Building Enterprise Electronic Accounting Archives: From Digital E-Invoice Archiving to Audit Trace…
Maycur Technology published an article outlining the path for building enterprise electronic accounting archives, emphasizing shifting from archiving results to business processes, advancing in four stages, using digital e-invoice archiving as an entry point, achieving audit traceability through MDM multi-penetration model, and supporting paper-electronic linkage.
Impact and considerations
Provides a framework for enterprise financial digitalization in electronic accounting archives, impacting expense reimbursement, audit compliance, and paperless processes.
Key points
- Electronic accounting archive construction should start from business processes, not just archiving results.
- Construction proceeds in four stages: document digitization, archive standardization, voucher electronization, and business-finance-tax-archive integration.
- Digital e-invoice archiving requires preserving original formats, structured information, and linking to business documents.
- MDM multi-penetration model enables tracing from vouchers to invoices, contracts, receipts, etc.
- Supports paper-electronic linkage for transition management.
Sources and time
- Primary source
- 每刻科技
- Other sources
- 0
- First source publication
- 24 Aug 2026, 08:00
- Page published
- 24 Aug 2026, 12:00
- Last updated
- 24 Aug 2026, 08:00
- Original links
- Maycur News：企业电子会计档案建设路径：从数电票归档到... 从数电票归档、电子凭证、资料采集、四性检测和审计穿透角度，梳理企业电子会计档案建设路径。 财税动态 2026-08-24 (opens in a new tab)Primary source · zh · Published 24 Aug 2026, 08:00