法律文本

中華人民共和國會計法（2017修正）

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

（1985年1月21日第六屆全國人民代表大會常務委員會第九次會議通過, 1993年12月29日第八屆全國人民代表大會常務委員會第五次會議修正, 1999年10月31日第九屆全國人民代表大會常務委員會第十二次會議修訂，2017年11月4日第十二屆全國人民代表大會常務委員會第三十次會議修正。）

(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 總 則

Chapter 1 General Provisions

第一條   為了規範會計行為，保證會計資料真實、完整，加強經濟管理和財務管理，提高經濟效益，維護社會主義市場經濟秩序，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.

第二條   國家機關、社會團體、公司、企業、事業單位和其他組織（以下統稱單位）必須依照本法辦理會計事務。

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.

第三條   各單位必須依法設置會計賬簿，並保證其真實、完整。

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

第四條   單位負責人對本單位的會計工作和會計資料的真實性、完整性負責。

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.

第五條   會計機構、會計人員依照本法規定進行會計核算，實行會計監督。

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

任何單位或者個人不得以任何方式授意、指使、強令會計機構、會計人員偽造、變造會計憑證、會計賬簿和其他會計資料，提供虛假財務會計報告。

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.

任何單位或者個人不得對依法履行職責、抵制違反本法規定行為的會計人員實行打擊報複。

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.

第六條   對認真執行本法，忠於職守，堅持原則，做出顯著成績的會計人員，給予精神的或者物質的獎勵。

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.

第七條   國務院財政部門主管全國的會計工作。

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

縣級以上地方各級人民政府財政部門管理本行政區域內的會計工作。

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

第八條   國家實行統一的會計制度。國家統一的會計制度由國務院財政部門根據本法制定並公布。

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.

國務院有關部門可以依照本法和國家統一的會計制度制定對會計核算和會計監督有特殊要求的行業實施國家統一的會計制度的具體辦法或者補充規定，報國務院財政部門審核批準。

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.

中國人民解放軍總後勤部可以依照本法和國家統一的會計制度制定軍隊實施國家統一的會計制度的具體辦法，報國務院財政部門備案。

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 會計核算

Chapter 2 Accounting Practice

第九條   各單位必須根據實際發生的經濟業務事項進行會計核算，填制會計憑證，登記會計賬簿，編制財務會計報告。

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.

任何單位不得以虛假的經濟業務事項或者資料進行會計核算。

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

第十條   下列經濟業務事項，應當辦理會計手續，進行會計核算：

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

（一）款項和有價證券的收付；

1. Receipt and payment of money and securities;

（二）財物的收發、增減和使用；

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

（三）債權債務的發生和結算；

(III) creation and settlement of debts and claims;

（四）資本、基金的增減；

(IV) Increase and decrease of capital and funds;

（五）收入、支出、費用、成本的計算；

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

（六）財務成果的計算和處理；

(VI) computation and treatment of financial results; and

（七）需要辦理會計手續、進行會計核算的其他事項。

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

第十一條   會計年度自公曆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.

第十二條   會計核算以人民幣為記賬本位幣。

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

業務收支以人民幣以外的貨幣為主的單位，可以選定其中一種貨幣作為記賬本位幣，但是編報的財務會計報告應當折算為人民幣。

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.

第十三條   會計憑證、會計賬簿、財務會計報告和其他會計資料，必須符合國家統一的會計制度的規定。

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.

使用電子計算機進行會計核算的，其軟件及其生成的會計憑證、會計賬簿、財務會計報告和其他會計資料，也必須符合國家統一的會計制度的規定。

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.

任何單位和個人不得偽造、變造會計憑證、會計賬簿及其他會計資料，不得提供虛假的財務會計報告。

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

第十四條   會計憑證包括原始憑證和記賬憑證。

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

辦理本法第十條所列的經濟業務事項，必須填制或者取得原始憑證並及時送交會計機構。

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.

會計機構、會計人員必須按照國家統一的會計制度的規定對原始憑證進行審核，對不真實、不合法的原始憑證有權不予接受，並向單位負責人報告；對記載不準確、不完整的原始憑證予以退回，並要求按照國家統一的會計制度的規定更正、補充。

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.

原始憑證記載的各項內容均不得塗改；原始憑證有錯誤的，應當由出具單位重開或者更正，更正處應當加蓋出具單位印章。原始憑證金額有錯誤的，應當由出具單位重開，不得在原始憑證上更正。

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.

記賬憑證應當根據經過審核的原始憑證及有關資料編制。

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

第十五條   會計賬簿登記，必須以經過審核的會計憑證為依據，並符合有關法律、行政法規和國家統一的會計制度的規定。會計賬簿包括總賬、明細賬、日記賬和其他輔助性賬簿。

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.

會計賬簿應當按照連續編號的頁碼順序登記。會計賬簿記錄發生錯誤或者隔頁、缺號、跳行的，應當按照國家統一的會計制度規定的方法更正，並由會計人員和會計機構負責人（會計主管人員）在更正處蓋章。

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.

使用電子計算機進行會計核算的，其會計賬簿的登記、更正，應當符合國家統一的會計制度的規定。

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.

第十六條   各單位發生的各項經濟業務事項應當在依法設置的會計賬簿上統一登記、核算，不得違反本法和國家統一的會計制度的規定私設會計賬簿登記、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.

第十七條   各單位應當定期將會計賬簿記錄與實物、款項及有關資料相互核對，保證會計賬簿記錄與實物及款項的實有數額相符、會計賬簿記錄與會計憑證的有關內容相符、會計賬簿之間相對應的記錄相符、會計賬簿記錄與會計報表的有關內容相符。

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.

第十八條   各單位采用的會計處理方法，前後各期應當一致，不得隨意變更；確有必要變更的，應當按照國家統一的會計制度的規定變更，並將變更的原因、情況及影響在財務會計報告中說明。

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.

第十九條   單位提供的擔保、未決訴訟等或有事項，應當按照國家統一的會計制度的規定，在財務會計報告中予以說明。

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.

第二十條   財務會計報告應當根據經過審核的會計賬簿記錄和有關資料編制，並符合本法和國家統一的會計制度關於財務會計報告的編制要求、提供對象和提供期限的規定；其他法律、行政法規另有規定的，從其規定。

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.

財務會計報告由會計報表、會計報表附注和財務情況說明書組成。向不同的會計資料使用者提供的財務會計報告，其編制依據應當一致。有關法律、行政法規規定會計報表、會計報表附注和財務情況說明書須經注冊會計師審計的，注冊會計師及其所在的會計師事務所出具的審計報告應當隨同財務會計報告一並提供。

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.

第二十一條   財務會計報告應當由單位負責人和主管會計工作的負責人、會計機構負責人（會計主管人員）簽名並蓋章；設置總會計師的單位，還須由總計師簽名並蓋章。

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.

單位負責人應當保證財務會計報告真實、完整。

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

第二十二條   會計記錄的文字應當使用中文。在民族自治地方，會計記錄可以同時使用當地通用的一種民族文字。在中華人民共和國境內的外商投資企業、外國企業和其他外國組織的會計記錄可以同時使用一種外國文字。

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.

第二十三條   各單位對會計憑證、會計賬簿、財務會計報告和其他會計資料應當建立檔案，妥善保管。會計檔案的保管期限和銷毀辦法，由國務院財政部會同有關部門制定。

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、企業會計核算的特別規定

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

第二十四條   公司、企業進行會計核算，除應當遵守本法第二章的規定外，還應當遵守本章規定。

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.

第二十五條   公司、企業必須根據實際發生的經濟業務事項，按照國家統一的會計制度的規定確認、計量和記錄資產、負債、所有者權益、收入、費用、成本和利潤。

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.

第二十六條   公司、企業進行會計核算不得有下列行為：

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

（一）隨意改變資產、負債、所有者權益的確認標準或者計量方法，虛列、多列、不列或者少列資產、負債、所有者權益；

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）虛列或者隱瞞收入，推遲或者提前確認收入；

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

（三）隨意改變費用、成本的確認標準或者計量方法，虛列、多列、不列或者少列費用、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）隨意調整利潤的計算、分配方法，編造虛假利潤或者隱瞞利潤；

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

（五）違反國家統一的會計制度規定的其他行為。

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

第四章 會計監督

Chapter IV Accounting Supervision

第二十七條   各單位應當建立、健全本單位內部會計監督制度。單位內部會計監督制度應當符合下列要求：

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）記賬人員與經濟業務事項和會計事項的審批人員、經辦人員、財物保管人員的職責權限應當明確，並相互分離、相互制約；

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）重大對外投資、資產處置、資金調度和其他重要經濟業務事項的決策和執行的相互監督、相互制約程序應當明確；

(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）財產清查的範圍、期限和組織程序應當明確；

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

（四）對會計資料定期進行內部審計的辦法和程序應當明確。

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

第二十八條   單位負責人應當保證會計機構、會計人員依法履行職責，不得授意、指使、強令會計機構、會計人員違法辦理會計事項。

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.

會計機構、會計人員對違反本法和國家統一的會計制度規定的會計事項，有權拒絕辦理或者按照職權予以糾正。

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.

第二十九條   會計機構、會計人員發現會計賬簿記錄與實物、款項及有關資料不相符的，按照國家統一的會計制度的規定有權自行處理的，應當及時處理；無權處理的，應當立即向單位負責人報告，請求查明原因，作出處理。

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.

第三十條   任何單位和個人對違反本法和國家統一的會計制度規定的行為，有權檢舉。收到檢舉的部門有權處理的，應當依法按照職責分工及時處理；無權處理的，應當及時移送有權處理的部門處理。收到檢舉的部門、負責處理的部門應當為檢舉人保密，不得將檢舉人姓名和檢舉材料轉給被檢舉單位和被檢舉人個人。

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.

第三十一條   有關法律、行政法規規定，須經注冊會計師進行審計的單位，應當向受委托的會計師事務所如實提供會計憑證、會計賬簿、財務會計報告和他會計資料以及有關情況。

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.

任何單位或者個人不得以任何方式要求或者示意注冊會計師及其所在的會計師事務所出具不實或者不當的審計報告。

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.

財政部門有權對會計師事務所出具審計報告的程序和內容進行監督。

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.

第三十二條   財政部門對各單位的下列情況實施監督：

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

（一）是否依法設置會計賬簿；

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

（二）會計憑證、會計賬簿、財務會計報告和其他會計資料是否真實、完整；

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

（三）會計核算是否符合本法和國家統一的會計制度的規定；

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

（四）從事會計工作的人員是否具備專業能力、遵守職業道德。

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

在對前款第（二）項所列事項實施監督，發現重大違法嫌疑時，國務院財政部門及其派出機構可以向與被監督單位有經濟業務往來的單位和被監督單位開立賬戶的金融機構查詢有關情況，有關單位和金融機構應當給予支持。

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.

第三十三條   財政、審計、稅務、人民銀行、證券監管、保險監管等部門應當依照有關法律、行政法規規定的職責，對有關單位的會計資料實施監督檢查。

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.

前款所列監督檢查部門對有關單位的會計資料依法實施監督檢查後，應當出具檢查結論。有關監督檢查部門已經作出的檢查結論能夠滿足其他監督檢查部門履行本部門職責需要的，其他監督檢查部門應當加以利用，避免重複查賬。

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.

第三十四條   依法對有關單位的會計資料實施監督檢查的部門及其工作人員對在監督檢查中知悉的國家秘密和商業秘密負有保密義務。

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.

第三十五條   各單位必須依照有關法律、行政法規的規定，接受有關監督檢查部門依法實施的監督檢查，如實提供會計憑證、會計賬簿、財務會計報告和他會計資料以及有關情況，不得拒絕、隱匿、謊報。

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 會計機構和會計人員

Chapter 5 Accounting Offices and Accounting Personnel

第三十六條   各單位應當根據會計業務的需要，設置會計機構，或者在有關機構中設置會計人員並指定會計主管人員；不具備設置條件的，應當委托經批準設立從事會計代理記賬業務的中介機構代理記賬。

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.

國有的和國有資產占控股地位或者主導地位的大、中型企業必須設置總會計師。總會計師的任職資格、任免程序、職責權限由國務院規定。

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.

第三十七條   會計機構內部應當建立稽核制度。

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

出納人員不得兼任稽核、會計檔案保管和收入、支出、費用、債權債務賬目的登記工作。

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.

第三十八條   會計人員應當具備從事會計工作所需要的專業能力。

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

擔任單位會計機構負責人（會計主管人員）的，應當具備會計師以上專業技術職務資格或者從事會計工作三年以上經曆。

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.

本法所稱會計人員的範圍由國務院財政部門規定。

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

第三十九條   會計人員應當遵守職業道德，提高業務素質。對會計人員的教育和培訓工作應當加強。

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

第四十條   因有提供虛假財務會計報告，做假賬，隱匿或者故意銷毀會計憑證、會計賬簿、財務會計報告，貪汙，挪用公款，職務侵占等與會計職務的有關違法行為被依法追究刑事責任的人員，不得再從事會計工作。

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.

第四十一條   會計人員調動工作或者離職，必須與接管人員辦清交接手續。

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.

一般會計人員辦理交接手續，由會計機構負責人（會計主管人員）監交；會計機構負責人（會計主管人員）辦理交接手續，由單位負責人監交，必要時主管單位可以派人會同監交。

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 法律責任

Chapter 6 Legal Liabilities

第四十二條   違反本法規定，有下列行為之一的，由縣級以上人民政府財政部門責令限期改正，可以對單位並處三千元以上五萬元以下的罰款；對其直接負責的主管人員和其他直接責任人員，可以處二千元以上二萬元以下的罰款；屬於國家工作人員的，還應當由其所在單位或者有關單位依法給予行政處分：

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）不依法設置會計賬簿的；

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

（二）私設會計賬簿的；

(II) Account books are set up secretly;

（三）未按照規定填制、取得原始憑證或者填制、取得的原始憑證不符合規定的；

(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）以未經審核的會計憑證為依據登記會計賬簿或者登記會計賬簿不符合規定的；

(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）隨意變更會計處理方法的；

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

（六）向不同的會計資料使用者提供的財務會計報告編制依據不一致的；

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

（七）未按照規定使用會計記錄文字或者記賬本位幣的；

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

（八）未按照規定保管會計資料，致使會計資料毀損、滅失的；

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

（九）未按照規定建立並實施單位內部會計監督制度或者拒絕依法實施的監督或者不如實提供有關會計資料及有關情況的；

(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）任用會計人員不符合本法規定的。

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

有前款所列行為之一，構成犯罪的，依法追究刑事責任。

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.

會計人員有第一款所列行為之一，情節嚴重的，五年內不得從事會計工作。

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.

有關法律對第一款所列行為的處罰另有規定的，依照有關法律的規定辦理。

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.

第四十三條   偽造、變造會計憑證、會計賬簿，編制虛假財務會計報告，構成犯罪的，依法追究刑事責任。

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.

有前款行為，尚不構成犯罪的，由縣級以上人民政府財政部門予以通報，可以對單位並處五千元以上十萬元以下的罰款；對其直接負責的主管人員和其他直接責任人員，可以處三千元以上五萬元以下的罰款；屬於國家工作人員的，還應當由其所在單位或者有關單位依法給予撤職直至開除的行政處分；其中的會計人員，五年內不得從事會計工作。

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.

第四十四條   隱匿或者故意銷毀依法應當保存的會計憑證、會計賬簿、財務會計報告，構成犯罪的，依法追究刑事責任。

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.

有前款行為，尚不構成犯罪的，由縣級以上人民政府財政部門予以通報，可以對單位並處五千元以上十萬元以下的罰款；對其直接負責的主管人員和其他直接責任人員，可以處三千元以上五萬元以下的罰款；屬於國家工作人員的，還應當由其所在單位或者有關單位依法給予撤職直至開除的行政處分；其中的會計人員，五年內不得從事會計工作。

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.

第四十五條   授意、指使、強令會計機構、會計人員及其他人員偽造、變造會計憑證、會計賬簿，編制虛假財務會計報告或者隱匿、故意銷毀依法應當保的會計憑證、會計賬簿、財務會計報告，構成犯罪的，依法追究刑事責任；尚不構成犯罪的，可以處五千元以上五萬元以下的罰款；屬於國家工作人員的，還應當由其所在單位或者有關單位依法給予降級、撤職、開除的行政處分。

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.

第四十六條   單位負責人對依法履行職責、抵制違反本法規定行為的會計人員以降級、撤職、調離工作崗位、解聘或者開除等方式實行打擊報複，構成犯罪的，依法追究刑事責任；尚不構成犯罪的，由其所在單位或者有關單位依法給予行政處分。對受打擊報複的會計人員，應當恢複其名譽和原有職務、級別。

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.

第四十七條   財政部門及有關行政部門的工作人員在實施監督管理中濫用職權、玩忽職守、徇私舞弊或者泄露國家秘密、商業秘密，構成犯罪的，依法追刑事責任；尚不構成犯罪的，依法給予行政處分。

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.

第四十八條   違反本法第三十條規定，將檢舉人姓名和檢舉材料轉給被檢舉單位和被檢舉人個人的，由所在單位或者有關單位依法給予行政處分。

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.

第四十九條   違反本法規定，同時違反其他法律規定的，由有關部門在各自職權範圍內依法進行處罰。

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 則

Chapter 7 Supplementary Provisions

第五十條   本法下列用語的含義：

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

單位負責人，是指單位法定代表人或者法律、行政法規規定代表單位行使職權的主要負責人。

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.

國家統一的會計制度，是指國務院財政部門根據本法制定的關於會計核算、會計監督、會計機構和會計人員以及會計工作管理的制度。

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.

第五十一條   個體工商戶會計管理的具體辦法，由國務院財政部門根據本法的原則另行規定。

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.

第五十二條   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.