会计法英文版

1、AccountingLawofthePeoplesRepublicofChinaChapter 1: GeneralProvisionsArticle 1: Inordertostandardizeaccountingbehavior,ensuretheauthenticityandintegrityofaccountingdata,strengtheneconomicmanagementandfinancialmanagement,improveeconomicefficiency,andmaintaintheorderofsocialistmarketeconomy,thislawisfo

2、rmulated.Article 2: Stateorgans,socialorganizations,companies,enterprises,institutionsandotherorganizations(hereinafterreferredtoasunits)mustconductaccountingaffairsinaccordancewiththisLaw.Article 3: Eachunitmustsetupaccountingbooksinaccordancewiththelawandensuretheirauthenticityandintegrity.Article

3、 4: Thepersoninchargeoftheunitisresponsiblefortheauthenticityandintegrityofitsaccountingworkandaccountingdata.Article 5: AccountinginstitutionsandaccountantsshallconductaccountingandcarryoutaccountingsupervisioninaccordancewiththeprovisionsofthisLaw.Nounitorindividualmayinanywayinstruct,instructorfo

4、rceaccountinginstitutionsoraccountantstoforgeoralteraccountingvouchers,accountingbooksandotheraccountinginformationandprovidefalsefinancialandaccountingreports.NounitorindividualmayretaliateagainstaccountantswhoperformtheirdutiesaccordingtolawandresistactsviolatingtheprovisionsofthisLaw.Article 6: A

5、ccountantswhoearnestlyimplementthisLaw,arefaithfultotheirduties,adheretoprinciplesandmakeoutstandingachievementsshallbegivenspiritualormaterialrewards.Article 7: ThefinancialdepartmentoftheStateCouncilisinchargeofaccountingworkthroughoutthecountry.Thefinancialdepartmentsofthelocalpeoplesgovernmentsa

6、torabovethecountylevelshalladministertheaccountingworkwithintheirrespectiveadministrativeareas.Article 8: Thestateimplementsaunifiedaccountingsystem.ThenationalunifiedaccountingsystemshallbeformulatedandpromulgatedbythefinancialdepartmentoftheStateCouncilinaccordancewiththisLaw.Relevantdepartmentsof

7、theStateCouncilmay,inaccordancewiththisLawandtheunifiedaccountingsystemoftheState,formulatespecificmeasuresorsupplementaryprovisionsforimplementingtheunifiedaccountingsystemoftheStateinindustrieswithspecialrequirementsforaccountingcalculationandsupervision,andsubmitthemtothefinancialdepartmentoftheS

8、tateCouncilforexaminationandapproval.TheGeneralLogisticsDepartmentoftheChinesePeoplesLiberationArmymay,inaccordancewiththisLawandtheunifiedaccountingsystemofthestate,formulatespecificmeasuresforthearmytoimplementtheunifiedaccountingsystemofthestate.Chapter 2: AccountingCalculationArticle 9: Eachunit

9、mustcarryoutaccountingaccordingtoactualeconomicandbusinessevents,fillinaccountingvouchers,registeraccountingbooksandpreparefinancialandaccountingreports.Nounitshallconductaccountingwithfalseeconomicandbusinessmattersordata.Article 10: Thefollowingeconomicandbusinessmattersshallgothroughaccountingpro

10、ceduresandconductaccounting:(1) Paymentoffundsandsecurities;(2) Receiving,receiving,reducingandusingproperty;(3) Theoccurrenceandsettlementofbonddebts;(4) Increaseordecreaseofcapitalandfunds;(5) Thecalculationofincome,expenditure,expenseandcost;(6) Thecalculationandtreatmentoffinancialresults;(7) Ot

11、hermattersrequiringaccountingproceduresandaccounting.Article 11: ThefiscalyearbeginsonJanuary1andendsonDecember31oftheGregoriancalendar.Article 12: RMBisthebasecurrencyforaccounting.UnitswhosebusinessreceiptsandexpendituresaremainlyincurrenciesotherthanRMBmaychooseoneofthecurrenciesasthebasecurrency

12、foraccounting,butthefinancialandaccountingreportspreparedshallbeconvertedintoRMB.Article 13: Accountingvouchers,accountingbooks,financialandaccountingreportsandotheraccountingmaterialsmustconformtotheprovisionsoftheunifiedaccountingsystemofthestate.Ifthecomputerisusedforaccounting,itssoftwareandthea

13、ccountingvouchers,accountingbooks,financialandaccountingreportsandotheraccountingmaterialsgeneratedbyitmustalsoconformtotheprovisionsoftheunifiedaccountingsystemofthestate.Nounitorindividualmayforgeoralteraccountingvouchers,accountingbooksandotheraccountingmaterials,orprovidefalsefinancialandaccount

14、ingreports.Article 14: Accountingvouchersincludeoriginalvouchersandaccountingvouchers.InhandlingtheeconomicandbusinessmatterslistedinArticle10ofthisLaw,theoriginalvouchersmustbefilledinorobtainedandsenttotheaccountinginstitutionsintime.Accountinginstitutionsandaccountantsmustexamineandverifytheorigi

15、nalvouchersinaccordancewiththeprovisionsoftheunifiedaccountingsystemofthestate,havetherighttorejectuntrueandillegaloriginalvouchersandreporttothepersoninchargeoftheunit;returntheinaccurateandincompleteoriginalvouchers,andrequestthattheybecorrectedandsupplementedinaccordancewiththeprovisionsoftheunif

16、iedaccountingsystemofthestate.Thecontentsrecordedintheoriginalvouchershallnotbealtered;iftheoriginalvoucheriserroneous,itshallbereopenedorcorrectedbytheissuingunit,andthesealoftheissuingunitshallbeaffixedtothecorrection.Wheretheamountoftheoriginalvoucherisincorrect,itshallbereopenedbytheissuingunita

17、ndshallnotbecorrectedontheoriginalvoucher.Accountingvouchersshallbecompiledonthebasisoftheoriginalvouchersandrelevantmaterialsexamined.Article 15: Theregistrationofaccountingbooksmustbebasedonauditedaccountingvouchersandcomplywithrelevantlaws,administrativeregulationsandtheprovisionsoftheunifiedacco

18、untingsystemofthestate.Accountingbooksincludegeneralledgers,detailedledgers,diariesandothersupportingledgers.Accountingbooksshallberegisteredintheorderofconsecutivenumberedpages.Wherethereareerrorsintheaccountingrecordsorpages,gapsorjumps,theyshallbecorrectedinaccordancewiththemethodsprescribedbythe

19、unifiedaccountingsystemoftheState,andthecorrectionsshallbesealedbytheaccountantsandthepersonsinchargeofaccountinginstitutions(accountantsincharge).Theregistrationandcorrectionoftheaccountingbooksofthosewhouseelectroniccomputersforaccountingshallconformtotheprovisionsoftheunifiedaccountingsystemofthe

20、state.Article 16: Alleconomicandbusinessmattersoccurringineachunitshallberegisteredandaccountedforinaunifiedmannerintheaccountingbooksestablishedinaccordancewiththelaw,andshallnotberegisteredandaccountedforinprivateaccountingbooksinviolationoftheprovisionsofthisLawandtheunifiedaccountingsystemoftheS

21、tate.Article17:Eachunitshallregularlychecktheaccountingbookrecordswiththerealobjects,fundsandrelatedinformationtoensurethattheaccountingbookrecordsareinconformitywiththerealamountoftherealobjectsandfunds,theaccountingbookrecordswiththerelevantcontentsofaccountingvouchers,thecorrespondingrecordsbetwe

22、enaccountingbooks,andtheaccountingbookrecordswiththerelevantcontentsofaccountingstatements.Article 18: Theaccountingtreatmentmethodsadoptedbyeachunitshallbethesameineachperiodandshallnotbechangedatwill;ifitisreallynecessarytochange,itshallbechangedinaccordancewiththeprovisionsoftheunifiedaccountings

23、ystemoftheState,andthereasons,circumstancesandeffectsofthechangesshallbeexplainedinthefinancialandaccountingreports.Article 19: Theguarantees,pendinglitigationandothercontingenciesprovidedbyunitsshallbeexplainedinfinancialandaccountingreportsinaccordancewiththeprovisionsoftheunifiedaccountingsystemo

24、ftheState.Article 20: Financialandaccountingreportsshallbepreparedonthebasisofauditedaccountbookrecordsandrelevantinformation,andinconformitywiththeprovisionsofthisLawandtheunifiedaccountingsystemoftheStateconcerningtherequirementsforthepreparationoffinancialandaccountingreports,theobjectstobeprovid

25、edandthetimelimitfortheirprovision;ifotherlawsandadministrativeregulationsprovideotherwise,theprovisionsshallbefollowed.Financialaccountingreportconsistsofaccountingstatement,notestoaccountingstatementandstatementoffinancialsituation.Financialandaccountingreportsprovidedtodifferentusersofaccountingi

26、nformationshallbepreparedonthesamebasis.Wheretherelevantlawsandadministrativeregulationsstipulatethataccountingstatements,notestoaccountingstatementsandfinancialstatementsmustbeauditedbycertifiedpublicaccountants,theauditreportsissuedbycertifiedpublicaccountantsandtheiraccountingfirmsshallbeaccompan

27、iedbyfinancialandaccountingreports.Article 21: Financialandaccountingreportsshallbesignedandsealedbythepersoninchargeoftheunit,thepersoninchargeofaccountingworkandthepersoninchargeoftheaccountinginstitution(thepersoninchargeofaccounting).Theunitwithachiefaccountantshallalsobesignedandsealedbythechie

28、faccountant.Thepersoninchargeoftheunitshallensuretheauthenticityandcompletenessofthefinancialandaccountingreports.Article 22: TheaccountingrecordsshallbewritteninChinese.Innationalautonomousareas,accountingrecordscanbewritteninanationalitylanguagecommonlyusedinthelocalityatthesametime.Theaccountingr

29、ecordsofforeign-investedenterprises,foreignenterprisesandotherforeignorganizationswithintheterritoryofthePeoplesRepublicofChinamaybeinoneforeignlanguageatthesametime.Article 23: Eachunitshallestablisharchivesandproperlykeepaccountingvouchers,accountingbooks,financialandaccountingreportsandotheraccou

30、ntingmaterials.ThetimelimitforthestorageanddestructionofaccountingarchivesshallbeworkedoutbythefinancialdepartmentoftheStateCouncilinconjunctionwiththerelevantdepartments.Chapter 3: SpecialProvisionsonAccountingofEnterprisesArticle 24: Incarryingoutaccounting,companiesandenterprisesshallabidebythepr

31、ovisionsofChapterIIofthisLawaswellastheprovisionsofthisChapter.Article 25: Companiesandenterprisesmustconfirm,measureandrecordassets,liabilities,ownersrightsandinterests,income,expenses,costsandprofitsinaccordancewiththeactualeconomicandbusinessmattersandinaccordancewiththeprovisionsoftheunifiednati

32、onalaccountingsystem.Article 26: Companiesandenterprisesshallnotengageinthefollowingactsinaccounting:Changetheconfirmationcriteriaormeasurementmethodsofassets,liabilitiesandownersrightsandinterestsatwill,andlisttheassets,liabilitiesandownersrightsandinterestsinfalse,multi-column,non-columnorless-col

33、umn;(2) Falselylistingorconcealingincome,postponingorconfirmingincomeinadvance;(3) Changetheconfirmationcriteriaormeasurementmethodsofexpensesandcostsatwill,andlisttheexpensesandcostsinfalse,multi-column,non-columnorless-column;(4) Adjustthemethodofcalculatinganddistributingprofitsatwill,fabricatefa

34、lseprofitsorconcealprofits;(5) Otheractsthatviolatetheprovisionsoftheunifiedaccountingsystemofthestate.Chapter 4: AccountingSupervisionArticle 27: Eachunitshallestablishandimproveitsinternalaccountingsupervisionsystem.Theinternalaccountingsupervisionsystemofaunitshallmeetthefollowingrequirements:(1)

35、 Theresponsibilitiesandpowersofthebookkeepers,theexaminersandapproversofeconomicandbusinessmattersandaccountingmatters,theadministratorsandthepropertycustodiansshallbeclearlydefined,andtheyshallbeseparatedfromeachotherandmutuallyrestricted.(2) Mutualsupervisionandrestrictionproceduresforthedecision-

36、makingandimplementationofmajorforeigninvestment,assetdisposal,capitaldispatchandotherimportanteconomicandbusinessmattersshouldbeclear.(3) Thescope,durationandorganizationalproceduresofpropertyinventoryshallbeclearlydefined.(4) Themethodsandproceduresforperiodicinternalauditofaccountingdatashouldbecl

37、ear.Article 28: Thepersoninchargeoftheunitshallensurethataccountinginstitutionsandaccountantsperformtheirdutiesaccordingtolaw,andshallnotinstruct,instructorforceaccountinginstitutionsoraccountantstohandleaccountingmattersillegally.Accountinginstitutionsandaccountantshavetherighttorefusetohandleaccou

38、ntingmattersthatviolatetheprovisionsofthisLawandtheunifiedaccountingsystemoftheStateortocorrecttheminaccordancewiththeirfunctionsandpowers.Article 29: Ifanaccountinginstitutionoraccountantfindsthattheaccountingrecordsareinconsistentwiththematerial,fundsandrelatedinformation,heorsheshallhavetherightt

39、odisposeofthembyhimselfinaccordancewiththeprovisionsoftheunifiedaccountingsystemoftheState,andifheorshehasnorighttodisposeofthem,heorsheshallimmediatelyreporttothepersoninchargeoftheunit,requestingthatthereasonsbeascertainedanddealtwith.Article 30: Anyunitorindividualshallhavetherighttoreportviolati

40、onsoftheprovisionsofthisLawandtheunifiedaccountingsystemoftheState.Wherethedepartmentreceivingthereporthasthepowertohandleit,itshallhandleitinatimelymanneraccordingtothedivisionofdutiesandresponsibilitiesaccordingtolaw;ifithasnopowertohandleit,itshallreporttothepersoninchargeoftheunitimmediately,req

41、uestingthatthereasonsbeascertainedanddealtwith.Article 31: Asstipulatedinrelevantlawsandadministrativeregulations,unitssubjecttoauditingbycertifiedpublicaccountantsshallprovidetruthfullyaccountingvouchers,accountingbooks,financialandaccountingreportsandotheraccountinginformationaswellasrelevantinfor

42、mationtoentrustedaccountingfirms.Nounitorindividualmayinanywayrequestorsignalacertifiedpublicaccountantoritsaccountingfirmtoissuefalseorinappropriateauditreports.Thefinancialdepartmenthastherighttosupervisetheproceduresandcontentsofauditingreportsissuedbyaccountingfirms.Article 32: Thefinancialdepar

43、tmentshallsupervisethefollowingsituationsoftheunits:Whethertosetupaccountingbooksaccordingtolaw;(2) Whetheraccountingvouchers,accountingbooks,financialandaccountingreportsandotheraccountinginformationaretrueandcomplete;(3) WhetheraccountingisinconformitywiththeprovisionsofthisLawandthenationalanduni

44、fiedaccountingsystem;(4) Whetheraccountantshaveprofessionalcompetenceandabidebyprofessionalethics.WhenthematterslistedinItem(2)oftheprecedingparagrapharesupervisedandmajorsuspicionsofviolationarefound,thefinancialdepartmentoftheStateCouncilanditslocalofficesmayinquireabouttherelevantinformationfromt

45、hefinancialinstitutionsthathaveeconomicbusinesscontactswiththeunitsundersupervisionandthefinancialinstitutionsthathaveopenedaccountswiththeunitsundersupervision,andtherelevantunitsandfinancialinstitutionsshallprovidesupport.Article 33: Departmentsoffinance,auditing,taxation,thePeoplesBankofChina,sec

46、uritiessupervisionandinsurancesupervisionshallsuperviseandinspecttheaccountingdataoftherelevantunitsinaccordancewiththeirresponsibilitiesstipulatedinrelevantlawsandadministrativeregulations.Afterthesupervisionandinspectiondepartmentslistedintheprecedingparagraphhavecarriedoutsupervisionandinspection

47、accordingtolawontheaccountingdataoftherelevantunits,theyshallissueinspectionconclusions.Wheretheinspectionconclusionsalreadymadebytherelevantsupervisionandinspectiondepartmentscanmeettheneedsofothersupervisionandinspectiondepartmentsinfulfillingtheirduties,othersupervisionandinspectiondepartmentssha

48、llmakeuseofthemtoavoidduplicateaudit.Article 34: Departmentsandtheirstaffwhosuperviseandinspecttheaccountingdataofrelevantunitsaccordingtolawshallhavetheobligationtokeepconfidentialthestatesecretsandcommercialsecretstheyknowinthecourseofsupervisionandinspection.Article 35: Eachunitmust,inaccordancew

49、iththeprovisionsofrelevantlawsandadministrativeregulations,acceptthesupervisionandinspectioncarriedoutbytherelevantsupervisionandinspectiondepartmentsaccordingtolaw,andprovidetruthfullyaccountingvouchers,accountingbooks,financialandaccountingreportsandotheraccountinginformationaswellasrelevantinform

50、ation,andshallnotrefuse,concealorlie.Chapter 5: AccountingInstitutionsandAccountantsArticle 36: Eachunitshallsetupanaccountinginstitutionaccordingtotheneedsofaccountingbusiness,orsetupaccountantsanddesignateaccountantsinrelevantinstitutions;ifitdoesnotmeettherequirementsforsettinguptheaccountingagen

51、cy,itshallentrustanintermediaryagencyauthorizedtosetupanaccountingagencyforaccounting.Largeandmedium-sizedenterpriseswithstate-ownedandstate-ownedassetsholdingordominantpositionsmusthavechiefaccountants.Thequalifications,proceduresforappointmentandremoval,andresponsibilitiesandpowersofthechiefaccoun

52、tantshallbeprescribedbytheStateCouncil.Article 37: Anauditingsystemshouldbeestablishedwithinanaccountinginstitution.Cashiersmaynotconcurrentlyperformauditing,keepingaccountingrecordsandregistrationofincome,expenditure,expenses,creditorsrightsanddebts.Article 38: Accountantsshouldpossesstheprofession

53、alcompetencetheyneedtoengageinaccountingwork.Thepersoninchargeofanaccountinginstitutionofaunit(thepersoninchargeofaccounting)shallhavetheprofessionalandtechnicalqualificationsofanaccountantorhavemorethanthreeyearsexperienceinaccountingwork.ThescopeofaccountantsreferredtointhisLawshallbestipulatedbyt

54、hefinancialdepartmentoftheStateCouncil.Article 39: Accountantsshouldabidebyprofessionalethicsandimprovetheirprofessionalquality.Theeducationandtrainingofaccountantsshouldbestrengthened.Article 40: Personnelwhohavebeeninvestigatedforcriminalresponsibilityaccordingtolawforsuchillegalactsasprovidingfal

55、sefinancialandaccountingreports,makingfalseaccounts,concealingorintentionallydestroyingaccountingvouchers,accountingbooks,financialandaccountingreports,embezzlement,misappropriationofpublicfunds,occupancyofpositions,etc.,shallnomoreengageinaccountingwork.Article 41: Whenanaccountanttransfersorleaves

56、hispost,heorshemustgothroughtheformalitiesofhandoverwiththetakeoverpersonnel.Thegeneralaccountanthandoverproceduresshallbesupervisedbythepersoninchargeoftheaccountinginstitution(theaccountantincharge);thepersoninchargeoftheaccountinginstitution(theaccountantincharge)shallhandlethehandoverproceduresa

57、ndbesupervisedbythepersoninchargeoftheunit;ifnecessary,thecompetentunitmaysendapersoninchargetohandoverwiththesupervisor.Chapter 6: LegalResponsibilitiesArticle42:ThosewhoviolatetheprovisionsofthisLawandcommitanyofthefollowingactsshallbeorderedtomakecorrectionswithinatimelimitbythefinancialdepartmen

58、tofthepeoplesgovernmentatorabovethecountylevel,andmayalsoimposeafineofnotlessthan3,000yuanbutnotmorethan50,000yuanontheunit;thepersonsinchargedirectlyresponsibleforthemandotherpersonsdirectlyresponsibleforthemmaybeimposedafineofnotlessthan2,000yuanandnotmorethan20,000yuan;thosewhobelongtotheStatefun

59、ctionariesshallTherelevantunitsshallimposeadministrativesanctionsaccordingtolaw:(1) Failingtosetupaccountingbooksaccordingtolaw;(2) Settingupprivateaccountingbooks;(3) Failingtofillinorobtainoriginalvouchersinaccordancewiththeprovisionsorfailingtomeettherequirementsoftheoriginalvouchersfilledinorobtained;(4) Theregistrationofaccountingbooksortheregistrationofaccountingbooksonthe