Construction Of The Core Metadata Set Of E-invoices

The "Administrative Measures for Accounting Records" implemented in 2016 makes provisions for the electronic accounting materials can only be archived in electronic form.The electronic accounting materials that is required to be archived in electronic form only is required to guarantee the authenticity of the source and reliable transmission process.The electronic accounting archives and their metadata should be archived together for long-term readability.Metadata has the function of guaranteeing the authenticity,integrity,reliability and long-term preservation of electronic records.This paper uses metadata as an entry point to study the filing and preservation of electronic invoices.By constructing an electronic invoice core metadata set to meet the requirements for electronic invoice archiving management at the current stage,electronic invoices conform to the requirement that the electronic accounting data in the "Accounting File Management Approach" can be archived in electronic form only.This paper comprehensively uses inductive deduction and comparative analysis to study.Firstly,the electronic invoice data sets are deduced by summarizing the traditional paper accounting archive records,the current three metadata plans of the file industry,and financial electronic bill data standards;secondly,the electronic invoice metadata sets are optimized and refined.14 electronic metadata core metadata were selected,and the core metadata was described in a summary manner to construct an electronic invoice core metadata set;then,a real-time management,system reformation or an electronic invoice core metadata set was proposed.Embedding,XML-based encapsulation and archiving,and three management strategies;Finally,through comparison and analysis with PDF format electronic invoice metadata,this paper validates the core metadata set of electronic invoices constructed in this paper,which can guarantee the authenticity,integrity,reliability and long-term of electronic invoices.save.In line with the requirements in the "Accounting File Management Measures",the demand for electronic invoice management at this stage has been met to some extent.