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Accounting Law of the People's Republic of China [Revised]
中华人民共和国会计法 [已被修订]
【法宝引证码】
 
  
Order of the President of the People's Republic of China

(No. 21)

The Accounting Law of the People's Republic of China, as adopted at the 9th Session of the Sixth Standing Committee of the National People's Congress of the People's Republic of China on January 21, 1985, is hereby issued and shall come into force as of May 1, 1985.

President of the People's Republic of China: Li Xiannian

January 21, 1985

Accounting Law of the People's Republic of China
(Adopted at the Ninth Meeting of the Standing Committee of the Sixth National People's Congress on January 21, 1985)

 

中华人民共和国主席令
(第二十一号)


《中华人民共和国会计法》已由中华人民共和国第六届全国人民代表大会常务委员会第九次会议于一九八五年一月二十一日通过,现予公布,自一九八五年五月一日起施行。

中华人民共和国主席 李先念
一九八五年一月二十一日

中华人民共和国会计法
(一九八五年一月二十一日第六届全国人民代表大会常务委员会第九次会议通过)

CONTENTS
 目  录


CHAPTER I GENERAL PROVISIONS
 第一章 总则
CHAPTER II ACCOUNTING PRACTICE
 第二章 会计核算
CHAPTER III ACCOUNTING SUPERVISION
 第三章 会计监督
CHAPTER IV ACCOUNTING OFFICES AND ACCOUNTING PERSONNEL
 第四章 会计机构和会计人员
CHAPTER V LEGAL LIABILITY
 第五章 法律责任
CHAPTER VI SUPPLEMENTARY PROVISIONS
CHAPTER I GENERAL PROVISIONS
 第六章 附则
第一章 总  则
Article 1. This Law is formulated in order to improve accounting work, to ensure that accounting personnel exercise their functions and powers according to law and to bring into play the role of accounting in upholding the state systems of public finance administration and financial management, protecting socialist public property, strengthening economic management and raising economic results.
   第一条 为了加强会计工作,保障会计人员依法行使职权,发挥会计工作在维护国家财政制度和财务制度、保护社会主义公共财产、加强经济管理、提高经济效益中的作用,特制定本法。
Article 2. State enterprises and institutions, government agencies, public organizations and armed forces shall abide by this Law in handling accounting affairs.
   第二条 国营企业事业单位、 国家机关、社会团体、军队办理会计事务,必须遵守本法。
Article 3. Accounting offices and accounting personnel must abide by laws and regulations, and handle accounting affairs, conduct accounting computation and control and exercise accounting supervision in accordance with the stipulations of this Law.
   第三条 会计机构、会计人员必须遵守法律、法规,按照本法规定办理会计事务,进行会计核算,实行会计监督。
Article 4. Administrative heads of all localities, departments and units shall direct their accounting offices, accounting personnel and other personnel in implementing this Law and shall ensure that the functions and powers of accounting personnel are not infringed upon. No one is allowed to attack or retaliate against accounting personnel.
Moral encouragement and material awards shall be given to the accounting personnel who have made outstanding achievements in conscientiously implementing this Law and who are devoted to their duty.
   第四条 各地方、各部门、各单位的行政领导人领导会计机构、会计人员和其他人员执行本法,保障会计人员的职权不受侵犯。任何人不得对会计人员打击报复。
对认真执行本法,忠于职守,做出显著成绩的会计人员, 给予精神的或者物质的奖励。
Article 5. The department of finance under the State Council shall administer the accounting work throughout the country.
The departments of finance under the local people's governments at various levels shall administer the accounting work of their respective areas.
   第五条 国务院财政部门管理全国的会计工作。
地方各级人民政府的财政部门管理本地区的会计工作。
Article 6. A uniform accounting system of the state shall be formulated by the department of finance under the State Council in accordance with this Law.
The departments of finance under the people's governments of the provinces, autonomous regions, and municipalities directly under the Central Government, the competent departments of the State Council and the General Logistics Department of the Chinese People's Liberation Army may, on condition that this Law and the uniform accounting system of the state are not contravened, formulate accounting systems or supplemental stipulations for their respective areas and departments and submit them to the department of finance under the State Council for examination and approval or for the record.
CHAPTER II ACCOUNTING PRACTICE
   第六条 国家统一的会计制度,由国务院财政部门根据本法制定。
各省、自治区、直辖市人民政府的财政部门,国务院业务主管部门,中国人民解放军总后勤部,在同本法和国家统一的会计制度不相抵触的前提下,可以制定本地区、本部门和军队的会计制度或者补充规定,报国务院财政部门审核批准或者备案。
第二章 会计核算
Article 7. Accounting procedures shall be undertaken and accounting conducted with respect to the following transactions:
   第七条 下列事项,应当办理会计手续,进行会计核算:
(1) receipts and disbursements of cash holdings and valuable securities;
 (一) 款项和有价证券的收付;
(2) receipts, issuances, additions, reductions and use of money and articles of property;
 (二) 财物的收发、增减和使用;
(3) creation and settlement of debts and claims;
 (三) 债权债务的发生和结算;
(4) increases and decreases of funds, receipts and outlays of appropriations;
 (四) 基金的增减和经费的收支;
(5) computation of revenue, expenses and costs;
 (五) 收入、费用、成本的计算;
(6) computation and treatment of financial results; and
 (六) 财务成果的计算和处理;
(7) other transactions that are subject to accounting procedures and to accounting.
 (七) 其他需要办理会计手续、进行会计核算的事项。
Article 8. The fiscal year shall start on January 1 and end on December 31 on the Gregorian calendar.
   第八条 会计年度自公历一月一日起至十二月三十一日止。
Article 9. Account books shall be kept, using Renminbi yuan as the unit.
Transactions in foreign currency shall be converted into Renminbi in bookkeeping, and the conversion rate used, as well as the amounts in foreign currency, shall be recorded concurrently.
   第九条 会计记帐以人民币为单位。
以外国货币计算的,应当折合人民币记帐,同时登记外国货币金额和折合率。
Article 10. Accounting documents, account books, accounting statements and other accounting information shall be authentic, accurate and complete and shall conform to the provisions of the accounting system.
   第十条 会计凭证、会计帐簿、会计报表和其他会计资料必须真实、准确、完整,并符合会计制度的规定。
Article 11. In handling the transactions specified in Article 7 of this Law, original documents must be drawn up or obtained, and then promptly filed with the accounting office.
Accounting offices must examine the original documents and prepare accounting vouchers based on the original documents examined.
   第十一条 办理本法第七条规定的事项,必须填制或者取得原始凭证,并及时送交会计机构。
会计机构必须对原始凭证进行审核,并根据经过审核的原始凭证编制记帐凭证。
Article 12. Each unit shall set up its accounting items and account books in accordance with the provisions of the accounting system.
Accounting offices shall keep their books on the basis of the examined original documents and accounting vouchers in accordance with the bookkeeping rules stipulated by the accounting system.
   第十二条 各单位按照会计制度的规定设置会计科目和会计帐簿。
会计机构根据经过审核的原始凭证和记帐凭证,按照会计制度关于记帐规则的规定记帐。
Article 13. Each unit shall set up a property inventory system and ensure that the accounting records conform to the physical assets and cash holdings.
   第十三条 各单位应当建立财产清查制度,保证帐薄记录与实物、款项相符。
Article 14. Each unit shall prepare its accounting statements on the basis of the accounting records and in accordance with the provisions of the uniform accounting system of the state. The accounting statements shall be reported to the superior competent authorities for compilation and submission to the department of finance and other relevant departments.
Accounting statements shall be signed or sealed by the unit's administrative head, the person in charge of the accounting office and the accountant in charge. If the unit has an accountant general, he shall also sign or seal the accounting statements.
   第十四条 各单位按照国家统一的会计制度的规定,根据帐簿记录编制会计报表上报,经上级主管单位汇总后,报送财政部门和有关部门。
会计报表由单位行政领导人和会计机构负责人、会计主管人员签名或者盖章。设置总会计师的单位并由总会计师签名或者盖章。
Article 15. Archives shall be established for accounting documents, account books, accounting statements and other accounting information in accordance with the relevant state provisions, and shall be properly retained. The period of retention of the archives and the procedures for their destruction shall be stipulated jointly by the department of finance under the State Council and the relevant departments.
CHAPTER III ACCOUNTING SUPERVISION
   第十五条 会计凭证、会计帐簿、会计报表和其他会计资料,应当按照国家有关规定建立档案,妥善保管。会计档案的保管期限和销毁办法, 由国务院财政部门会同有关部门制定。
第三章 会计监督
Article 16. The accounting office and accounting personnel of a unit shall exercise accounting supervision over the unit.
   第十六条 各单位的会计机构、会计人员对本单位实行会计监督。
Article 17. Accounting offices and accounting personnel shall not accept any original documents that are inauthentic or illegitimate. Original documents which are inaccurately and incompletely recorded shall be returned for correction or supplementation.
   第十七条 会计机构、会计人员对不真实、不合法的原始凭证,不予受理; 对记载不准确、不完整的原始凭证,予以退回,要求更正、补充。
Article 18. When an accounting office and accounting personnel find that the accounting records do not conform to the physical assets and cash holdings, they shall deal with the issue in accordance with relevant stipulations. If they have no authority to handle the case by themselves, they shall report immediately to the administrative head of their unit requesting an investigation and a settlement of the issue.
   第十八条 会计机构、会计人员发现帐簿记录与实物、款项不符的时候,应当按照有关规定进行处理;无权自行处理的,应当立即向本单位行政领导人报告,请求查明原因,作出处理。
Article 19. An accounting office and accounting personnel shall not handle any receipts or disbursements that violate the stipulations of the state uniform system of public finance administration and system of financial management.
In cases where an accounting office and accounting personnel believe that certain receipts and disbursements are in violation of the state uniform system of public finance administration and financial management, and where the unit's administrative head insists on their being handled, the said accounting office and personnel may carry out the decision made by the administrative head, at the same time making a written report to the head of the superior administrative unit requesting for action, and also to the auditing agency. The head of the superior administrative unit must make a decision on the matter within one month from the date of receiving the written report from an accounting office or accounting personnel. Accounting personnel shall also be held liable if they do not submit a report to the head of the superior administrative unit.
   第十九条 会计机构、会计人员对违反国家统一的财政制度、财务制度规定的收支,不予办理。
会计机构、会计人员认为是违反国家统一的财政制度、财务制度规定的收支,单位行政领导人坚持办理的,会计机构、会计人员可以执行,同时必须向上级主管单位行政领导人提出书面报告,请求处理,并报审计机关。上级主管单位行政领导人在接到会计机构、会计人员的报告之日起一个月内,必须作出处理决定。会计人员不向上级主管单位行政领导人提出报告的,也负有责任。
Article 20. All units must accept supervision exercised in accordance with laws and relevant state regulations by auditing agencies, departments of finance and tax agencies and must provide them with accounting documents, account books, accounting statements, other accounting information and relevant data. They may not conceal, falsify or refuse to provide such material and information.
Public accountants' offices composed of certified public accountants approved by the department of finance under the State Council or the departments of finance under the people's governments of the provinces, autonomous regions, and municipalities directly under the Central Government may undertake to audit accounts pursuant to the relevant state provisions.
CHAPTER IV ACCOUNTING OFFICES AND ACCOUNTING PERSONNEL
   第二十条 各单位必须接受审计机关、财政机关和税务机关依照法律和国家有关规定进行的监督,如实提供会计凭证、会计帐簿、会计报表和其他会计资料以及有关情况,不得拒绝、隐匿、谎报。
经国务院财政部门或者省、自治区、直辖市人民政府的财政部门批准的注册会计师组成的会计师事务所,可以按照国家有关规定承办查帐业务。
第四章 会计机构和会计人员
Article 21. According to the needs of its accounting work, each unit shall set up an accounting office or staff a relevant office with accounting personnel and designate an accountant in charge. Large and medium-sized enterprises, institutions and competent departments may have accountants-general. The position of an accountant-general shall be assumed by a person with the technical title of accountant or above.
Accounting offices shall establish an internal auditing system.
A cashier shall not be concurrently in charge of auditing, taking custody of accounting archives or keeping the revenue, expense or claims and liability accounts.
   第二十一条 各单位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。大、中型企业事业单位和业务主管部门可以设置总会计师。总会计师由具有会计师以上技术职称的人员担任。
会计机构内部应当建立稽核制度。
出纳人员不得兼管稽核、会计档案保管和收入、费用、债权债务帐目的登记工作。
Article 22. The main functions of accounting offices and accounting personnel shall be:
   第二十二条 会计机构、会计人员的主要职责是:
(1) to conduct accounting practice pursuant to the provisions of CHAPTER Two of this Law;
 (一) 按照本法第二章的规定,进行会计核算;
(2) to exercise accounting supervision pursuant to the provisions of CHAPTER Three of this Law;
 (二) 按照本法第三章的规定,实行会计监督;
(3) to formulate specific procedures for handling accounting affairs in their respective units;
 (三) 拟订本单位办理会计事务的具体办法;
(4) to participate in the formulation of economic and business plans, and examine and analyse the results of the execution of budget and financial plans; and
 (四) 参与拟订经济计划、业务计划,考核、分析预算、财务计划的执行情况;
(5) to handle other accounting affairs.
 (五) 办理其他会计事务。
Article 23. Accounting personnel shall be appointed or removed in accordance with the provisions for the limits of authority over personnel administration. The appointment and removal of the persons in charge of accounting offices and the accountants in charge in enterprises or institutions shall be approved by their superior administrative units. If an accountant who is loyal to his duty and adheres to principles is wrongly treated, the superior administrative unit shall instruct the unit in which he works to correct the mistake. If an accountant proves himself unsuitable for accounting work because of dereliction of duty and abandonment of principle, the superior administrative unit shall instruct the unit in which he works to replace him.
   第二十三条 会计人员按照干部管理权限的规定任免, 企业事业单位的会计机构负责人、会计主管人员的任免并应经过上级主管单位同意。会计人员忠于职守,坚持原则,受到错误处理的,上级主管单位应当责成所在单位予以纠正;玩忽职守,丧失原则,不宜担任会计工作的,上级主管单位应当责成所在单位予以撤换。
Article 24. Accounting personnel who are being transferred to other work or leaving their posts must finalize the handing-over procedure with the persons who are taking over.
The person in charge of the accounting office and the accountant in charge shall supervise handing-over procedures for ordinary accountants. The administrative head of a unit shall supervise handing-over procedures between the person in charge of the accounting office and the accountant in charge; when necessary, the superior administrative unit may send people to participate in the supervision of the hand-over.
CHAPTER V LEGAL LIABILITY
   第二十四条 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。
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,由单位行政领导人监交,必要时可以由上级主管单位派人会同监交。
第五章 法律责任
Article 25. Administrative sanctions shall be taken against administrative heads of those units and accounting personnel who have seriously violated the provisions for accounting practice specified in CHAPTER Two of this Law.
   第二十五条 单位行政领导人、会计人员违反本法第二章关于会计核算的规定,情节严重的,给予行政处分。
Article 26. Administrative sanctions shall be taken against administrative heads of units, accounting personnel and other personnel who have counterfeited, concocted or deliberately destroyed accounting vouchers or account books. When the circumstances are serious, criminal liability shall be investigated in accordance with the Law.
   第二十六条 单位行政领导人、会计人员和其他人员伪造、变造、故意毁灭会计凭证、会计帐簿的,给予行政处分;情节严重的,依法追究刑事责任。
Article 27. Administrative sanctions shall be taken against those accounting personnel who have accepted original vouchers that they clearly know to be inauthentic or illegitimate or who have handled receipts or disbursements that they clearly know to be in violation of the stipulations of the state uniform systems of public finance administration and financial management, and against those administrative heads of relevant units and administrative heads of the superior units who have decided to handle, or insisted on handling, receipts or disbursements that they clearly know to be in violation of the stipulations of the state uniform systems of public finance administration and financial management. Criminal liability shall be investigated in accordance with the law in cases where grave economic losses have been incurred to the state.
   第二十七条 会计人员对明知是不真实、不合法的原始凭证予以受理,或者对明知是违反国家统一的财政制度、财务制度规定的收支予以办理,单位行政领导人、上级主管单位行政领导人对明知是违反国家统一的财政制度、 财务制度规定的收支决定办理或者坚持办理,情节严重的,给予行政处分;给国家造成重大经济损失的,依法追究刑事责任。
Article 28. Administrative sanctions shall be taken against those heads of the superior administrative units who have received written reports from the accounting personnel pursuant to the provisions of the second paragraph of Article 19 of this Law but fail to make a decision on the matter without any justifiable reason, within the stipulated period of time, thus causing grave financial consequences.
   第二十八条 上级主管单位行政领导人接到会计人员按照本法第十九条第二款规定提出的书面报告,无正当理由逾期不作出处理决定,造成严重后果的,给予行政处分。
Article 29. Administrative sanctions shall be taken against those administrative heads of units and other personnel who attack or retaliate against the accounting personnel who perform their duties pursuant to this Law. Criminal liability shall be investigated if the circumstances are serious.
CHAPTER VI SUPPLEMENTARY PROVISIONS
   第二十九条 单位行政领导人和其他人员对依照本法履行职责的会计人员进行打击报复的,给予行政处分;情节严重的,依法追究刑事责任。
第六章 附  则
Article 30. Procedures for the administration of accounting work of urban and rural economic collectives shall be jointly formulated by the department of finance under the State Council and the relevant competent authorities according to the principles of this Law.
   第三十条 城乡集体经济组织的会计工作管理办法,根据本法的原则,由国务院财政部门会同有关主管部门另行制定。
Article 31. This Law shall come into force on May 1, 1985.

   第三十一条 本法自一九八五年五月一日起施行。
     
     
【法宝引证码】        北大法宝www.lawinfochina.com
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