GB/T 42940-2023Financial information technology—Audit data interface of financial budget management software (English PDF)

Foreword

This document complies with the provisions of GB/T 1.1-2020 "Standardization Work Guidelines Part 1: Structure and Drafting Rules of Standardization Documents" Drafting.

This document is submitted by the Audit Office of the People's Republic of China.

Introduction

The business content handled by financial budget management software mainly includes basic information management, project library management, budget preparation, budget approval, budget The main processes of budget management include adjustments and adjustments, budget execution, accounting, final accounts and reports. Budget implementation status and final accounts draft of governments at all levels It is the legal responsibility of the auditing agency to conduct auditing and supervision of financial records and other financial revenue and expenditures. This document systematically sorts out the financial budget management software The data structure and business processing process of the financial budget management software audit data interface were studied and compiled. export files and conduct field tests in some areas. The accounting part refers to GB/T 24589.2-2010 "Financial Information Technology".

Technical accounting software data interface Part 2: Administrative institutions part", GB/T 24589.3-2011 "Financial Information Technology Accounting Software Data Interface Part 3: General Budget Accounting" will no longer be covered in this document. Financial information technology Financial budget management software audit data interface

1 Scope

This document specifies the format requirements for the audit data interface of fiscal budget management software, including data elements, data structures, and data interface output Document content and format requirements.

This document is suitable for the design and application of the audit data interface of government fiscal budget management software, and is also used by other departments to formulate fiscal budgets. Reference for managing data sharing needs.

2 Normative reference documents

The contents of the following documents constitute essential provisions of this document through normative references in the text. Among them, the dated quotations For undated referenced documents, only the version corresponding to that date applies to this document; for undated referenced documents, the latest version (including all amendments) applies to this document.

GB/T 2260-2007 Administrative division code of the People's Republic of China

GB/T 2261.1-2003 Basic personal information classification and coding Part 1: Human gender code

GB/T 2659.1-2022 Name codes of countries and regions in the world and their administrative divisions Part 1: Country and region codes

GB/T 3304 Roman alphabet pinyin writing and codes for the names of various ethnic groups in China

GB/T 4657-2021 Code for central party and government organs, people's organizations and other institutions

GB/T 4658 Educational Qualification Code

GB/T 4754-2017 National Economic Industry Classification

GB/T 7408-2005 Data elements and exchange formats Information exchange date and time representation

GB/T 12406-2022 Code representing currency

GB/T 14885-2022 Basic classification and codes of fixed assets and other assets

GB/T 14946 (all parts) National organization, cadre and personnel management information

GB/T 18142-2017 Information technology data element value representation format notation

GB 32100-2015 Unified social credit code coding rules for legal persons and other organizations

GB/T 35416-2017 Classification and coding of intangible assets

3 Terms and definitions

The following terms and definitions apply to this document.