隨著公司的業(yè)務(wù)發(fā)展變化，辦公地址往往也會(huì)頻繁變更，3年一小變，5年一大變幾乎是很多企業(yè)的常態(tài)。每次搬家，各類(lèi)檔案資料也必須一同轉(zhuǎn)運(yùn)。公司經(jīng)營(yíng)時(shí)間越長(zhǎng)，檔案資料越多，每次轉(zhuǎn)運(yùn)及日常保管都給企業(yè)帶來(lái)很大的困擾。這其中，會(huì)計(jì)檔案又顯得尤為突出。總有讀者咨詢(xún)，會(huì)計(jì)檔案需要保管多久？如果銷(xiāo)毀的話(huà)，需要履行哪些審批手續(xù)？一、各類(lèi)會(huì)計(jì)檔案保管期限按照2015年財(cái)政部和國(guó)家檔案局頒布的《會(huì)計(jì)檔案管理辦法》（中華人民共和國(guó)財(cái)政部 國(guó)家檔案局令第79號(hào)，以下簡(jiǎn)稱(chēng)“79號(hào)令”）的規(guī)定，企業(yè)的會(huì)計(jì)檔案保管年限按下表所列示的期限進(jìn)行保管。企業(yè)和其他組織會(huì)計(jì)檔案保管期限表 

對(duì)于上表中所列示的會(huì)計(jì)檔案保管，除了保管期限外，實(shí)務(wù)中需要關(guān)注以下幾個(gè)問(wèn)題：1、保管期限如何計(jì)算。上述表中所列示的會(huì)計(jì)檔案的保管期限,從會(huì)計(jì)年度終了后的第一天算起。如2021年的會(huì)計(jì)檔案，從2022年1月1日開(kāi)始計(jì)算保管年限。2、企業(yè)如何確定保管期限。上述會(huì)計(jì)檔案保管期限為最低保管期限，企業(yè)可以在此基礎(chǔ)上增加年限。3、企業(yè)自定義的會(huì)計(jì)檔案如何確定保管期限。企業(yè)會(huì)計(jì)檔案的具體名稱(chēng)如有同上表所列檔案名稱(chēng)不相符的，應(yīng)當(dāng)（就是必須）比照類(lèi)似檔案的保管期限確定具體年限。4、企業(yè)合并，會(huì)計(jì)檔案如何保管。企業(yè)發(fā)生合并，合并后原各單位解散或者一方存續(xù)其他方解散的，原各單位的會(huì)計(jì)檔案應(yīng)當(dāng)由合并后的單位統(tǒng)一保管。單位合并后原各單位仍存續(xù)的,其會(huì)計(jì)檔案仍應(yīng)當(dāng)由原各單位保管。5、企業(yè)分立，會(huì)計(jì)檔案如何保管。企業(yè)發(fā)生分立，分立后原單位存續(xù)的,其會(huì)計(jì)檔案應(yīng)當(dāng)由分立后的存續(xù)方統(tǒng)一保管，其他方可以查閱、復(fù)制與其業(yè)務(wù)相關(guān)的會(huì)計(jì)檔案。分立后原單位解散的,其會(huì)計(jì)檔案應(yīng)當(dāng)經(jīng)各方協(xié)商后由其中一方代管或按照國(guó)家檔案管理的有關(guān)規(guī)定處置，各方可以查閱、復(fù)制與其業(yè)務(wù)相關(guān)的會(huì)計(jì)檔案。6、企業(yè)注銷(xiāo)，會(huì)計(jì)檔案如何保管。79號(hào)令規(guī)定，單位因撤銷(xiāo)、解散、破產(chǎn)或其他原因而終止的，在終止或辦理注銷(xiāo)登記手續(xù)之前形成的會(huì)計(jì)檔案,按照國(guó)家檔案管理的有關(guān)規(guī)定處置。這個(gè)有關(guān)規(guī)定是如何規(guī)定的呢？按照《中華人民共和國(guó)檔案法》的規(guī)定，企業(yè)發(fā)生撤銷(xiāo)、合并等情形時(shí)，應(yīng)當(dāng)按照規(guī)定向有關(guān)單位或者檔案館移交檔案。對(duì)于絕大部分民營(yíng)企業(yè)而言，注銷(xiāo)后向政府部門(mén)移交檔案基本不切實(shí)際。那企業(yè)所有者能自行銷(xiāo)毀嗎？

保險(xiǎn)起見(jiàn)，建議參考原《會(huì)計(jì)檔案管理辦法》（財(cái)會(huì)字〔1998〕32號(hào)）的規(guī)定，在會(huì)計(jì)檔案尚未到達(dá)保管期限時(shí)，由財(cái)產(chǎn)所有者（股東）代管。待保管期限屆滿(mǎn)時(shí)，按下列銷(xiāo)毀程序處理。二、會(huì)計(jì)檔案銷(xiāo)毀程序（一）檔案鑒定按照79號(hào)令的要求，會(huì)計(jì)檔案保管到期后，公司應(yīng)成立檔案鑒定小組，對(duì)檔案進(jìn)行鑒定。鑒定小組由檔案管理部門(mén)（財(cái)務(wù)部或行政部）牽頭，成員包括公司會(huì)計(jì)、審計(jì)、紀(jì)檢監(jiān)察等機(jī)構(gòu)或人員（注：只需公司內(nèi)部人員即可，不需外請(qǐng)中介機(jī)構(gòu)協(xié)助）。鑒定小組鑒定后，形成鑒定意見(jiàn)并由鑒定人員簽字，確無(wú)保存價(jià)值的會(huì)計(jì)檔案，可以銷(xiāo)毀（注：不需向政府部門(mén)報(bào)備或?qū)徟?/span>）。保管期滿(mǎn)但未結(jié)清的債權(quán)債務(wù)會(huì)計(jì)憑證和涉及其他未了事項(xiàng)的會(huì)計(jì)憑證不得銷(xiāo)毀，紙質(zhì)會(huì)計(jì)檔案應(yīng)當(dāng)單獨(dú)抽出立卷，電子會(huì)計(jì)檔案單獨(dú)轉(zhuǎn)存，保管到未了事項(xiàng)完結(jié)時(shí)為止。（二）會(huì)計(jì)檔案銷(xiāo)毀程序1、編制銷(xiāo)毀清冊(cè)。檔案管理部門(mén)編制會(huì)計(jì)檔案銷(xiāo)毀清冊(cè)，列明擬銷(xiāo)毀會(huì)計(jì)檔案的名稱(chēng)、卷號(hào)、冊(cè)數(shù)、起止年度、檔案編號(hào)、應(yīng)保管期限、已保管期限和銷(xiāo)毀時(shí)間等內(nèi)容。2、簽署意見(jiàn)。單位負(fù)責(zé)人、檔案管理機(jī)構(gòu)負(fù)責(zé)人、會(huì)計(jì)管理機(jī)構(gòu)負(fù)責(zé)人、檔案管理機(jī)構(gòu)經(jīng)辦人、會(huì)計(jì)管理機(jī)構(gòu)經(jīng)辦人在會(huì)計(jì)檔案銷(xiāo)毀清冊(cè)上簽署意見(jiàn)。3、現(xiàn)場(chǎng)監(jiān)銷(xiāo)。單位檔案管理機(jī)構(gòu)負(fù)責(zé)組織會(huì)計(jì)檔案銷(xiāo)毀工作，并與會(huì)計(jì)管理機(jī)構(gòu)共同派員監(jiān)銷(xiāo)（如焚燒、粉碎或打成紙漿）。監(jiān)銷(xiāo)人在會(huì)計(jì)檔案銷(xiāo)毀前，應(yīng)當(dāng)按照會(huì)計(jì)檔案銷(xiāo)毀清冊(cè)所列內(nèi)容進(jìn)行清點(diǎn)核對(duì)；在會(huì)計(jì)檔案銷(xiāo)毀后，應(yīng)當(dāng)在會(huì)計(jì)檔案銷(xiāo)毀清冊(cè)上簽名。《會(huì)計(jì)檔案銷(xiāo)毀清冊(cè)》沒(méi)有統(tǒng)一的格式，有需要的企業(yè)可以參考下面的樣表進(jìn)行增減。

會(huì)計(jì)檔案銷(xiāo)毀清冊(cè)（樣表）

如果不到保管期限而銷(xiāo)毀賬簿，會(huì)有什么后果呢？通常來(lái)說(shuō)，如果企業(yè)沒(méi)有任何問(wèn)題，不會(huì)有什么后果。但如果出現(xiàn)了一些經(jīng)濟(jì)和稅收問(wèn)題，有關(guān)部門(mén)檢查的時(shí)候，發(fā)現(xiàn)賬簿保管未到期而已經(jīng)被銷(xiāo)毀，可能會(huì)涉及以下法律責(zé)任。

2022年4月29日，最高人民檢察院、公安部4月29日聯(lián)合發(fā)布修訂后的《關(guān)于公安機(jī)關(guān)管轄的刑事案件立案追訴標(biāo)準(zhǔn)的規(guī)定（二）》，修訂后的《立案追訴標(biāo)準(zhǔn)（二）》對(duì)公安機(jī)關(guān)管轄的78種經(jīng)濟(jì)犯罪案件立案追訴標(biāo)準(zhǔn)予以進(jìn)一步明確規(guī)定，該標(biāo)準(zhǔn)自2022年5月15日起實(shí)施。其中第八條是關(guān)于故意銷(xiāo)毀賬簿的條款。

第八條  〔隱匿、故意銷(xiāo)毀會(huì)計(jì)憑證、會(huì)計(jì)帳簿、財(cái)務(wù)會(huì)計(jì)報(bào)告案（刑法第一百六十二條之一）〕隱匿或者故意銷(xiāo)毀依法應(yīng)當(dāng)保存的會(huì)計(jì)憑證、會(huì)計(jì)帳簿、財(cái)務(wù)會(huì)計(jì)報(bào)告，涉嫌下列情形之一的，應(yīng)予立案追訴：    （一）隱匿、故意銷(xiāo)毀的會(huì)計(jì)憑證、會(huì)計(jì)帳簿、財(cái)務(wù)會(huì)計(jì)報(bào)告涉及金額在五十萬(wàn)元以上的；    （二）依法應(yīng)當(dāng)向監(jiān)察機(jī)關(guān)、司法機(jī)關(guān)、行政機(jī)關(guān)、有關(guān)主管部門(mén)等提供而隱匿、故意銷(xiāo)毀或者拒不交出會(huì)計(jì)憑證、會(huì)計(jì)帳簿、財(cái)務(wù)會(huì)計(jì)報(bào)告的；（三）其他情節(jié)嚴(yán)重的情形。

With the business development and change of the company, the office address often changes frequently. It is almost normal for many enterprises to change once every three years and once every five years. Every time you move, all kinds of archives must be transferred together. The longer the company operates, the more archives, and each transfer and daily storage will bring great trouble to the enterprise. Among them, accounting archives are particularly prominent. There are always readers' inquiries. How long do accounting files need to be kept? If it is destroyed, what approval procedures need to be performed? 1、 The retention period of various accounting archives shall be in accordance with the provisions of the measures for the management of accounting archives issued by the Ministry of Finance and the State Archives Administration in 2015 (Order No. 79 of the Ministry of Finance and the State Archives Administration of the people's Republic of China, hereinafter referred to as "order No. 79"), and the retention period of the enterprise's accounting archives shall be the period listed in the following table. Retention period of accounting archives of enterprises and other organizations
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For the custody of accounting archives listed in the above table, in addition to the custody period, the following issues need to be paid attention to in practice: 1. How to calculate the custody period. The retention period of the accounting files listed in the above table shall be calculated from the first day after the end of the accounting year. For example, the retention period of accounting archives in 2021 shall be calculated from January 1, 2022. 2. How the enterprise determines the storage period. The above-mentioned retention period of accounting archives is the minimum retention period, and the enterprise can increase the retention period on this basis. 3. How to determine the retention period of an enterprise's user-defined accounting file. If the specific names of enterprise accounting archives are inconsistent with those listed in the above table, the specific years shall be (or must be) determined by referring to the retention period of similar archives. 4. How to keep accounting files for business combinations. In the event of a merger of enterprises, where the original units are dissolved after the merger or one of the surviving parties is dissolved, the accounting files of the original units shall be kept by the merged units in a unified manner. If the original units still exist after the merger, their accounting files shall still be kept by the original units. 5. How to keep accounting files when enterprises are divided. Where an enterprise is divided and the original unit continues to exist after the division, its accounting files shall be kept by the surviving party after the division, and other parties may consult and copy the accounting files related to their business. If the original unit is dissolved after the division, its accounting files shall be managed by one of the parties after consultation or disposed of in accordance with the relevant provisions of the state archives management. Each party may consult and copy the accounting files related to its business. 6. How to keep accounting files when an enterprise is cancelled. Decree No. 79 stipulates that if the unit is terminated due to cancellation, dissolution, bankruptcy or other reasons, the accounting files formed before the termination or cancellation of registration procedures shall be disposed of in accordance with the relevant provisions of the national archives management. How is this relevant regulation stipulated? In accordance with the provisions of the archives law of the people's Republic of China, when an enterprise is dissolved or merged, it shall hand over the archives to the relevant units or archives repositories in accordance with the provisions. For the vast majority of private enterprises, it is basically unrealistic to hand over archives to government departments after cancellation. Can the business owner destroy it by himself?
For the sake of insurance, it is recommended to refer to the provisions of the original measures for the management of accounting archives (CAI Kuai Zi [1998] No. 32), and the property owner (shareholder) shall take care of the accounting archives when they have not reached the storage period. When the storage period expires, the following destruction procedures shall be followed. 2、 Procedures for destruction of accounting archives (I) archives appraisal according to the requirements of order 79, after the accounting archives are kept for a period of time, the company shall establish an archives appraisal team to appraise the archives. The identification team is led by the archives management department (financial department or administrative department), and its members include the company's accounting, auditing, discipline inspection and supervision institutions or personnel (Note: only internal personnel of the company are required, and no external intermediary agencies are required to assist). After the appraisal by the appraisal team, the appraisal opinions shall be formed and signed by the appraisers. The accounting archives that have no preservation value can be destroyed (Note: it is not necessary to report to the government department for filing or approval). The accounting vouchers for creditor's rights and debts that have expired but have not been settled and the accounting vouchers involving other outstanding matters shall not be destroyed. The paper accounting archives shall be taken out and filed separately, and the electronic accounting archives shall be transferred and stored separately until the outstanding matters are completed. （2） Destruction procedure of accounting archives 1. Prepare destruction list. The archives management department shall prepare a detailed list of the destruction of accounting archives, listing the name, volume number, number of copies, starting and ending year, file number, retention period, retention period and destruction time of the accounting archives to be destroyed. 2. Sign comments. The person in charge of the unit, the person in charge of the archives management institution, the person in charge of the accounting management institution, the person in charge of the archives management institution and the person in charge of the accounting management institution shall sign their opinions on the list of destruction of accounting archives. 3. On site sales supervision. The unit archives management organization is responsible for organizing the destruction of accounting archives, and jointly sending personnel with the accounting management organization to supervise the sale (such as burning, crushing or pulping). Before the destruction of accounting archives, the sales supervisor shall count and verify the contents listed in the detailed list of destruction of accounting archives; After the destruction of accounting archives, the detailed list of destruction of accounting archives shall be signed. There is no unified format for the detailed list of destruction of accounting archives. Enterprises in need can refer to the following sample table for additions and deletions.
Destruction list of accounting archives (sample table)
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3、 Legal liability for intentional destruction of account books
What will happen if the account books are destroyed before the expiration date? Generally speaking, if the enterprise has no problems, there will be no consequences. However, if there are some economic and tax problems, and the relevant departments find that the account books have been destroyed before their expiration, the following legal liabilities may be involved.
On April 29, 2022, the Supreme People's Procuratorate and the Ministry of Public Security jointly issued the revised provisions on the standards for filing and prosecution of criminal cases under the jurisdiction of public security organs (II). The revised standards for filing and prosecution (II) further defined the standards for filing and prosecution of 78 economic crime cases under the jurisdiction of public security organs. The standards will be implemented from May 15, 2022. Article 8 is about the intentional destruction of account books.
Article 8 Whoever conceals or intentionally destroys accounting vouchers, accounting books and financial accounting reports that should be kept according to law shall be prosecuted if he is suspected of any of the following circumstances: (1) concealing or intentionally destroying accounting vouchers, accounting books The amount involved in the financial accounting report is more than 500000 yuan; （2） Concealing, deliberately destroying or refusing to hand over accounting vouchers, account books or financial and accounting reports that should be provided to supervisory organs, judicial organs, administrative organs or relevant competent departments according to law; （3） Other serious circumstances.
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