T/CQPRA 0084-2026 Specification for Digital Financial Voucher Management and Verification
T/CQPRA 0084-2026 Specification for Digital Financial Voucher Management and Verification
Basic Information
Scope
This document applies to all organizations that use information systems to conduct financial accounting and management. It covers the digital management and verification of paper financial vouchers, electronic financial vouchers, and their image-based materials in activities such as accounting, financial management, internal control, and audit supervision. This document does not involve the confirmation and measurement requirements of specific accounting standards, nor does it replace the mandatory provisions of national laws and regulations concerning finance, accounting, archives management, and data security. This document stipulates the basic requirements and technical specifications for the entire process of forming, collecting, generating, storing, verifying, accessing, archiving, and supervising digital financial vouchers. It clarifies the principles, processes, methods, and division of responsibilities for the management and verification of digital financial vouchers.