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Accounting Law of the People's Republic of China

Accounting Law of the People's Republic of China

  (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  根据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《关于修改〈中华人民共和国会计法〉的决定》第一次修正  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  根据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《关于修改〈中华人民共和国会计法〉等十一部法律的决定》第二次修正)

Chapter XNUMX General

  Article XNUMX This Law is formulated for the purpose of regulating accounting acts, ensuring the authenticity and integrity of accounting materials, strengthening economic and financial management, improving economic efficiency, and maintaining the order of the socialist market economy.

  Article XNUMX State organs, social organizations, companies, enterprises, public institutions and other organizations (hereinafter collectively referred to as “units”) must handle accounting affairs in accordance with this Law.

  Article XNUMX All units must set up accounting books in accordance with the law and ensure their authenticity and integrity.

  Article XNUMX The person in charge of the unit shall be responsible for the authenticity and integrity of the accounting work and accounting materials of the unit.

  Article XNUMX Accounting institutions and accounting personnel shall conduct accounting in accordance with the provisions of this Law and exercise accounting supervision.

  No unit or individual may in any way instigate, instigate, or compel accounting institutions or accountants to forge or alter accounting vouchers, accounting books and other accounting materials, and provide false financial accounting reports.

  No unit or individual may retaliate against accountants who perform their duties in accordance with the law and resist acts in violation of the provisions of this Law.

  Article XNUMX Spiritual or material rewards shall be given to accountants who earnestly implement this Law, are loyal to their duties, adhere to principles, and make outstanding achievements.

  Article XNUMX The financial department of the State Council shall be in charge of the accounting work of the whole country.

  The financial departments of the local people's governments at or above the county level shall manage the accounting work within their respective administrative regions.

  Article XNUMX The state implements a unified accounting system.The national unified accounting system shall be formulated and promulgated by the finance department of the State Council in accordance with this Law.

  The relevant departments of the State Council may, in accordance with this Law and the unified national accounting system, formulate specific measures or supplementary provisions for the implementation of the unified national accounting system in industries that have special requirements for accounting and accounting supervision, and report them to the financial department of the State Council for examination and approval.

  The General Logistics Department of the Chinese People's Liberation Army may, in accordance with this Law and the unified accounting system of the state, formulate specific measures for the military to implement the unified accounting system of the state, and report it to the financial department of the State Council for the record.

Chapter II Accounting

  Article XNUMX All units must conduct accounting, fill in accounting vouchers, register accounting books, and prepare financial accounting reports based on actual economic and business matters.

  No unit shall conduct accounting with false economic and business matters or materials.

  Article XNUMX The following economic and business matters shall go through accounting procedures and conduct accounting:

  (XNUMX) The receipt and payment of money and securities;

  (XNUMX) The sending, receiving, increasing, decreasing, and use of property;

  (XNUMX) The occurrence and settlement of claims and debts;

  (XNUMX) increase or decrease of capital and funds;

  (XNUMX) Calculation of income, expenses, expenses and costs;

  (XNUMX) Calculation and processing of financial results;

  (XNUMX) Other matters that need to go through accounting procedures and conduct accounting.

  Article 1 The fiscal year starts from January 1 to December 12 of the Gregorian calendar.

  Article XNUMX The accounting shall take RMB as the standard currency for accounting.

  For units whose business income and expenditure are mainly in currencies other than RMB, one of the currencies may be selected as the standard currency for bookkeeping, but the financial and accounting reports prepared and reported should be converted into RMB.

  Article XNUMX Accounting vouchers, accounting books, financial accounting reports and other accounting materials must comply with the provisions of the unified national accounting system.

  Where electronic computers are used for accounting, the software and the accounting vouchers, accounting books, financial accounting reports and other accounting materials generated must also comply with the provisions of the unified national accounting system.

  No unit or individual may forge or alter accounting vouchers, accounting books and other accounting materials, and may not provide false financial accounting reports.

  Article XNUMX Accounting vouchers include original vouchers and accounting vouchers.

  To handle the economic and business matters listed in Article XNUMX of this Law, original documents must be filled out or obtained and sent to the accounting institution in a timely manner.

  Accounting institutions and accountants must review the original vouchers in accordance with the provisions of the unified national accounting system, and have the right to reject untrue and illegal original vouchers and report to the person in charge of the unit; The original vouchers shall be returned, and corrections and supplements shall be required in accordance with the provisions of the unified national accounting system.

  All contents recorded in the original voucher shall not be altered; if the original voucher has errors, it shall be reopened or corrected by the issuing unit, and the place of correction shall be affixed with the seal of the issuing unit.If the original voucher amount is wrong, it shall be re-issued by the issuing unit and shall not be corrected on the original voucher.

  Accounting vouchers shall be prepared on the basis of the original vouchers and relevant materials that have been reviewed.

  Article XNUMX The registration of accounting books must be based on the audited accounting vouchers and comply with the provisions of relevant laws, administrative regulations and the unified accounting system of the state.Accounting books include general ledger, subsidiary ledger, journal and other auxiliary books.

  The accounting books shall be registered in the order of consecutively numbered pages.If there is an error in the records of the accounting books, or any other page, missing number, or skipped line, it shall be corrected in accordance with the methods prescribed in the unified accounting system of the state, and the accountant and the person in charge of the accounting institution (the person in charge of accounting) shall affix the seal of the correction.

  Where an electronic computer is used for accounting, the registration and correction of its accounting books shall comply with the provisions of the unified accounting system of the state.

  Article XNUMX All economic and business matters that occur in each unit shall be registered and accounted for in the accounting books established according to law, and shall not be registered and accounted for in private accounting books in violation of the provisions of this Law and the unified accounting system of the state.

  Article XNUMX All units shall regularly check the records of the accounting books with the real objects, funds and relevant materials, and ensure that the records in the accounting books are consistent with the actual amounts of the objects and funds, and the records in the accounting books are consistent with the relevant content of the accounting vouchers. The corresponding records between the accounting books are consistent, and the records of the accounting books are consistent with the relevant content of the accounting statements.

  Article XNUMX The accounting treatment method adopted by each unit shall be consistent with each period before and after, and shall not be changed arbitrarily; if it is really necessary to change, it shall be changed in accordance with the provisions of the unified accounting system of the state, and the reasons, circumstances and impact of the change shall be reported in the financial stated in the accounting report.

  Article XNUMX Contingencies such as guarantees and pending lawsuits provided by units shall be explained in the financial accounting report in accordance with the provisions of the unified accounting system of the state.

  Article XNUMX Financial and accounting reports shall be prepared according to the audited accounting book records and relevant materials, and shall comply with the provisions of this Law and the unified accounting system of the state on the preparation of financial and accounting reports, the objects to be provided and the time limit for providing them; other laws, If there are other provisions in administrative regulations, such provisions shall prevail.

  A financial accounting report consists of accounting statements, notes to the accounting statements and a statement of financial situation.The financial accounting reports provided to different users of accounting data shall be prepared on the same basis.Where relevant laws and administrative regulations stipulate that accounting statements, notes to accounting statements and financial statement must be audited by certified public accountants, the audit reports issued by certified public accountants and their accounting firms shall be provided together with the financial accounting reports.

  Article XNUMX The financial and accounting report 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 organization (the person in charge of accounting); for a unit that has a chief accountant, it must also be signed and sealed by the chief accountant .

  The person in charge of the unit shall ensure that the financial and accounting reports are true and complete.

  Article XNUMX The language of accounting records shall be in Chinese.In ethnic autonomous areas, accounting records may use a common ethnic language in the area at the same time.The accounting records of foreign-invested enterprises, foreign enterprises and other foreign organizations within the territory of the People's Republic of China may use one foreign language at the same time.

  Article XNUMX All units shall establish archives for accounting vouchers, accounting books, financial accounting reports and other accounting materials, and keep them properly.The preservation period and destruction methods of accounting files shall be formulated by the finance department of the State Council in conjunction with relevant departments.

Chapter III Special Provisions on Accounting of Companies and Enterprises

  Article XNUMX Companies and enterprises conducting accounting shall abide by the provisions of this chapter in addition to the provisions of Chapter II of this Law.

  Article XNUMX Companies and enterprises must confirm, measure and record assets, liabilities, owners' equity, income, expenses, costs and profits in accordance with the actual economic and business matters and in accordance with the provisions of the unified national accounting system.

  Article XNUMX Companies and enterprises shall not conduct the following acts in accounting:

  (XNUMX) arbitrarily changing the recognition standards or measurement methods of assets, liabilities, and owner's rights and interests, falsely listing, listing more, not listing, or under-representing assets, liabilities, and owner's rights and interests;

  (XNUMX) Falsely listing or concealing income, delaying or early recognition of income;

  (XNUMX) arbitrarily changing the confirmation standards or measurement methods of expenses and costs, and listing out, multi-listing, not listing or under-listing expenses and costs;

  (XNUMX) arbitrarily adjusting the calculation and distribution methods of profits, fabricating false profits or concealing profits;

  (XNUMX) Other acts that violate the provisions of the unified accounting system of the state.

Chapter IV Accounting Supervision

  Article XNUMX Each unit shall establish and improve its internal accounting supervision system.The internal accounting supervision system of an entity shall meet the following requirements:

  (XNUMX) The duties and powers of account-keeping personnel and those who examine and approve economic and business matters and accounting matters, handling personnel, and property custodians shall be clearly defined, separated and restricted from each other;

  (XNUMX) The procedures for mutual supervision and mutual restriction of the decision-making and implementation of major foreign investment, asset disposal, capital dispatch and other important economic and business matters shall be clear;

  (XNUMX) The scope, time limit and organizational procedures of the property inventory shall be clear;

  (XNUMX) The methods and procedures for regular internal auditing of accounting materials shall be clarified.

  Article XNUMX The person in charge of the unit shall ensure that the accounting institution and accounting personnel perform their duties in accordance with the law, and shall not instruct, instigate, or force the accounting institution or accounting personnel to handle accounting matters in violation of the law.

  Accounting institutions and accounting personnel have the right to refuse to handle accounting matters that violate the provisions of this Law and the unified accounting system of the state or to make corrections according to their functions and powers.

  Article XNUMX If an accounting institution or accounting personnel finds that the records in the accounting books are inconsistent with the physical objects, funds and relevant materials, if they have the right to deal with it by themselves according to the provisions of the unified accounting system of the state, they shall deal with it in a timely manner; if they do not have the right to deal with it, they shall Immediately report to the person in charge of the unit, request to find out the reason, and take action.

  Article XNUMX Any unit or individual shall have the right to report violations of the provisions of this Law and the unified accounting system of the state.If the department that receives the report has the power to handle it, it shall deal with it in a timely manner according to the division of responsibilities in accordance with the law; if it does not have the right to deal with it, it shall promptly transfer it to the department that has the power to deal with it.The department that receives the whistleblower and the department responsible for handling it shall keep the whistleblower confidential, and shall not transfer the whistleblower's name and whistleblower materials to the whistleblower unit or the whistleblower.

  Article XNUMX Relevant laws and administrative regulations stipulate that entities subject to auditing by certified public accountants shall truthfully provide accounting vouchers, accounting books, financial accounting reports and other accounting materials and relevant information to the entrusted accounting firm.

  No unit or individual may request or signal to the certified public accountants and their accounting firms in any way to issue false or inappropriate audit reports.

  The financial department has the right to supervise the procedures and contents of the audit report issued by the accounting firm.

  Article XNUMX The financial department shall supervise the following situations of each unit:

  (XNUMX) Whether accounting books have been set up in accordance with the law;

  (XNUMX) Whether accounting vouchers, accounting books, financial accounting reports and other accounting materials are true and complete;

  (XNUMX) Whether the accounting calculation complies with the provisions of this Law and the unified accounting system of the state;

  (XNUMX) Whether the personnel engaged in accounting work have professional ability and abide by professional ethics.

  When supervising the matters listed in Item (XNUMX) of the preceding paragraph and discovering major suspected violations of law, the finance department of the State Council and its dispatched agencies may open accounts with the entities that have economic business dealings with the supervised entities and the financial institutions that open accounts with the supervised entities. Relevant units and financial institutions shall provide support when inquiring about relevant information.

  Article XNUMX Departments of finance, auditing, taxation, the People's Bank of China, securities supervision, insurance supervision and other departments shall, in accordance with their responsibilities stipulated by relevant laws and administrative regulations, supervise and inspect the accounting materials of relevant entities.

  The supervision and inspection departments listed in the preceding paragraph shall issue inspection conclusions after supervising and inspecting the accounting materials of the relevant units in accordance with the law.If the inspection conclusions already made by the relevant supervision and inspection departments can meet the needs of other supervision and inspection departments to perform their own duties, other supervision and inspection departments shall make use of them to avoid repeated auditing.

  Article XNUMX The departments and their staff members that supervise and inspect the accounting materials of relevant entities in accordance with the law shall be obliged to keep the state secrets and commercial secrets learned during the supervision and inspection.

  Article XNUMX All units must, in accordance with the provisions of relevant laws and administrative regulations, accept the supervision and inspection carried out by the relevant supervision and inspection departments in accordance with the law, and truthfully provide accounting vouchers, accounting books, financial accounting reports and other accounting materials and relevant information, and must not refuse , concealment, lie.

Chapter V Accounting Institutions and Accounting Personnel

  Article XNUMX Each unit shall, according to the needs of accounting business, set up accounting institutions, or set up accountants in relevant institutions and designate accounting supervisors; if they do not meet the requirements for setting up, they shall entrust the establishment of an approved accounting agency to engage in accounting agency bookkeeping business. Intermediary agency billing.

  Large and medium-sized enterprises with state-owned and state-owned assets occupying a controlling position or a dominant position must set up chief accountants.The qualifications, procedures for appointment and dismissal of chief accountants, and the powers of duties shall be prescribed by the State Council.

  Article XNUMX An auditing system shall be established within an accounting institution.

  Cashiers shall not concurrently perform auditing, keeping accounting files, and registering accounts of income, expenditure, expenses, and creditor's rights and debts.

  Article XNUMX Accountants shall possess the professional abilities required to engage in accounting work.

  To be the person in charge of the unit's accounting department (accounting supervisor), he or she shall have the professional and technical title of accountant or above, or have been engaged in accounting work for more than three years.

  The scope of accountants referred to in this Law shall be prescribed by the finance department of the State Council.

  Article XNUMX Accountants shall abide by professional ethics and improve their professional quality.The education and training of accountants should be strengthened.

  Article XNUMX: Criminals shall be prosecuted according to law for providing false financial and accounting reports, making false accounts, concealing or deliberately destroying accounting vouchers, accounting books, financial and accounting reports, embezzlement, misappropriation of public funds, occupation of positions and other illegal acts related to accounting positions The responsible personnel shall no longer engage in accounting work.

  Article XNUMX When an accountant is transferred or resigned, he must go through the handover procedures with the person in charge.

  General accountants handle the handover procedures, and the person in charge of the accounting organization (accounting supervisor) supervises the handover; the person in charge of the accounting organization (accounting supervisor) handles the handover procedures and the person in charge of the unit supervises the transfer. .

Chapter VI Legal Liability

  Article XNUMX Anyone who violates the provisions of this Law and commits any of the following acts shall be ordered by the financial department of the people's government at or above the county level to make corrections within a time limit, and may also impose a fine of not less than XNUMX yuan but not more than XNUMX yuan on the unit; Persons in charge and other persons who are directly responsible may be fined not less than XNUMX yuan but not more than XNUMX yuan; if they are state functionaries, they shall also be given administrative sanctions according to law by their unit or relevant unit:

  (XNUMX) Failing to set up accounting books according to law;

  (XNUMX) Privately set up accounting books;

  (XNUMX) Failing to fill in and obtain original vouchers in accordance with the regulations, or the original vouchers filled in and obtained do not meet the regulations;

  (XNUMX) Registering accounting books on the basis of unexamined accounting vouchers or registering accounting books that do not meet the requirements;

  (XNUMX) arbitrarily changing the accounting treatment method;

  (XNUMX) The preparation basis of financial accounting reports provided to different users of accounting data is inconsistent;

  (XNUMX) Failure to use accounting records or the standard currency for accounting records as required;

  (XNUMX) Failure to keep accounting materials in accordance with regulations, resulting in damage or loss of accounting materials;

  (XNUMX) Failing to establish and implement the internal accounting supervision system of the unit in accordance with the regulations or refusing to implement the supervision in accordance with the law or not providing relevant accounting materials and relevant information truthfully;

  (XNUMX) The appointment of accountants does not comply with the provisions of this Law.

  If one of the acts listed in the preceding paragraph constitutes a crime, criminal responsibility shall be investigated according to law.

  Accountants who commit one of the acts listed in the first paragraph, if the circumstances are serious, shall not engage in accounting work within five years.

  If the relevant laws have other provisions on the punishment of the acts listed in the first paragraph, it shall be handled in accordance with the provisions of the relevant laws.

  Article XNUMX Whoever forges or alters accounting vouchers or accounting books, or prepares false financial accounting reports, which constitutes a crime, shall be investigated for criminal responsibility according to law.

  If the act in the preceding paragraph does not constitute a crime, it shall be notified by the financial department of the people's government at or above the county level, and a fine of not less than XNUMX yuan but not more than XNUMX yuan may be imposed on the unit; , a fine of not less than XNUMX yuan but not more than XNUMX yuan may be imposed; if they are state functionaries, they shall also be given administrative sanctions ranging from dismissal to dismissal by the unit to which they belong or relevant units according to law; among them, accountants shall not engage in accounting work within five years.

  Article XNUMX Concealing or deliberately destroying accounting vouchers, accounting books, and financial accounting reports that should be kept in accordance with the law, if a crime is constituted, criminal responsibility shall be investigated according to law.

  If the act in the preceding paragraph does not constitute a crime, it shall be notified by the financial department of the people's government at or above the county level, and a fine of not less than XNUMX yuan but not more than XNUMX yuan may be imposed on the unit; , a fine of not less than XNUMX yuan but not more than XNUMX yuan may be imposed; if they are state functionaries, they shall also be given administrative sanctions ranging from dismissal to dismissal by the unit to which they belong or relevant units according to law; among them, accountants shall not engage in accounting work within five years.

  Article XNUMX Instigating, instigating, or forcing accounting institutions, accounting personnel and other personnel to forge or alter accounting vouchers and accounting books, prepare false financial accounting reports, or conceal or deliberately destroy accounting vouchers and accounting books that should be kept in accordance with the law , financial accounting report, if a crime is constituted, criminal responsibility shall be investigated according to law; if a crime is not constituted, a fine of not less than XNUMX yuan but not more than XNUMX yuan may be imposed; if it is a state functionary, it shall also be given by the unit to which he belongs or the relevant unit according to law. Administrative sanctions for demotion, dismissal, and dismissal.

  Article XNUMX The person in charge of the unit retaliates against accounting personnel who perform their duties according to law and resist acts in violation of the provisions of this Law by means of demotion, dismissal, transfer from work post, dismissal or dismissal, etc. If a crime is constituted, criminal responsibility shall be investigated according to law; If it does not constitute a crime, the unit to which he belongs or the relevant unit shall give administrative sanctions according to law.Accountants who are retaliated against shall have their reputations, original positions and rank restored.

  Article XNUMX If the staff members of the financial department and relevant administrative departments abuse their powers, neglect their duties, practice favoritism, or divulge state secrets or commercial secrets in the implementation of supervision and management, which constitutes a crime, they shall be investigated for criminal responsibility according to law; if it does not constitute a crime, Administrative sanctions shall be given in accordance with the law.

  Article XNUMX Whoever, in violation of the provisions of Article XNUMX of this Law, transfers the name of the whistleblower and the whistleblower materials to the unit or the individual subject to whistleblower, shall be given administrative sanctions by the unit or relevant unit according to law.

  Article XNUMX Those who violate the provisions of this Law and other legal provisions at the same time shall be punished according to law by the relevant departments within the scope of their respective functions and powers.

Chapter XNUMX Supplementary Provisions

  Article XNUMX The meaning of the following terms in this Law:

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

  The unified accounting system of the state refers to the system of accounting, accounting supervision, accounting institutions and accounting personnel, and accounting work management formulated by the finance department of the State Council in accordance with this Law.

  Article XNUMX The specific measures for the accounting management of individual industrial and commercial households shall be separately formulated by the finance department of the State Council in accordance with the principles of this Law.

  Article 2000 This Law shall come into force on July 7, 1.

Source link of this article: http://jdjc.mof.gov.cn/ckjd/202111/t20211112_3765255.htm Ministry of Finance of the People's Republic of China All rights reserved. If you need to reprint, please indicate the source.Used to learn and share the laws and regulations of the country issued by the Ministry of Finance.

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