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Order of the President of the People's Republic of China
(No. 17)
The Decision of the Standing Committee of the National People's Congress on Amending the Accounting Law of the People's Republic of China, as adopted at the Fifth Meeting of the Standing Committee of the Eighth National People's Congress on December 29, 1993, is hereby promulgated, and shall be effective as of the date of its promulgation.
Jiang Zemin, President of the People's Republic of China
December 29, 1993
Decision of the Standing Committee of the National People's Congress on Amending the Accounting Law of the People's Republic of China
(Adopted at the Fifth Meeting of the Standing Committee of the Eighth National People's Congress on December 29, 1993)
The Fifth Meeting of the Standing Committee of the Eighth National People's Congress, having considered the proposal submitted by the State Council on the Draft Amendment to the Accounting Law of the People's Republic of China, decides to amend the Accounting Law of the People's Republic of China as follows:
| | 中华人民共和国主席令
（第１７号）
《全国人民代表大会常务委员会关于修改＜中华人民共和国会计法＞的决定》已由中华人民共和国第八届全国人民代表大会常务委员会第五次会议于１９９３年１２月２９日通过，现予公布，自公布之日起施行。
中华人民共和国主席 江泽民
１９９３年１２月２９日
全国人民代表大会常务委员会关于修改《中华人民共和国会计法》的决定
（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通过）
第八届全国人民代表大会常务委员会第五次会议审议了国务院关于《中华人民共和国会计法修正案（草案）》的议案，决定对《中华人民共和国会计法》作如下修改：
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1. Article 1 is amended as follows:" This Law is formulated in order to standardize and 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 safeguarding the order of the socialist market economy, strengthening economic management and increasing economic results."
| | 一、第一条修改为：“为了规范和加强会计工作，保障会计人员依法行使职权，发挥会计工作在维护社会主义市场经济秩序、加强经济管理、提高经济效益中的作用，制定本法。”
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2. Article 2 is amended as follows:" Government agencies, public organizations, enterprises, institutions, self-employed industrial and commercial households and other organizations shall abide by this Law in handling accounting affairs."
| | 二、第二条修改为：“国家机关、社会团体、企业、事业单位、个体工商户和其他组织办理会计事务，必须遵守本法。”
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3. The first paragraph of Article 4 is amended as follows: "The heads of units shall direct the accounting offices, accounting personnel and other personnel in implementing this Law and shall ensure the accounting information be legitimate, authentic, accurate and complete, and protect the functions and powers of accounting personnel from being infringed upon. No one is allowed to attack or retaliate against accounting personnel."
| | 三、第四条第一款修改为：“单位领导人领导会计机构、会计人员和其他人员执行本法，保证会计资料合法、真实、准确、完整，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。”
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4. The second paragraph of Article 6 is amended as follows:" 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 specific measures or supplementary stipulations for the implementation of the uniform accounting system of the State and submit them to the department of finance under the State Council for examination and approval or for the record."
| | 四、第六条第二款修改为：“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或者备案。”
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5. Item (4) of Article 7 is amended as follows:" increases and decreases of capital and funds, receipts and outlays of appropriations".
| | 五、第七条第四项修改为：“资本、基金的增减和经费的收支。”
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6. The first paragraph of Article 9 is amended as follows:"In accounting practice Renminbi shall be used as the base currency for bookkeeping."
The second paragraph is amended as follows:" The units whose receipts and expenditures in transactions are calculated chiefly in foreign currency may select certain foreign currency as the base currency for bookkeeping, but the prepared accounting statements shall be reflected in Renminbi converted from the foreign currency".
| | 六、第九条第一款修改为：“会计核算以人民币为记帐本位币。”
第二款修改为：“业务收支以外国货币为主的单位，也可以选定某种外国货币作为记帐本位币，但是编报的会计报表应当折算为人民币反映。”
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7. The first paragraph of Article 10 is amended as follows: "Accounting documents, account books, accounting statements and other accounting information shall conform to the provisions of the uniform accounting system of the State, and no accounting documents and account books may be counterfeited or concocted, and no false accounting statements may be submitted."
A paragraph is added to this Article as the second paragraph:" With respect to the accounting practice conducted with computers, the requirements for the software used and for the accounting documents, account books, accounting statements and other accounting information produced therefrom shall conform to the provisions of the department of finance under the State Council."
| | 七、第十条第一款修改为：“会计凭证、会计帐簿、会计报表和其他会计资料必须符合国家统一的会计制度的规定，不得伪造、变造会计凭证、会计帐簿，报送虚假的会计报表。”
增加一款，作为第二款：“用电子计算机进行会计核算的，对使用的软件及其生成的会计凭证、会计帐簿、会计报表和其他会计资料的要求，应当符合国务院财政部门的规定。”
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8. The first paragraph of Article 14 is amended as follows: "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 and shall submit such accounting statements to the department of finance and other relevant departments."
| | 八、第十四条第一款修改为：“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，报送财政部门和有关部门。”
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9. The first paragraph of Article 19 is amended as follows:"An accounting office and accounting personnel shall not handle any unlawful receipts and disbursements."
The second paragraph is amended as follows: "An accounting office and accounting personnel shall put a stop to or correct receipts and disbursements which they believe to be unlawful; if they fail in their effort, they shall make a written report to the head of the unit requesting action. The head of the unit shall make a decision in writing on the matter within 10 days from the date of receiving the written report and shall be responsible for the decision."
Two paragraphs are added as the third and forth paragraph:"An accounting office and accounting personnel who neither put a stop to or correct unlawful receipts and disbursements nor submit a written report to the head of the unit shall also be held responsible."
"An accounting office and accounting personnel shall make a report on the receipts and disbursements which gravely violate the law and harm the interests of the State and the public to the competent unit or department of finance, auditing and taxation. The unit or department receiving the report shall be responsible for its settlement."
| | 九、第十九条第一款修改为：“会计机构、会计人员对违法的收支，不予办理。”
第二款修改为：“会计机构、会计人员认为是违法的收支，应当制止和纠正；制止和纠正无效的，应当向单位领导人提出书面意见，要求处理。单位领导人应当自接到书面意见之日起十日内作出书面决定，并对决定承担责任。”
增加二款，作为第三款、第四款：“会计机构、会计人员对违法的收支，不予制止和纠正，又不向单位领导人提出书面意见的，也应当承担责任。
“对严重违法损害国家和社会公众利益的收支，会计机构、会计人员应当向主管单位或者财政、审计、税务机关报告，接到报告的机关应当负责处理。”
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10. The first paragraph of Article 20 is amended as follows:" All units must, in accordance with the law and relevant provisions of the State, accept supervision by departments of finance, auditing and taxation and must truthfully 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."
The second paragraph of Article 20 is deleted.
| | 十、第二十条第一款修改为“各单位必须依照法律和国家有关规定接受财政、审计、税务机关的监督，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。”
删去第二十条第二款。
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11. The first paragraph of Article 21 is amended as follows:" 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. Where conditions do not permit, the unit may entrust its bookkeeping to an accounting consultancy and service agency established with approval. 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 professional and technical title of accountant or above."
| | 十一、第二十一条第一款修改为：“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。不具备条件的，可以委托经批准设立的会计咨询、服务机构进行代理记帐。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专业技术任职资格的人员担任。”
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12. Article 23 is amended as follows: "Accounting personnel shall possess necessary professional knowledge. The appointment or removal of the persons in charge of accounting offices and the accountants in charge in State-owned enterprises and institutions shall be approved by the competent units and the said persons and accountants may not be arbitrarily transferred or replaced. If an accountant who is loyal to his duty and adheres to principles is wrongly treated, the competent 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 competent unit shall instruct the unit in which he works to replace or remove him."
| | 十二、第二十三条修改为：“会计人员应当具备必要的专业知识。国有企业、事业单位的会计机构负责人、会计主管人员的任免应当经过主管单位同意，不得任意调动或者撤换；会计人员忠于职守，坚持原则，受到错误处理的，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，主管单位应当责成所在单位予以撤职或者免职。”
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13. Article 26 is amended as follows:" Where heads of units, accounting personnel and other personnel are found to have counterfeited, concocted or deliberately destroyed accounting documents, account books, accounting statements and other accounting information or used such false accounting documents, account books, accounting statements and other accounting information to evade tax and harm the State and public interests, the departments of finance, auditing and taxation and other relevant competent departments shall, within their functions and duties prescribed by the law and administrative rules and regulations, be responsible for handling the matter and investigating the responsibility of the said persons. If it constitutes a crime, criminal responsibility shall be investigated in accordance with the law."
| | 十三、第二十六条修改为：“单位领导人、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、会计报表和其他会计资料的，或者利用虚假的会计凭证、会计帐簿、会计报表和其他会计资料偷税或者损害国家利益、社会公众利益的，由财政、审计、税务机关或者其他有关主管部门依据法律、行政法规规定的职责负责处理，追究责任；构成犯罪的，依法追究刑事责任。”
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14. Article 27 is amended as follows: "Where accounting personnel have accepted inauthentic and illegitimate original vouchers or have not submitted a written report on illegitimate receipts and disbursements to the head of the unit or have not reported the receipts and outlays, which are gravely in violation of the law and harmful to the State and public interests, to the competent units or departments of finance, auditing and taxation, administrative sanctions shall be taken against such accounting personnel if the circumstances are serious; in case such an act causes grave losses to the public or private property and therefore constitutes a crime, criminal responsibility shall be investigated in accordance with the law."
| | 十四、第二十七条修改为：“会计人员对不真实、不合法的原始凭证予以受理，或者对违法的收支不向单位领导人提出书面意见，或者对严重违法损害国家和社会公众利益的收支不向主管单位或者财政、审计、税务机关报告，情节严重的，给予行政处分；给公私财产造成重大损失，构成犯罪的，依法追究刑事责任。”
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15. Article 28 is amended as follows: "Where the head of a unit who, after receiving a written report from accounting personnel pursuant to the provisions of the second paragraph of Article 19 of this Law, has made a decision on the illegitimate receipts and disbursements or has failed to make a decision on the matter within the stipulated period of time without any justifiable reason, he shall be given administrative sanctions if serious consequences are thus caused. If such an act has caused grave losses to the public or private property and therefore constitutes a crime, criminal liability shall be investigated in accordance with the law".
| | 十五、第二十八条修改为：“单位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意见，对违法的收支决定予以办理或者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；给公私财产造成重大损失，构成犯罪的，依法追究刑事责任。”
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16. Article 30 is deleted.
In addition, appropriate adjustments and revisions shall be made to the wording of some of the clauses.
This Decision shall go into effect as of the date of its promulgation.
The Accounting Law of the People's Republic of China shall be republished after correspondingly amendments are made according to this Decision. | | 十六、删去第三十条。
此外，根据本决定对部分条文的文字作相应的调整和修改。
本决定自公布之日起施行。
《中华人民共和国会计法》根据本决定作相应的修正，重新公布。
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