《电子会计档案管理规范》(DA/T 94-2022)内容解读及相关问题思考

The Interpretation of the Content of“Specification of Electronic Accounting Archives Manage ment”(DA/T 94-2022)and Thinking of Related Problems

《电子会计档案管理规范》(DA/T 94-2022),是国家档案局为规范电子会计档案管理工作而发布、实施的档案行业标准。本文对标准的制定背景、突出特点、主要内容与特色进行解读,并就有待完善之处提出改进建议。

“Specification of electronic accounting archives management”was issued and implemented by the National Archives Administration of China to standardize the management of electronic accounting archives.This document analyses the background,prominent features,main content and characteristics of the standard,and puts forward suggestions for improvement.