The retention period of accounting vouchers is stipulated as 30 years. The regular storage period of accounting files has been adjusted from the original five categories of 3 years, 5 years, 10 years, 15 years and 25 years to 10 years and 30 years. Accounting files uniformly stipulate that the storage period of accounting files in the original schedules 1 and 2 is 3 years, 5 years and 10 years. Accounting files will be kept for 15 and 25 years, and accounting files will be kept for 30 years.

Every enterprise must fill in and review accounting vouchers according to certain procedures, register account books according to the audited accounting vouchers, and truthfully reflect the economic business of the enterprise.

Original vouchers are original written vouchers that record the occurrence of economic business and clarify economic responsibilities, and serve as the basis for bookkeeping, such as business trip tickets, invoices for purchased materials, and picking lists for picking materials from warehouses.

The original voucher is directly generated in the process of economic business and is the initial voucher of economic business. It has legal proof effect, so it can also be called "proof certificate".