法律文本

中华人民共和国会计法（2017修正）

ACCOUNTING LAW OF THE PEOPLE’S REPUBLIC OF CHINA (2017 REVISION)

（1985年1月21日第六届全国人民代表大会常务委员会第九次会议通过, 1993年12月29日第八届全国人民代表大会常务委员会第五次会议修正, 1999年10月31日第九届全国人民代表大会常务委员会第十二次会议修订，2017年11月4日第十二届全国人民代表大会常务委员会第三十次会议修正。）

(Adopted at the 9th Meeting of the Standing Committee of the Sixth National People's Congress on January 21, 1985; amended at the 5th Meeting of the Standing Committee of the Eighth National People's Congress on December 29, 1993; amended at the 12th Meeting of the Standing Committee of the Ninth National People's Congress on October 31, 1999; and amended at the 30th Meeting of the Standing Committee of the Twelfth National People's Congress on November 4, 2017)

第一章 总 则

Chapter 1 General Provisions

第一条   为了规范会计行为，保证会计资料真实、完整，加强经济管理和财务管理，提高经济效益，维护社会主义市场经济秩序，制定本法。

Article 1 This Law is formulated for the purposes of standardising accounting activities, ensuring the veracity and integrity of accounting materials, strengthening economic management and financial management, improving economic efficiency, and safeguarding the order of socialist market economy.

第二条   国家机关、社会团体、公司、企业、事业单位和其他组织（以下统称单位）必须依照本法办理会计事务。

Article 2 State organs, social organizations, companies, enterprises, institutions and other organizations (hereinafter uniformly referred to as units) must, in handling accounting affairs, abide by this Law.

第三条   各单位必须依法设置会计账簿，并保证其真实、完整。

Article 3 Every unit must set up account books in accordance with law and ensure that they are authentic and complete.

第四条   单位负责人对本单位的会计工作和会计资料的真实性、完整性负责。

Article 4 The person-in-charge of an organisation shall be responsible for the veracity and integrity of the organisation's accounting work and accounting materials.

第五条   会计机构、会计人员依照本法规定进行会计核算，实行会计监督。

Article 5 Accounting offices and accounting personnel shall conduct accounting practice and exercise accounting supervision in accordance with this Law.

任何单位或者个人不得以任何方式授意、指使、强令会计机构、会计人员伪造、变造会计凭证、会计账簿和其他会计资料，提供虚假财务会计报告。

No unit or person may, by any means, suggest, instruct or compel any accounting office or accountant to forge or alter any accounting document, accounting book or other accounting material or provide any false financial and accounting reports.

任何单位或者个人不得对依法履行职责、抵制违反本法规定行为的会计人员实行打击报复。

No organisation or individual shall attack or retaliate against any accounting personnel who perform their duties pursuant to this Law or resist any violation of this Law.

第六条   对认真执行本法，忠于职守，坚持原则，做出显著成绩的会计人员，给予精神的或者物质的奖励。

Article 6 The accounting personnel who make notable achievements in earnestly implementing this Law, devoting themselves to their duties and adhering to principles are to be given spiritual or material awards.

第七条   国务院财政部门主管全国的会计工作。

Article 7 The financial department of the State Council takes charge of the accounting work throughout the country.

县级以上地方各级人民政府财政部门管理本行政区域内的会计工作。

The financial departments of the local people's governments at or above the county level administer the accounting work of their respective administrative areas.

第八条   国家实行统一的会计制度。国家统一的会计制度由国务院财政部门根据本法制定并公布。

Article 8 The State shall implement a unified accounting system. The State's unified accounting system shall be formulated and promulgated by the department of finance under the State Council in accordance with this Law.

国务院有关部门可以依照本法和国家统一的会计制度制定对会计核算和会计监督有特殊要求的行业实施国家统一的会计制度的具体办法或者补充规定，报国务院财政部门审核批准。

Relevant departments of the State Council may, in accordance with this Law and the uniform accounting system of the State, formulate specific measures or supplementary provisions for the implementation of the uniform accounting system of the State applied in the sectors which have special requirements for accounting practice and accounting supervision, and submit them to the department of finance under the State Council for examination and approval.

中国人民解放军总后勤部可以依照本法和国家统一的会计制度制定军队实施国家统一的会计制度的具体办法，报国务院财政部门备案。

The General Logistics Department of the Chinese People's Liberation Army may, in accordance with this Law and the uniform accounting system of the State, formulate specific measures for the implementation in the Army of the uniform accounting system of the State, and submit them to the department of finance under the State Council for the record.

第二章 会计核算

Chapter 2 Accounting Practice

第九条   各单位必须根据实际发生的经济业务事项进行会计核算，填制会计凭证，登记会计账簿，编制财务会计报告。

Article 9 All organisations shall carry out accounting based on economic transactions which have actually occurred, fill in accounting documents, record accounts books, and formulate financial accounting reports.

任何单位不得以虚假的经济业务事项或者资料进行会计核算。

No organisation shall carry out accounting based on false economic transactions or materials.

第十条   下列经济业务事项，应当办理会计手续，进行会计核算：

Article 10 Accounting procedures shall be undertaken and accounting practice conducted with respect to the following economic transaction and operational matters:

（一）款项和有价证券的收付；

1. Receipt and payment of money and securities;

（二）财物的收发、增减和使用；

2. Receipt and delivery, increase and reduction and use of property;

（三）债权债务的发生和结算；

(III) creation and settlement of debts and claims;

（四）资本、基金的增减；

(IV) Increase and decrease of capital and funds;

（五）收入、支出、费用、成本的计算；

(V) Computation of income and expenditure, expenses and costs;

（六）财务成果的计算和处理；

(VI) computation and treatment of financial results; and

（七）需要办理会计手续、进行会计核算的其他事项。

(VII) Other matters that are subject to accounting procedures and accounting practice.

第十一条   会计年度自公历1月1日起至12月31日止。

Article 11 A fiscal year starts on January 1 and ends on December 31 on the Gregorian calendar.

第十二条   会计核算以人民币为记账本位币。

Article 12 Renminbi shall be the recording currency for accounting purposes.

业务收支以人民币以外的货币为主的单位，可以选定其中一种货币作为记账本位币，但是编报的财务会计报告应当折算为人民币。

The units whose receipts and expenditures are conducted chiefly in currencies other than Renminbi may select one of them as the recording currency, but the financial and accounting reports prepared shall be converted to and expressed in Renminbi.

第十三条   会计凭证、会计账簿、财务会计报告和其他会计资料，必须符合国家统一的会计制度的规定。

Article 13 Accounting documents, account books, financial and accounting reports and other accounting documents must all comply with the unified accounting system of the state.

使用电子计算机进行会计核算的，其软件及其生成的会计凭证、会计账簿、财务会计报告和其他会计资料，也必须符合国家统一的会计制度的规定。

Where computers are used for accounting practice, the software thereof and the accounting documents, account books, financial accounting statements and other accounting materials produced therefrom must also comply with the provisions of the State's unified accounting system.

任何单位和个人不得伪造、变造会计凭证、会计账簿及其他会计资料，不得提供虚假的财务会计报告。

No organisation or individual shall forge or tamper with accounting documents, accounts books and other accounting materials, or provide false financial accounting reports.

第十四条   会计凭证包括原始凭证和记账凭证。

Article 14 Accounting vouchers shall include original vouchers and bookkeeping vouchers.

办理本法第十条所列的经济业务事项，必须填制或者取得原始凭证并及时送交会计机构。

In handling the economic and business transactions specified in Article 10 of this Law, original documents must be filled in or obtained, and be promptly submitted to the accounting office.

会计机构、会计人员必须按照国家统一的会计制度的规定对原始凭证进行审核，对不真实、不合法的原始凭证有权不予接受，并向单位负责人报告；对记载不准确、不完整的原始凭证予以退回，并要求按照国家统一的会计制度的规定更正、补充。

Accounting offices and accounting personnel must, in accordance with the provisions of the State's unified accounting system, examine and verify the original documents and are entitled to refuse to accept any inauthentic or illegal original document and report the case to the person in charge of the unit or and to return any inaccurate or incomplete original document and require it to be corrected or supplemented in accordance with the provisions of the State's unified accounting system.

原始凭证记载的各项内容均不得涂改；原始凭证有错误的，应当由出具单位重开或者更正，更正处应当加盖出具单位印章。原始凭证金额有错误的，应当由出具单位重开，不得在原始凭证上更正。

The contents of original documents shall not be altered; where there is an error in an original document, the issuing organisation shall reissue the document or make correction, the issuing organisation's seal shall be affixed at the correction. If the amount of money in an original document is wrong, the issuing unit shall reissue it and may not correct it on the original document.

记账凭证应当根据经过审核的原始凭证及有关资料编制。

Bookkeeping documents shall be formulated in accordance with the verified original documents and the relevant materials.

第十五条   会计账簿登记，必须以经过审核的会计凭证为依据，并符合有关法律、行政法规和国家统一的会计制度的规定。会计账簿包括总账、明细账、日记账和其他辅助性账簿。

Article 15 Entries in accounts books shall be based on examined accounting documents and shall comply with the provisions of the relevant laws, administrative regulations and the State unified accounting system. Account books include general ledgers, subsidiary ledgers, journal books and other auxiliary account books.

会计账簿应当按照连续编号的页码顺序登记。会计账簿记录发生错误或者隔页、缺号、跳行的，应当按照国家统一的会计制度规定的方法更正，并由会计人员和会计机构负责人（会计主管人员）在更正处盖章。

Entries in accounts books shall be recorded in accordance with the sequential page numbers. Where there is an error in the records of the accounts books or omission of page, number or line, correction shall be made in accordance with the method stipulated in the State unified accounting system, and the accounting personnel and the person-in-charge of the accounting organisation (accounting officer) shall affix seal at the correction.

使用电子计算机进行会计核算的，其会计账簿的登记、更正，应当符合国家统一的会计制度的规定。

If computers are used for accounting practice, the entries and corrections of account books shall comply with the provisions of the State's unified accounting system.

第十六条   各单位发生的各项经济业务事项应当在依法设置的会计账簿上统一登记、核算，不得违反本法和国家统一的会计制度的规定私设会计账簿登记、核算。

Article 16 The economic transaction and operational matters conducted by every unit shall be entered and calculated uniformly in the account books set up according to law and may not be entered or calculated in the account books set up secretly in violation of the provisions of this Law and the uniform accounting system of the State.

第十七条   各单位应当定期将会计账簿记录与实物、款项及有关资料相互核对，保证会计账簿记录与实物及款项的实有数额相符、会计账簿记录与会计凭证的有关内容相符、会计账簿之间相对应的记录相符、会计账簿记录与会计报表的有关内容相符。

Article 17 All organisations shall verify the records in their accounts books against the actual goods, monies and the relevant materials on a regular basis, ensure that the records in the accounts books match the actual amount of the actual goods and monies, that the records in the accounts books match the relevant contents of the accounting documents, that the corresponding records in the accounts books match, and that the records in the accounts books match the relevant contents of the accounting statements.

第十八条   各单位采用的会计处理方法，前后各期应当一致，不得随意变更；确有必要变更的，应当按照国家统一的会计制度的规定变更，并将变更的原因、情况及影响在财务会计报告中说明。

Article 18 Accounting arrangement methods adopted by every unit shall remain consistent from one period to another and may not be arbitrarily changed. Where changes are absolutely necessary, the changes shall be made in accordance with the provisions of the uniform accounting system of the State, and the reasons circumstances and effects of the changes shall be explained in the financial and accounting reports.

第十九条   单位提供的担保、未决诉讼等或有事项，应当按照国家统一的会计制度的规定，在财务会计报告中予以说明。

Article 19 Probable matters such as guaranty provided by the units or pending lawsuit of the units, etc. shall be explained in the financial and accounting reports in accordance with the provisions of the uniform accounting system of the State.

第二十条   财务会计报告应当根据经过审核的会计账簿记录和有关资料编制，并符合本法和国家统一的会计制度关于财务会计报告的编制要求、提供对象和提供期限的规定；其他法律、行政法规另有规定的，从其规定。

Article 20 Financial and accounting reports shall be prepared on the basis of the examined accounting book records and relevant documents. They must be in conformity with the provisions of this Law and the uniform accounting system of the State on matters relating to the requirements for the preparation thereof, to whom they are required to be submitted, and the time limit within which they must be submitted to. Where other laws or administrative regulations stipulated otherwise, such provisions shall be applied.

财务会计报告由会计报表、会计报表附注和财务情况说明书组成。向不同的会计资料使用者提供的财务会计报告，其编制依据应当一致。有关法律、行政法规规定会计报表、会计报表附注和财务情况说明书须经注册会计师审计的，注册会计师及其所在的会计师事务所出具的审计报告应当随同财务会计报告一并提供。

Financial accounting reports shall comprise accounting statements, notes to accounting statements and financial statements. The basis for formulation of financial accounting reports provided to different users of accounting materials shall be consistent. Where the relevant laws and administrative regulations stipulate that the accounting statements, notes to accounting statements and financial statements are required to be audited by a certified public accountant, the audit report issued by the certified public accountant and his/her accounting firm shall be provided together with the financial accounting report.

第二十一条   财务会计报告应当由单位负责人和主管会计工作的负责人、会计机构负责人（会计主管人员）签名并盖章；设置总会计师的单位，还须由总计师签名并盖章。

Article 21 Financial and accounting reports shall be signed and sealed by the person in charge of the unit, the person in charge of accounting work, and the person in charge of the accounting office (accountant in charge) .For a unit having an accountant-general, the accountant-general shall also sign and seal the financial and accounting reports.

单位负责人应当保证财务会计报告真实、完整。

The person-in-charge of an organisation shall ensure the veracity and integrity of the financial accounting reports.

第二十二条   会计记录的文字应当使用中文。在民族自治地方，会计记录可以同时使用当地通用的一种民族文字。在中华人民共和国境内的外商投资企业、外国企业和其他外国组织的会计记录可以同时使用一种外国文字。

Article 22 The language used in accounting records shall be Chinese. In ethnic autonomous areas, accounting records can also be used in a common local ethnic language. Foreign investment enterprises, foreign enterprises and other foreign organisations in the People's Republic of China may concurrently use a foreign language for their accounting records.

第二十三条   各单位对会计凭证、会计账簿、财务会计报告和其他会计资料应当建立档案，妥善保管。会计档案的保管期限和销毁办法，由国务院财政部会同有关部门制定。

Article 23 All organisations shall set up archives for accounting documents, accounts books, financial accounting reports and other accounting materials, and keep them properly. The duration for retention of accounting records and methods of destruction shall be formulated by the Ministry of Finance of the State Council jointly with the relevant authorities.

第三章 公司、企业会计核算的特别规定

Chapter 3 Special Provisions on the Accounting Practice of Companies and Enterprises

第二十四条   公司、企业进行会计核算，除应当遵守本法第二章的规定外，还应当遵守本章规定。

Article 24 The accounting practice of a company or an enterprise shall be in conformity with the provisions of this Chapter, in addition to the provisions of Chapter II of this Law.

第二十五条   公司、企业必须根据实际发生的经济业务事项，按照国家统一的会计制度的规定确认、计量和记录资产、负债、所有者权益、收入、费用、成本和利润。

Article 25 Companies and enterprises must confirm, calculate and record assets, debts, owners' equities, revenues, expenses, costs, and profits in accordance with the provisions of the uniform accounting system of the State on the basis of the economic transaction and operational matters which actually occur.

第二十六条   公司、企业进行会计核算不得有下列行为：

Article 26 In handling accounting practice, companies and enterprises may not conduct the following acts:

（一）随意改变资产、负债、所有者权益的确认标准或者计量方法，虚列、多列、不列或者少列资产、负债、所有者权益；

1. Arbitrarily changing the verification standards or computation method for their assets, liabilities and creditor's rights, and falsifying the statement of their assets, liabilities and creditor's rights by false statement, over-statement, no-statement or under-statement;

（二）虚列或者隐瞒收入，推迟或者提前确认收入；

2. fraudulently listing or concealing revenues, delaying to confirm revenues or confirming revenues in advance;

（三）随意改变费用、成本的确认标准或者计量方法，虚列、多列、不列或者少列费用、成本；

(III) arbitrarily changing the verification standards or calculation method for their expenses and costs, and falsifying the statement of their expenses and costs by false statement, over-statement, no-statement or under-statement;

（四）随意调整利润的计算、分配方法，编造虚假利润或者隐瞒利润；

(IV) making arbitrary adjustment on the methods of calculation or distribution of profits, fabricating false profits or concealing profits;

（五）违反国家统一的会计制度规定的其他行为。

(V) other acts violating the provisions of the uniform accounting system of the State.

第四章 会计监督

Chapter IV Accounting Supervision

第二十七条   各单位应当建立、健全本单位内部会计监督制度。单位内部会计监督制度应当符合下列要求：

Article 27 All organisations shall establish and improve upon their internal accounting supervision system. The internal accounting supervision of an entity shall meet the following requirements:

（一）记账人员与经济业务事项和会计事项的审批人员、经办人员、财物保管人员的职责权限应当明确，并相互分离、相互制约；

1. The staff making accounting records, the persons responsible for approval of economic transaction and operational matters and that responsible for accounting matters, the staff handling accounting matters and the staff handling matters for the safe-keeping of properties shall all have clear, separate responsibilities, powers and functions, and they shall check mutually;

（二）重大对外投资、资产处置、资金调度和其他重要经济业务事项的决策和执行的相互监督、相互制约程序应当明确；

(II) The procedures for mutual supervision and mutual checks on the decision-making and its implementation on important economic transaction and operational matters, such as important external investment, the disposal of assets, the operation of funds etc., shall be explicit and clear;

（三）财产清查的范围、期限和组织程序应当明确；

(III) The scope, time limit and organizational procedures for checking of properties shall be explicit and clear;

（四）对会计资料定期进行内部审计的办法和程序应当明确。

(IV) The measures and procedures for regular internal auditing of accounting documents shall be explicit and clear.

第二十八条   单位负责人应当保证会计机构、会计人员依法履行职责，不得授意、指使、强令会计机构、会计人员违法办理会计事项。

Article 28 The person in charge of a unit shall ensure that the accounting office and the accounting personnel perform their functions legally. He may not incite, instigate or forcibly order the accounting office or the accounting personnel of the unit to handle the accounting matters illegally.

会计机构、会计人员对违反本法和国家统一的会计制度规定的会计事项，有权拒绝办理或者按照职权予以纠正。

Accounting organisations and accounting personnel shall have the right to refuse to handle accounting matters which violate the provisions of this Law and the State unified accounting system, and to rectify in accordance with their purview.

第二十九条   会计机构、会计人员发现会计账簿记录与实物、款项及有关资料不相符的，按照国家统一的会计制度的规定有权自行处理的，应当及时处理；无权处理的，应当立即向单位负责人报告，请求查明原因，作出处理。

Article 29 When accounting offices or accounting personnel find that the accounting book records are inconsistent with the physical assets, cash holdings or the relevant documents, and where they have the authorities to handle it on their own according to the provisions of the uniform accounting system of the State, they shall handle it timely. Where they do not have the authorities, they shall report immediately to the person in charge of the unit and request to make investigation on the causes and to handle it accordingly.

第三十条   任何单位和个人对违反本法和国家统一的会计制度规定的行为，有权检举。收到检举的部门有权处理的，应当依法按照职责分工及时处理；无权处理的，应当及时移送有权处理的部门处理。收到检举的部门、负责处理的部门应当为检举人保密，不得将检举人姓名和检举材料转给被检举单位和被检举人个人。

Article 30 Any unit or individual have the right to report on violations of the provisions of this Law or of the uniform accounting system of the State. Upon receiving such a report, the department having the power to deal with the violation shall, within their functions and duties, deal with it timely according to law. The department having received such report and the department responsible for dealing with it shall keep confidentiality for the reporting person and may not disclose the name of the reporting person, nor transfer the reporting materials to the unit or the individual being reported.

第三十一条   有关法律、行政法规规定，须经注册会计师进行审计的单位，应当向受委托的会计师事务所如实提供会计凭证、会计账簿、财务会计报告和他会计资料以及有关情况。

Article 31 Where a unit is subject to audit by certified public accountant in accordance with the provisions of the relevant laws and administrative regulations, the unit shall provide truthfully accounting vouchers, account books, financial and accounting reports and other accounting documents as well as the relevant information to the delegated accounting firm.

任何单位或者个人不得以任何方式要求或者示意注册会计师及其所在的会计师事务所出具不实或者不当的审计报告。

No organisation or individual shall require or hint to a certified public accountant and his/her accounting firm in any manner to issue an untrue or inappropriate audit report.

财政部门有权对会计师事务所出具审计报告的程序和内容进行监督。

The finance authorities shall have the right to supervise the procedures for issuance of audit reports by accounting firms and the contents of audit reports.

第三十二条   财政部门对各单位的下列情况实施监督：

Article 32 The financial departments shall supervise on the following matters of every unit:

（一）是否依法设置会计账簿；

1. Whether accounting books are set up according to law;

（二）会计凭证、会计账簿、财务会计报告和其他会计资料是否真实、完整；

2. Whether accounting vouchers, account books, financial and accounting reports and other accounting documents are authentic and complete;

（三）会计核算是否符合本法和国家统一的会计制度的规定；

(III) Whether its accounting practice is in conformity with the provisions of this Law and the uniform accounting system of the state;

（四）从事会计工作的人员是否具备专业能力、遵守职业道德。

4. Whether the accounting personnel have expertise in accounting and comply with the occupational ethics.

在对前款第（二）项所列事项实施监督，发现重大违法嫌疑时，国务院财政部门及其派出机构可以向与被监督单位有经济业务往来的单位和被监督单位开立账户的金融机构查询有关情况，有关单位和金融机构应当给予支持。

When conducting supervision over matters listed in Item 2 of the preceding paragraph and discovering any major suspected violation of laws, the financial department of the State Council and its dispatched office may make inquiries of the entities that have economic transactions with the supervised entity and the financial institutions with which the supervised entity opens the account, and relevant entities and financial institutions shall offer support.

第三十三条   财政、审计、税务、人民银行、证券监管、保险监管等部门应当依照有关法律、行政法规规定的职责，对有关单位的会计资料实施监督检查。

Article 33 Financial department, auditing department, tax administration, people's bank, department for securities administration and department for insurance administration etc., shall conduct supervision and inspection on the accounting documents of the relevant units in accordance with the provisions of the relevant laws and administrative regulations on their functions and duties.

前款所列监督检查部门对有关单位的会计资料依法实施监督检查后，应当出具检查结论。有关监督检查部门已经作出的检查结论能够满足其他监督检查部门履行本部门职责需要的，其他监督检查部门应当加以利用，避免重复查账。

The supervision and inspection authorities mentioned in the preceding paragraph shall, upon supervision and inspection over accounting materials of the relevant organisations pursuant to the law, issue an inspection conclusion. If the inspection conclusion made by a supervisory and inspection department is sufficient to meet the requirements of other supervisory and inspection departments for performing their duties and functions, the other supervisory and inspection departments shall make use of the conclusion and shall avoid making repeated self-auditing.

第三十四条   依法对有关单位的会计资料实施监督检查的部门及其工作人员对在监督检查中知悉的国家秘密和商业秘密负有保密义务。

Article 34 Departments and their personnel exercising supervision over and conducting inspection of the accounting materials of the related units according to law have the obligation to keep confidential all State secrets and commercial secrets that come to their knowledge in their supervision and inspection.

第三十五条   各单位必须依照有关法律、行政法规的规定，接受有关监督检查部门依法实施的监督检查，如实提供会计凭证、会计账簿、财务会计报告和他会计资料以及有关情况，不得拒绝、隐匿、谎报。

Article 35 All organisations shall, pursuant to the provisions of the relevant laws and administrative regulations, accept supervision and inspection implemented pursuant to the law by the relevant supervision and inspection authorities, and provide accounting documents, accounts books, financial accounting reports, other accounting materials and the relevant information truthfully, and shall not refuse to provide information, conceal information or provide false information.

第五章 会计机构和会计人员

Chapter 5 Accounting Offices and Accounting Personnel

第三十六条   各单位应当根据会计业务的需要，设置会计机构，或者在有关机构中设置会计人员并指定会计主管人员；不具备设置条件的，应当委托经批准设立从事会计代理记账业务的中介机构代理记账。

Article 36 All units shall, according to the needs of the accounting affair, set up an accounting office or staff a relevant office with accounting personnel and designate an accountant in charge. Where conditions do not permit, the unit shall delegate its bookkeeping to an intermediary institution which is established upon approval to engage in bookkeeping.

国有的和国有资产占控股地位或者主导地位的大、中型企业必须设置总会计师。总会计师的任职资格、任免程序、职责权限由国务院规定。

Large and medium-sized enterprises owned by the State and in which State-owned assets occupy a controlling or leading position must have a chief accountant. The qualifications, appointment and removal procedures, duties and powers of chief accountants shall be stipulated by the State Council.

第三十七条   会计机构内部应当建立稽核制度。

Article 37 An accounting office shall establish an internal auditing system.

出纳人员不得兼任稽核、会计档案保管和收入、支出、费用、债权债务账目的登记工作。

A cashier shall not be concurrently in charge of auditing, custody of accounting archives or recording the revenue, expenditure, expense or claims and liability accounts.

第三十八条   会计人员应当具备从事会计工作所需要的专业能力。

Article 38 Accounting personnel shall have expertise necessary for the engagement in the accounting work.

担任单位会计机构负责人（会计主管人员）的，应当具备会计师以上专业技术职务资格或者从事会计工作三年以上经历。

The person-in-charge of an accounting office (director of accounting) shall either hold a professional qualification of accountant or above, or have at least three years of accounting work experience.

本法所称会计人员的范围由国务院财政部门规定。

The scope of accounting personnel referred to in this Law shall be stipulated by the finance authorities of the State Council.

第三十九条   会计人员应当遵守职业道德，提高业务素质。对会计人员的教育和培训工作应当加强。

Article 39 Accounting personnel shall abide by professional ethics and improve their professional qualities. Education and training for accounting personnel shall be strengthened.

第四十条   因有提供虚假财务会计报告，做假账，隐匿或者故意销毁会计凭证、会计账簿、财务会计报告，贪污，挪用公款，职务侵占等与会计职务的有关违法行为被依法追究刑事责任的人员，不得再从事会计工作。

Article 40 Persons who are investigated for criminal liabilities according to law for providing false financial and accounting reports, making false accounts, concealing or intentionally destroying accounting vouchers, account books as well as financial and accounting reports, embezzlement, misappropriating public funds, taking possession of properties by taking advantages of positions or for other illegal acts relating to their accounting positions shall not engage in accounting work any longer.

第四十一条   会计人员调动工作或者离职，必须与接管人员办清交接手续。

Article 41 Accounting personnel who are being transferred to other work or leaving their posts must finalize the handing-over procedures with the persons who are taking over.

一般会计人员办理交接手续，由会计机构负责人（会计主管人员）监交；会计机构负责人（会计主管人员）办理交接手续，由单位负责人监交，必要时主管单位可以派人会同监交。

The person in charge of the accounting office (accountant in charge) shall supervise handing-over procedures for ordinary accounting personnel. The person in charge of a unit shall supervise handing-over procedures for the person in charge of the accounting office (accountant in charge). When necessary, the superior administrative unit may send personnel to participate in the supervision of the handing-over.

第六章 法律责任

Chapter 6 Legal Liabilities

第四十二条   违反本法规定，有下列行为之一的，由县级以上人民政府财政部门责令限期改正，可以对单位并处三千元以上五万元以下的罚款；对其直接负责的主管人员和其他直接责任人员，可以处二千元以上二万元以下的罚款；属于国家工作人员的，还应当由其所在单位或者有关单位依法给予行政处分：

Article 42 Any unit that, in violation of the provisions of this Law, commits one of the following acts shall be ordered by the finance department of the people's government at or above the county level to set it right within a time limit and may, in addition, be fined not less than 3,000 yuan but not more than 50,000 yuan in respect of the unit, and the persons who are directly in charge and the other persons who are directly responsible may be fined not less than 2,000 yuan but not more than 20,000 yuan; if it is a State functionary, administrative sanctions shall, in addition, be imposed according to law by the unit to which he belongs or by the unit concerned:

（一）不依法设置会计账簿的；

1. No account books are set up according to law;

（二）私设会计账簿的；

(II) Account books are set up secretly;

（三）未按照规定填制、取得原始凭证或者填制、取得的原始凭证不符合规定的；

(III) Original vouchers are drawn up or obtained not conforming to the provisions or Original vouchers drawn up or obtained are not in conformity with the provisions;

（四）以未经审核的会计凭证为依据登记会计账簿或者登记会计账簿不符合规定的；

(IV) Account books are recorded on the basis of accounting vouchers which are not examined and verified or Account books are recorded not conforming to the provisions;

（五）随意变更会计处理方法的；

(V) The measures for accounting arrangement are arbitrarily changed;

（六）向不同的会计资料使用者提供的财务会计报告编制依据不一致的；

(VI) the basis for preparing financial and accounting reports provided to different users of accounting materials is inconsistent;

（七）未按照规定使用会计记录文字或者记账本位币的；

(VII) Failure to use in accordance with the provisions the account recording language or the recording currency;

（八）未按照规定保管会计资料，致使会计资料毁损、灭失的；

(VIII) Failure to keep in accordance with the provisions the accounting documents, and thus resulting in destruction and loss of such accounting documents;

（九）未按照规定建立并实施单位内部会计监督制度或者拒绝依法实施的监督或者不如实提供有关会计资料及有关情况的；

(IX) Failure to establish and implement in accordance with the provisions the internal accounting supervision system of the unit, or refusing supervision conducted according to law or untruthfully providing the relevant accounting documents as well as relevant information;

（十）任用会计人员不符合本法规定的。

(X) The appointment of accounting personnel is not in conformity with the provisions of this Law.

有前款所列行为之一，构成犯罪的，依法追究刑事责任。

Anyone who commits any of the acts listed in the preceding paragraph, which constitutes a crime, shall be investigated for criminal responsibility in accordance with law.

会计人员有第一款所列行为之一，情节严重的，五年内不得从事会计工作。

Accounting personnel who have committed any of the acts stipulated in the first paragraph shall not be allowed to undertake accounting work within the next five years if the case is serious.

有关法律对第一款所列行为的处罚另有规定的，依照有关法律的规定办理。

Where the relevant laws stipulate otherwise on punishment for the acts stipulated in the first paragraph, the matter shall be dealt with pursuant to such provisions.

第四十三条   伪造、变造会计凭证、会计账簿，编制虚假财务会计报告，构成犯罪的，依法追究刑事责任。

Article 43 Where accounting vouchers or account books are forged or altered, or false financial and accounting reports are prepared, and therefore an crime is constituted, criminal liability shall be investigated in accordance with law.

有前款行为，尚不构成犯罪的，由县级以上人民政府财政部门予以通报，可以对单位并处五千元以上十万元以下的罚款；对其直接负责的主管人员和其他直接责任人员，可以处三千元以上五万元以下的罚款；属于国家工作人员的，还应当由其所在单位或者有关单位依法给予撤职直至开除的行政处分；其中的会计人员，五年内不得从事会计工作。

Where the acts as stipulated in the preceding paragraph are committed but no crime is constituted, the financial department of the people's government at or above the county level shall circulate a notice, may simultaneously impose a fine of not less than 5,000 yuan but not more than 100,000 yuan upon the unit, and may impose a fine of not less than 3,000 yuan but not more than 50,000 yuan upon the persons directly in charge and the other persons directly responsible. The persons who are State functionaries shall also be imposed upon administrative sanctions according to law from removing from post up to expelling from the units by the unit to which they belong or the unit concerned; the accounting personnel among them may not engage in accounting work within five years.

第四十四条   隐匿或者故意销毁依法应当保存的会计凭证、会计账簿、财务会计报告，构成犯罪的，依法追究刑事责任。

Article 44 Where accounting vouchers, account books or financial and accounting reports that should be kept according to law are concealed or intentionally destroyed, and therefore a crime is constituted, criminal liability shall be investigated in accordance with law.

有前款行为，尚不构成犯罪的，由县级以上人民政府财政部门予以通报，可以对单位并处五千元以上十万元以下的罚款；对其直接负责的主管人员和其他直接责任人员，可以处三千元以上五万元以下的罚款；属于国家工作人员的，还应当由其所在单位或者有关单位依法给予撤职直至开除的行政处分；其中的会计人员，五年内不得从事会计工作。

Where the acts as stipulated in the preceding paragraph are committed but no crime is constituted, the financial department of the people's government at or above the county level shall circulate a notice, may simultaneously impose a fine of not less than 5,000 yuan but not more than 100,000 yuan upon the unit, and may impose a fine of not less than 3,000 yuan but not more than 50,000 yuan upon the persons directly in charge and the other persons directly responsible. The persons who are State functionaries shall also be imposed upon administrative sanctions according to law from removing from post up to expelling from the units by the unit to which they belong or the unit concerned; the accounting personnel among them may not engage in accounting work within five years.

第四十五条   授意、指使、强令会计机构、会计人员及其他人员伪造、变造会计凭证、会计账簿，编制虚假财务会计报告或者隐匿、故意销毁依法应当保的会计凭证、会计账簿、财务会计报告，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，可以处五千元以上五万元以下的罚款；属于国家工作人员的，还应当由其所在单位或者有关单位依法给予降级、撤职、开除的行政处分。

Article 45 In the event of authorisation, instigation or coercion of accounting organisations, accounting personnel and other personnel to forge or tamper with accounting vouchers or accounts books, or falsify financial accounting reports or conceal or intentionally destroy accounting vouchers, accounting books, financial accounting reports which are required to be retained pursuant to the law, if the case constitutes a criminal offence, criminal liability shall be pursued in accordance with the law; where the case does not constitute a criminal offence, a fine ranging from RMB5,000 to RMB50,000 may be imposed; where the offender is a civil servant, he/she shall also be subject to administrative punishment imposed by his/her employer or the relevant authorities pursuant to the law, such as demotion, dismissal or termination of employment.

第四十六条   单位负责人对依法履行职责、抵制违反本法规定行为的会计人员以降级、撤职、调离工作岗位、解聘或者开除等方式实行打击报复，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，由其所在单位或者有关单位依法给予行政处分。对受打击报复的会计人员，应当恢复其名誉和原有职务、级别。

Article 46 Where the person in charge of a unit persecutes or retaliates against the accounting personnel, who perform their duties according to law and oppose acts violating the provisions of this Law, by means of demoting to a lower rank, removing from post, transferring working post, dismissing from employment or expelling from the units, etc., and therefore constitute a crime, criminal responsibility shall be investigated in accordance with law; if no crime is constituted, administrative sanctions shall be imposed according to law by the units to which they belong or the unit concerned. The reputation of the accountant retaliated shall be rehabilitated and his original position and grade be restored.

第四十七条   财政部门及有关行政部门的工作人员在实施监督管理中滥用职权、玩忽职守、徇私舞弊或者泄露国家秘密、商业秘密，构成犯罪的，依法追刑事责任；尚不构成犯罪的，依法给予行政处分。

Article 47 Functionaries in financial departments and relevant administrative departments who abuse their powers, neglect their duties, commit illegalities for personal interests or by fraudulent means, or disclose State secrets or commercial secrets, and therefore constitute crimes, shall be investigated for criminal liabilities in accordance with law; administrative sanctions shall be imposed if no crime is constituted.

第四十八条   违反本法第三十条规定，将检举人姓名和检举材料转给被检举单位和被检举人个人的，由所在单位或者有关单位依法给予行政处分。

Article 48 Whoever, in violation of the provisions in Article 38 of this Law, transfers the name of the reporting person and reporting materials to the unit reported and the person reported shall be imposed upon administrative sanctions according to law by the unit to which he belongs or the unit concerned.

第四十九条   违反本法规定，同时违反其他法律规定的，由有关部门在各自职权范围内依法进行处罚。

Article 49 Where the provisions of both this Law and other laws are violated simultaneously, sanctions shall be imposed according to law by the relevant departments within their respective functions and powers.

第七章 附 则

Chapter 7 Supplementary Provisions

第五十条   本法下列用语的含义：

Article 50 Terms used in this Law are defined as follows:

单位负责人，是指单位法定代表人或者法律、行政法规规定代表单位行使职权的主要负责人。

The person in charge of a unit refers to the legal representative of a unit or the person in charge stipulated by laws and administrative regulations who performs functions and powers on behalf of the unit.

国家统一的会计制度，是指国务院财政部门根据本法制定的关于会计核算、会计监督、会计机构和会计人员以及会计工作管理的制度。

The State unified accounting system shall mean the system formulated by the finance department of the State Council pursuant to this Law with regards to accounting, accounting supervision, accounting organisations and accounting personnel, and administration of accounting work.

第五十一条   个体工商户会计管理的具体办法，由国务院财政部门根据本法的原则另行规定。

Article 51 The specific measures governing the accounting of individual industrial and commercial business operators shall be formulated separately by the financial department of the State Council in accordance with the principles of this Law.

第五十二条   本法自2000年7月1日起施行。

Article 52 This Law shall go into effect as of July 1, 2000.