The budget plan does not belong to accounting data, but can be managed as financial auxiliary data.
Measures for the administration of accounting archives issued by the Ministry of Finance and the State Archives Administration on December 11, 2015 (Order No. 79 of the Ministry of Finance and the State Archives Administration in 2015)
Article 6 the following accounting materials shall be filed:
（1） Accounting vouchers, including original vouchers and bookkeeping vouchers;
（2） Accounting books, including general ledger, Sub Ledger, journal, fixed assets card and other auxiliary books;
（3） Financial and accounting reports, including monthly, quarterly, semi annual and annual financial and accounting reports;
（4） Other accounting data, including bank deposit balance reconciliation statement, bank statement, tax return, accounting file transfer list, accounting file custody list, accounting file destruction list, accounting file appraisal opinion and other accounting data with preservation value.
There are also relevant provisions on the scope of accounting data in the relevant chapters of the code for basic accounting work (CAI Kuai Zi [1996] No. 19).