enabling efficient supervision of economic activities and preventing financial fraud [2][16]. Group 2: Work Principles and Goals - The implementation follows the principles of "adapting to local conditions and classified policies," aiming to widely apply the electronic voucher accounting data standard across the country [3][4]. - Units that have participated in pilot programs are encouraged to enhance their capabilities in issuing electronic vouchers and to expand the coverage of full-process handling [3][4]. Group 3: Work Content and Requirements - The electronic voucher accounting data standard currently supports various formats, including XML and XBRL, for different types of electronic vouchers, and the Ministry of Finance will continue to develop and refine the application guidelines [5][6]. - Units are required to ensure that their accounting software is upgraded within three years to meet the standards for electronic voucher processing [4][5]. Group 4: Organizational Support - The Ministry of Finance will establish a maintenance team to optimize the tools and functions related to the electronic voucher accounting data standard, ensuring its effective promotion and application [11][12]. - There will be a focus on policy coordination among relevant departments to address issues arising from the promotion of electronic voucher standards [12][19]. Group 5: Training and Awareness - Regions and departments are encouraged to enhance policy promotion and training to improve understanding and capabilities related to the electronic voucher accounting data standard [13][19]. - Accounting software service providers are expected to assist users in mastering the processes and operations related to electronic voucher handling [13][19].