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Accounting basic work specification

Accounting basic work specification

  (1996年6月17日财会字〔1996〕19号公布,根据2019年3月14日《财政部关于修改<代理记账管理办法>等2部部门规章的决定》修改)

Chapter XNUMX General Provisions

  Article XNUMX In order to strengthen the basic work of accounting, establish a standardized accounting work order, and improve the level of accounting work, this specification is formulated in accordance with the relevant provisions of the "Accounting Law of the People's Republic of China".

  Article XNUMX The basic accounting work of state organs, social organizations, enterprises, public institutions, individual industrial and commercial households and other organizations shall comply with the provisions of this specification.

  Article XNUMX All units shall, in accordance with the relevant laws, regulations and the provisions of this specification, strengthen the basic work of accounting, strictly implement accounting laws and regulations, and ensure that accounting work is carried out in an orderly manner according to law.

  Article XNUMX The leader of a unit shall be responsible for leading the basic accounting work of the unit.

  Article XNUMX The financial departments (bureaus) of all provinces, autonomous regions, and municipalities directly under the Central Government shall strengthen the management and guidance of basic accounting work, and promote grassroots units to strengthen basic accounting work and continuously improve the level of accounting work through policy guidance, experience exchange, supervision and inspection and other measures.

  The competent business departments of the State Council shall manage the basic accounting work of their own departments according to their duties and powers.

Chapter II Accounting Institutions and Accountants

Section XNUMX Accounting Organization Setup and Accounting Staffing

  Article XNUMX Each unit shall set up an accounting institution according to the needs of accounting business; if it does not meet the conditions for setting up an independent accounting institution, it shall assign full-time accounting personnel in the relevant institutions.

  The establishment of accounting institutions and the staffing of accounting personnel in public institutions shall comply with the provisions of the state's unified accounting system for public institutions.

  To set up an accounting institution, a person in charge of the accounting institution shall be assigned; and to assign full-time accounting personnel to the relevant institutions, an accountant supervisor shall be designated among the full-time accounting personnel.

  The appointment and dismissal of persons in charge of accounting institutions and accountants in charge shall comply with the provisions of the "Accounting Law of the People's Republic of China" and other relevant laws.

  Article XNUMX The person in charge of an accounting institution and the person in charge of accounting shall meet the following basic requirements:

  (XNUMX) Adhere to principles and be honest and honest;

  (XNUMX) Possess the professional and technical qualifications of an accountant or above or have been engaged in accounting work for no less than three years;

  (XNUMX) Familiar with national financial laws, regulations, rules, guidelines, and policies, and master the relevant knowledge of business management in the industry;

  (XNUMX) Having strong organizational skills;

  (XNUMX) The physical condition can adapt to the requirements of the job.

  Article XNUMX Units that have not set up an accounting institution or are equipped with accounting personnel shall, in accordance with the provisions of the "Administrative Measures for Agency Bookkeeping", entrust an accounting firm or an agency bookkeeping agency holding a bookkeeping license to perform bookkeeping on an agency basis.

  Article XNUMX Large and medium-sized enterprises, public institutions, and competent business departments shall appoint chief accountants in accordance with laws and relevant state regulations.The chief accountant shall be held by a person with the professional and technical qualifications of an accountant or above.

  The chief accountant exercises the duties and powers stipulated in the Regulations on Chief Accountants.

  The appointment (appointment) and dismissal (dismissal) of chief accountants shall be handled in accordance with the Regulations on Chief Accountants and relevant laws.

  Article XNUMX All units shall assign accounting personnel according to the needs of accounting business, and urge them to abide by professional ethics and the unified accounting system of the state.

  Article XNUMX All units shall set up accounting posts according to the needs of accounting business.

  Accounting jobs can generally be divided into: the person in charge of the accounting institution or the accounting supervisor, cashier, property and material accounting, salary accounting, cost accounting, financial results accounting, fund accounting, transaction settlement, general ledger statement, audit, file management, etc.Units that carry out accounting computerization and management accounting can set up corresponding jobs as needed, or combine them with other jobs.

  Article XNUMX Accounting posts may be assigned to one person for one post, one person for multiple posts, or one post for multiple persons.However, the cashier shall not be in charge of auditing, keeping of accounting files, and registration of income, expenses, creditor's rights and debts.

  Article XNUMX The positions of accountants shall be rotated in a planned way.

  Article XNUMX Accountants shall have the necessary professional knowledge and skills, be familiar with relevant national laws, regulations, rules and the national unified accounting system, and abide by professional ethics.

  Accountants shall participate in accounting business training in accordance with relevant state regulations.All units should reasonably arrange the training of accountants, and ensure that accountants have a certain amount of time each year for study and training.

  Article XNUMX Leaders of all units shall support accounting institutions and accountants in exercising their powers in accordance with the law; spiritual and material rewards shall be given to accounting institutions and accountants who are loyal to their duties, adhere to principles, and make remarkable achievements.

  Article XNUMX The avoidance system shall be implemented in the appointment of accountants by state organs, state-owned enterprises and public institutions.

  Immediate family members of unit leaders are not allowed to serve as the person in charge of the unit's accounting department or accounting supervisor.The immediate family members of the person in charge of the accounting institution or the person in charge of accounting shall not work as a cashier in the accounting institution of the unit.

  Immediate family members who need to avoid are: husband and wife relationship, direct blood relationship, collateral blood relationship within three generations, and spouse relationship.

Section XNUMX Professional Ethics of Accountants

  Article XNUMX Accountants shall abide by professional ethics in accounting work, establish good professional quality, rigorous work style, strictly abide by work discipline, and strive to improve work efficiency and work quality.

  Article XNUMX Accountants shall love their own work, study business diligently, and adapt their knowledge and skills to the requirements of the work they are engaged in.

  Article XNUMX Accountants should be familiar with financial laws, regulations, rules and the national unified accounting system, and conduct extensive publicity in conjunction with accounting work.

  Article XNUMX Accountants shall conduct accounting work in accordance with the procedures and requirements stipulated in accounting laws, regulations and the national unified accounting system, and ensure that the accounting information provided is legal, true, accurate, timely and complete.

  Article XNUMX When handling accounting affairs, accountants shall seek truth from facts, be objective and fair.

  Article XNUMX Accountants shall be familiar with the production, operation and business management of the unit, and use the accounting information and accounting methods they have to serve for the improvement of the unit's internal management and economic efficiency.

  Article XNUMX Accountants shall keep the business secrets of their units.Except as stipulated by law and with the consent of the unit leader, the accounting information of the unit cannot be provided or leaked to the outside world without permission.

  Article XNUMX The financial department, the competent business department and all units shall regularly inspect the compliance of accountants with professional ethics, and use it as an important assessment basis for accountants to be promoted, promoted, appointed to professional positions, and commended and rewarded.

  Accountants who violate professional ethics shall be dealt with by their units.

Section XNUMX Handover of Accounting Work

  Article XNUMX Accountants who are transferred or leave their posts due to reasons must hand over all the accounting work they manage to their replacements.Those who have not cleared the handover procedures shall not be transferred or resigned.

  Article XNUMX The replacement personnel shall seriously take over the handover work and continue to handle the unfinished matters of the handover.

  Article XNUMX Accountants must do the following tasks in a timely manner before going through the transfer procedures:

  (XNUMX) If the accounting voucher has not been filled in for the economic business that has been accepted, it should be filled out.

  (XNUMX) Accounts that have not been registered shall be registered and the seal of the handling personnel shall be affixed after the last balance.

  (XNUMX) Organize all materials that should be handed over, and write written materials for unfinished matters.

  (XNUMX) Compiling the handover inventory, listing the accounting vouchers, accounting books, accounting statements, seals, cash, securities, check books, invoices, documents, other accounting materials and items that should be handed over; implement accounting computerization For the unit, the handover personnel engaged in this work shall also list the accounting software and passwords, accounting software data disks (tapes, etc.) and relevant materials, objects, etc. in the handover list.

  Article XNUMX When accountants handle the handover procedures, there must be supervisors responsible for the handover.The handover of general accountants shall be supervised by the person in charge of the unit's accounting department and the accountant in charge; the handover of the person in charge of the accounting department and the accountant in charge shall be supervised by the leader of the unit.

  Article XNUMX When handling the handover, the handover personnel shall be handed over item by item according to the handover list; the replacement personnel shall be checked and accepted item by item.

  (XNUMX) Cash and negotiable securities shall be counted and delivered according to the relevant records in the accounting books.The cash on hand and marketable securities must be consistent with the records in the accounting books.In case of inconsistency, the handover personnel must check it out within a time limit.

  (XNUMX) Accounting vouchers, accounting books, accounting statements and other accounting materials must be complete and complete.If there is a shortage, the reason must be found out and noted in the handover list, and the handover personnel will be responsible.

  (XNUMX) The balance of the bank deposit account shall be checked with the bank statement. If it is inconsistent, a bank deposit balance adjustment table shall be prepared to adjust the balance. At the same time, it is necessary to check the balance of individual accounts, and check with the physical objects, or check clearly with the dealing units and individuals.

  (XNUMX) The bills, seals and other physical objects managed by the handover personnel must be handed over clearly; if the handover staff is engaged in accounting computerization work, the relevant electronic data must be handed over under actual operating conditions.

  Article XNUMX When the person in charge of the accounting institution or the accounting supervisor is handed over, he must also give a detailed introduction to the successor of all financial and accounting work, major financial revenues and expenditures, and the situation of the accounting personnel.For the remaining issues that need to be handed over, written materials should be written.

  Article XNUMX After the handover is completed, both parties to the handover and the handover supervisor shall sign or affix their seals on the handover list.It should also be indicated on the handover checklist: the name of the unit, the date of handover, the positions and names of both parties to the handover and the supervisors, the number of pages in the handover checklist, and the problems and opinions that need to be explained.

  The handover list shall generally be filled out in triplicate, and each party to the handover shall hold one copy and file one copy.

  Article XNUMX The replacement personnel shall continue to use the transferred accounting books and shall not create new accounts by themselves, so as to maintain the continuity of accounting records.

  Article XNUMX If an accountant temporarily leaves his post or is unable to work due to illness and needs to be replaced or represented, the person in charge of the accounting institution, the accountant in charge or the leader of the unit must designate a relevant person to replace or act on his behalf, and go through the handover procedures.

  Accountants who temporarily resign or are unable to work due to illness shall go through handover procedures with their replacements or agents when they return to work.

  If the handover personnel cannot handle the handover in person due to illness or other special reasons, with the approval of the unit leader, the handover personnel may entrust others to handle the handover on their behalf, but the entrusting party shall bear the responsibilities stipulated in Article XNUMX of these regulations.

  Article XNUMX When a unit is revoked, necessary accounting personnel must be retained to handle the liquidation work together with relevant personnel and prepare final accounts.No resignation is allowed until handover.The receiving unit and the date of handover are determined by the competent authority.

  Where units are merged or divided, the procedures for the transfer of accounting work shall be handled in accordance with the above-mentioned relevant regulations.

  Article XNUMX The transfer personnel shall be legally responsible for the legitimacy and authenticity of the transferred accounting vouchers, accounting books, accounting statements and other relevant materials.

Chapter III Accounting

Section XNUMX General Requirements for Accounting

  Article XNUMX All units shall establish accounting books in accordance with the "Accounting Law of the People's Republic of China" and the national unified accounting system, conduct accounting calculations, and provide legal, true, accurate and complete accounting information in a timely manner.

  Article XNUMX Each unit shall go through accounting procedures and conduct accounting in a timely manner for the following events:

  (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 require accounting procedures and accounting.

  Article XNUMX The accounting of each unit shall be based on the actual economic transactions and shall be carried out in accordance with the prescribed accounting treatment methods to ensure that the accounting indicators are consistent and comparable with each other, and the accounting treatment methods are consistent in each period before and after.

  Article XNUMX The fiscal year is from January XNUMX to December XNUMX in the Gregorian calendar.

  Article XNUMX Accounting shall be conducted in Renminbi as the standard currency for bookkeeping.

  Units whose income and expenditure business is mainly in foreign currencies can also choose a foreign currency as the standard currency for bookkeeping, but the prepared accounting statements should be converted into RMB for reflection.

  Accounting statements prepared by overseas units to the relevant domestic departments shall be converted into RMB for reflection.

  Article XNUMX In accordance with the requirements of the national unified accounting system and without affecting the accounting requirements, the summary of accounting statement indicators and the external unified accounting statements, each unit may set up and use accounting subjects according to the actual situation.

  The establishment and use of accounting subjects in public institutions shall comply with the provisions of the state's unified accounting system for public institutions.

  Article XNUMX The content and requirements of accounting vouchers, accounting books, accounting statements and other accounting materials must comply with the provisions of the State's unified accounting system. Accounting vouchers and accounting books must not be forged or altered, and off-book accounts must not be set up. Submit false accounting statements.

  Article XNUMX The format of accounting statements submitted by each unit to the outside world shall be uniformly stipulated by the Ministry of Finance.

  Article XNUMX An entity that implements accounting computerization shall comply with the relevant provisions of the Ministry of Finance on accounting computerization in terms of the accounting software used and the accounting vouchers, accounting books, accounting statements and other accounting materials generated by it. .

  Article XNUMX The accounting vouchers, accounting books, accounting statements and other accounting materials of each unit shall be archived and properly kept.Accounting archives filing requirements, storage period, destruction methods, etc. are carried out in accordance with the provisions of the "Accounting Archives Management Measures".

  For units implementing computerized accounting, relevant electronic data and accounting software materials should be managed as accounting files.

  Article XNUMX The language of accounting records shall be in Chinese, and ethnic minority autonomous regions may use minority languages ​​at the same time.Foreign-invested enterprises, foreign enterprises and other foreign economic organizations within the territory of China may also use certain foreign languages ​​at the same time.

Section XNUMX Filling in Accounting Vouchers

  Article XNUMX When dealing with the matters stipulated in Article XNUMX of this specification, each unit must obtain or fill in the original voucher and submit it to the accounting agency in a timely manner.

  Article XNUMX The basic requirements for original documents are:

  (XNUMX) The content of the original voucher must include: the name of the voucher; the date of filling the voucher; the name of the entity or person who filled the voucher; the signature or seal of the handling person; the name of the entity accepting the voucher; the economic business content; , unit price and amount.

  (XNUMX) The original certificate obtained from an external unit must be affixed with the official seal of the filling unit; the original certificate obtained from an individual must have the signature or seal of the filling personnel.Self-made original certificates must be signed or stamped by the leader of the handling unit or the person designated by him.The original certificate issued to the outside world must be affixed with the official seal of the unit.

  (XNUMX) For original vouchers filled with amounts in capital letters and small letters, the amounts in capital letters and small letters must match.The original certificate of physical purchase must have a proof of acceptance.The original certificate of payment must have the receipt certificate of the payee unit and the payee.

  (XNUMX) For original vouchers in several copies, the purpose of each copy should be indicated, and only one copy can be used as the reimbursement voucher.

  Invoices and receipts in multiple copies must be written on double-sided carbon paper (except for invoices and receipts that have the function of carbon paper), and numbered consecutively.When it becomes invalid, it should be stamped "voided", and it should be kept together with the stub, and should not be torn.

  (XNUMX) In the event of return of sales, in addition to filling in the return invoice, there must also be a return inspection certificate; when refunding, you must obtain the receipt of the other party or the voucher of the remittance bank, and the return invoice cannot replace the receipt.

  (XNUMX) The proof of borrowing for employees' business trips must be attached to the accounting proof.When taking back the loan, another receipt shall be issued or the copy of the receipt shall be returned, and the original receipt of the loan shall not be returned.

  (XNUMX) For economic business approved by the relevant department at a higher level, the approval document shall be attached as the original voucher.If the approval documents need to be filed separately, the name of the approval authority, the date and the name of the document shall be indicated on the voucher.

  Article XNUMX Original documents shall not be altered or dug up.If an error is found in the original certificate, the issuing unit shall reissue or correct it, and the correction shall be affixed with the official seal of the issuing unit.

  Article XNUMX Accounting institutions and accountants shall fill in the accounting vouchers based on the verified original vouchers.

  Accounting vouchers can be divided into receipt vouchers, payment vouchers, and transfer vouchers, and general accounting vouchers can also be used.

  Article XNUMX The basic requirements for accounting vouchers are:

  (XNUMX) The contents of the accounting voucher must include: the date of filling the voucher; voucher number; economic business summary; accounting subject; amount; the number of original vouchers attached; Signature or seal of the person in charge and accounting supervisor.The receipt and payment accounting vouchers shall also be signed or stamped by the cashier.

  If self-made original vouchers or original voucher summary sheets are used instead of accounting vouchers, the necessary items of accounting vouchers must also be available.

  (XNUMX) When filling out the accounting vouchers, the accounting vouchers should be serially numbered.If two or more accounting vouchers need to be filled in for one economic transaction, the fractional numbering method can be used for numbering.

  (XNUMX) The accounting vouchers can be filled out according to each original voucher, or based on several original vouchers of the same kind, or can be filled out according to the summary table of original vouchers.However, the original vouchers of different contents and categories shall not be collected and filled on one accounting voucher.

  (XNUMX) Except for the accounting vouchers for settlement and correction of errors, the original vouchers may not be attached, other accounting vouchers must be accompanied by original vouchers.If an original voucher involves several accounting vouchers, the original voucher can be attached to a main accounting voucher, and the number of the accounting voucher attached to the original voucher can be indicated on the other accounting vouchers or the original voucher can be attached. Copy of certificate.

  If the expenses listed in one original voucher need to be borne by several units, the part borne by other units should be issued to the other party for the split of the original voucher for settlement.The original certificate split sheet must have the basic contents of the original certificate: certificate name, date of filling out the certificate, name of the unit or person who filled out the certificate, signature or seal of the person in charge, name of the unit accepting the certificate, economic business content, quantity , unit price, amount and cost allocation, etc.

  (XNUMX) If a mistake occurs when filling in the accounting vouchers, it should be filled out again.

  For the accounting vouchers that have been registered in the account, if you find that you have filled in an error in the current year, you can fill in an accounting voucher with the same content as the original in red letters, and indicate the words "cancellation of the voucher of a certain date of a certain month" in the summary column, and at the same time Then fill in a correct accounting voucher in blue characters, and indicate the words "correct the voucher of a certain date of a certain month".If there is no error in the accounting subject, but the amount is wrong, you can also compile another adjusted accounting voucher for the difference between the correct number and the wrong number, and use blue letters for the increased amount and red letters for the reduced amount.If an error is found in the previous year's accounting vouchers, a corrected accounting voucher should be filled in in blue.

  (XNUMX) After filling in the economic and business matters in the accounting voucher, if there is a blank line, it shall be canceled by crossing from the blank line under the last amount in the amount column to the blank line above the total amount.

  Article XNUMX When filling out accounting vouchers, the handwriting must be clear and neat, and meet the following requirements:

  (XNUMX) Arabic numerals should be written one by one and not written consecutively.The currency symbol or the abbreviation of the currency name and the currency symbol should be written in front of the Arabic amount.There must be no space between the currency symbol and the Arabic amount figure.Where the currency symbol is written before the Arabic numerals, the currency unit is no longer written after the numerals.

  (XNUMX) All Arabic numerals with yuan as the unit (other currency types are the basic unit of currency, the same below), except for the unit price, etc., shall be filled in corner cents; if there is no corner cent, the corner and cent can be written " XNUMX", or the symbol "—"; if there are corners but no subdivisions, "XNUMX" should be written for the subdivision, and the symbol "——" should not be used instead.

  (XNUMX) Capital figures of Chinese characters, such as zero, one, two, three, four, five, six, seven, eight, nine, ten, hundred, thousand, ten thousand, billion, etc., shall be written in block letters or cursive script, and XNUMX shall not be used. , XNUMX, XNUMX, XNUMX, XNUMX, XNUMX, XNUMX, XNUMX, XNUMX, XNUMX, XNUMX and other simplified characters shall be replaced, and simplified characters shall not be created arbitrarily.If the amount in capital letters ends at yuan or jiao, the word "whole" or "positive" should be written after the word "yuan" or "jiao"; "Character.

  (XNUMX) If there is no currency name printed before the capitalized amount, the currency name shall be added, and no blank space shall be left between the currency name and the amount.

  (XNUMX) When there is a "XNUMX" in the middle of the Arabic numerals, the word "zero" should be written in the capitalized Chinese characters; when there are several consecutive "XNUMX"s in the middle of the Arabic numerals, only one "zero" can be written in the capitalized Chinese characters; When the unit digit of the amount number is "XNUMX", or there are several consecutive "XNUMX"s in the middle of the number, and the unit digit is also "XNUMX" but the corner digit is not "XNUMX", the amount in Chinese characters can only write a "zero" word, or there is no need to write it. Write the word "zero".

  Article XNUMX Units that implement accounting computerization must carefully review the mechanism accounting vouchers to ensure that the accounting subjects are used correctly and the figures are accurate.The printed mechanism accounting vouchers shall be stamped with the seals or signatures of the document-making personnel, auditors, bookkeeping personnel, the person in charge of the accounting institution, and the accountant in charge.

  Article XNUMX The transfer procedures of the accounting documents of each unit shall be scientific and reasonable, and the specific measures shall be stipulated by each unit according to the needs of accounting business.

  Article XNUMX Accounting institutions and accountants shall properly keep accounting documents.

  (XNUMX) Accounting vouchers shall be transmitted in a timely manner and shall not be backlogged.

  (XNUMX) After the accounting vouchers are registered, they shall be kept in accordance with the order of classification and numbering, and shall not be scattered or lost.

  (XNUMX) The accounting vouchers, together with the attached original vouchers or summary sheets of original vouchers, shall be neatly folded according to the sequence of numbers, bound into a book on schedule, and a cover shall be added, indicating the name of the unit, year, month, start and end dates, and types of vouchers , starting and ending numbers, signed or stamped by the binder on the outside of the binding seal.

  For too many original vouchers, they can be bound and kept separately, and the date, number, and type of the accounting vouchers should be indicated on the cover, and "attachments to be ordered separately" and the name and number of the original vouchers should be indicated on the accounting vouchers.

  Important original documents such as various economic contracts, deposit receipts, and foreign-related documents shall be cataloged separately, registered and kept separately, and the dates and serial numbers shall be mutually marked on the relevant accounting vouchers and original documents.

  (XNUMX) The original vouchers are not allowed to be borrowed. If other units need to use the original vouchers for special reasons, they can be copied with the approval of the person in charge of the accounting department of the unit and the accounting supervisor.The copy of the original certificate provided by the external unit shall be registered in a special registration book, and shall be signed or stamped by the person who provided it and the person who received it.

  (XNUMX) If the original voucher obtained from the foreign unit is lost, a certificate with the official seal of the original issuing unit shall be obtained, and the number, amount and content of the original voucher shall be indicated. The original certificate can only be produced after the approval of the personnel and unit leaders.If it is really impossible to obtain certificates, such as train, ship, air ticket and other vouchers, the parties concerned shall write down the details, and the person in charge of the accounting department of the handling unit, the accounting supervisor and the leader of the unit shall approve the original vouchers on their behalf.

Section XNUMX Registration of Accounting Books

  Article XNUMX All units shall set up accounting books in accordance with the provisions of the national unified accounting system and the needs of accounting business.Accounting books include general ledger, subsidiary ledger, journal and other auxiliary ledgers.

  Article XNUMX Cash journals and bank deposit journals must use staple books.No bank statements or other methods shall be used in place of journals.

  Article XNUMX For units that implement accounting computerization, the accounting books printed by computers must be serially numbered, and bound into a volume after being verified to be correct, and signed or stamped by the accounting personnel, the person in charge of the accounting organization, and the accounting supervisor .

  Article XNUMX When using accounting books, the name of the unit and the name of the book should be written on the cover of the book.A start-up form should be attached to the title page of the account book, which should include: date of start-up, number of pages of the account book, name of the accounting personnel, person in charge of the accounting institution, and accountant in charge, and affix the name seal and the official seal of the unit.When the bookkeeper or the person in charge of the accounting institution or the accountant in charge transfers work, he shall indicate the handover date, the name of the person taking over or the person in charge of the handover, and shall have the signatures or seals of both parties to the handover.

  When a bound account book is used, the number of pages shall be arranged sequentially from the first page to the last page, and page skipping or missing numbers shall not be allowed.If loose-leaf account pages are used, they shall be numbered in sequence of accounts and bound into books regularly.After binding, the pages are numbered according to the order of the actual account pages used.Add a table of contents to indicate the name and page number of each account.

  Article XNUMX The accountants shall register the accounting books according to the verified accounting documents.The basic requirements for registering account books are:

  (XNUMX) When registering the accounting books, the date, serial number, summary of business content, amount and other relevant materials of the accounting vouchers shall be entered into the account item by item, so that the numbers are accurate, the summary is clear, the registration is timely, and the handwriting is neat.

  (XNUMX) After the registration is completed, sign or seal on the bookkeeping voucher, and indicate the sign that the bookkeeping has been made, indicating that the bookkeeping has been done.

  (XNUMX) Appropriate spaces should be left on the words and numbers written in the account book, and should not be filled; generally, it should occupy one-half of the grid spacing.

  (XNUMX) The registration books shall be written in blue-black ink or carbon ink, and shall not be written with ballpoint pens (except for carbon copy books of banks) or pencils.

  (XNUMX) Under the following circumstances, red ink can be used for accounting:

  XNUMX.Reverse the wrong record according to the accounting voucher of the red letter reversing;

  XNUMX.In the multi-column account page without columns such as debit and credit, register the reduction;

  XNUMX.Before the balance column of the three-column account, if the direction of the balance is not indicated, register a negative balance in the balance column;

  XNUMX.Other accounting records that can be registered in red letters according to the provisions of the national unified accounting system.

  (XNUMX) All kinds of account books shall be continuously registered in page order without skipping lines or alternate pages.In case of line skipping or alternate pages, the blank line or page should be crossed out, or the words "this line is blank" or "this page is blank" should be marked, and the accounting staff should sign or stamp it.

  (XNUMX) For accounts that need to be settled, after the balance is settled, the words "debit" or "credit" should be written in the column "debit or credit".For an account with no balance, the word "Ping" should be written in the column "Debit or Credit", and "Q" should be indicated in the column of balance.

  Cash journals and bank deposit journals must be balanced on a daily basis.

  (XNUMX) When the registration of each account page is completed and carried forward to the next page, the total amount and balance of this page should be settled, written in the last line of this page and the relevant column of the first line of the next page, and marked "Passed" in the summary column The words “next page” and “continued from the previous page”; the total and amount of this page can also be written only in the relevant column on the first line of the next page, and the words “inherited from the previous page” are indicated in the summary column.

  For accounts that need to settle the amount incurred this month, the total amount on this page for the settlement of the "next page" should be the total amount incurred from the beginning of this month to the end of this page; For accounts, the total amount on this page of the "next page" should be the cumulative amount from the beginning of the year to the end of this page; for accounts that do not need to settle this month's amount or this year's cumulative amount , you can only carry forward the balance at the end of each page to the next page.

  Article XNUMX When an error occurs in an account book record, it is not allowed to alter, fill in, scratch or erase the handwriting with water, and it is not allowed to re-copy, and must be corrected according to the following methods:

  (XNUMX) If an error occurs when registering the account book, the wrong words or numbers shall be crossed out in red and written off, but the original handwriting must still be recognizable; then the correct words or numbers shall be filled in above the line, and the accounting staff shall make the correction It is being stamped.For wrong numbers, all corrections should be made with a red line, not only the wrong numbers among them.For text errors, only the wrong part can be crossed out.

  (XNUMX) If an error occurs in the account book record due to an incorrect accounting voucher, the account book shall be registered according to the corrected accounting voucher.

  Article XNUMX All units shall regularly check the relevant figures recorded in the accounting books with the physical objects in stock, currency funds, securities, units or individuals with whom they have dealings, etc., to ensure that the accounts are consistent with the certificates, the accounts, and the facts.Reconciliation work is carried out at least once a year.

  (XNUMX) Account verification.Check whether the accounting book records are consistent with the original vouchers, the time, voucher size, content, and amount of the accounting vouchers, and whether the accounting direction is consistent.

  (XNUMX) Account verification.Check whether the account records between different accounting books are consistent, including: checking the balance of the relevant accounts of the general ledger, checking the general ledger and the subsidiary ledger, checking the general ledger and the journal, checking the property and material subsidiary accounts of the accounting department and property and material storage and Reconciliation of relevant subsidiary ledgers of the use department, etc.

  (XNUMX) Account verification.Check whether the accounting book records are consistent with the actual amount of property and so on.Including: checking the book balance of the cash journal with the actual cash inventory; regularly checking the book balance of the bank deposit journal with the bank statement; checking the book balance of various property subsidiary accounts with the actual amount of the property; Receivable and payable sub-account book balances and related debts, creditor units or individuals check, etc.

  Article XNUMX All units shall settle accounts regularly in accordance with regulations.

  (XNUMX) Before closing the account, all economic transactions that occurred during the current period must be recorded in the account.

  (XNUMX) When closing accounts, the closing balance of each account shall be settled.If it is necessary to report the amount incurred for the current month, the words "total for this month" shall be indicated in the summary column, and a single red line shall be drawn in the following column.If it is necessary to report the accumulative amount for this year, the words "accumulated for this year" should be indicated in the summary column, and a single red line should be drawn across the column below; the "accumulated amount for this year" at the end of December is the accumulative amount for the whole year.Double red lines should be drawn below the accumulative amount for the whole year.When closing accounts at the end of the year, all general ledger accounts should be closed for the annual balance and year-end balance.

  (XNUMX) At the end of the year, the balance of each account should be carried forward to the next fiscal year, and the words "carried forward to the next year" should be marked in the summary column; Fill in the balance carried forward from the previous year, and indicate the words "carried forward from the previous year" in the summary column.

Section XNUMX Preparation of Financial Report

  Article XNUMX All units must prepare financial reports on a regular basis in accordance with the provisions of the national unified accounting system.

  Financial reporting consists of accounting statements and their explanations.The financial statements include the main financial statement, the supplementary financial statements, and the notes to the financial statements.

  Article XNUMX The financial reports submitted by each unit shall be prepared in accordance with the format and requirements stipulated by the national unified accounting system.

  The format and requirements of the financial reports used internally by each unit shall be stipulated by each unit itself.

  Article XNUMX Accounting statements shall be compiled on the basis of fully registered and verified accounting book records and other relevant materials, so that the figures are true, the calculations are accurate, the contents are complete, and the explanations are clear.

  No one may falsify or instigate, instigate, force others to falsify the relevant figures of the accounting statements.

  Article XNUMX The numbers in the accounting statements and among the items in the accounting statements should be consistent with each other.The relevant figures between the financial statements of the current period and the financial statements of the previous period shall be connected with each other.If there is any change in the content and accounting method of each item in the accounting statements of different fiscal years, it shall be explained in the annual accounting statements.

  Article XNUMX All units shall carefully prepare the notes and explanations of the accounting statements in accordance with the provisions of the national unified accounting system, so as to ensure that the items are complete and the content is complete.

  Article XNUMX All units shall submit financial reports to the outside world within the time limit stipulated by the state.

  The financial report submitted to the outside world shall be numbered sequentially, with a cover, bound into a volume, and stamped with the official seal.The cover shall indicate: the name of the unit, the address of the unit, the year, quarter, and month to which the financial report belongs, and the date of submission, and shall be signed or stamped by the unit leader, chief accountant, person in charge of the accounting institution, and accounting supervisor.

  Unit leaders are legally responsible for the legality and authenticity of financial reports.

  Article XNUMX Where the financial report should be audited according to laws and relevant state regulations, the financial report preparation unit shall first entrust a certified public accountant to conduct the audit, and submit the audit report issued by the certified public accountant together with the financial report to the relevant department within the prescribed time limit.

  Article XNUMX If an error is found in the financial report submitted to the outside world, it shall go through the correction procedures in a timely manner.In addition to correcting the financial report retained by the unit, the unit accepting the financial report shall be notified at the same time to make corrections.If there are many mistakes, it should be re-compiled.

Chapter IV Accounting Supervision

  Article XNUMX The accounting institutions and accountants of each unit shall conduct accounting supervision over the economic activities of the unit.

  Article XNUMX The basis for accounting supervision by accounting institutions and accounting personnel is:

  (XNUMX) Financial and economic laws, regulations and rules;

  (XNUMX) Accounting laws, regulations and the national unified accounting system;

  (XNUMX) The specific implementation measures or supplementary regulations formulated by the finance departments (bureaus) of each province, autonomous region, and municipality directly under the Central Government and the competent business department of the State Council in accordance with the "Accounting Law of the People's Republic of China" and the national unified accounting system;

  (XNUMX) The internal accounting management system formulated by each unit in accordance with the "Accounting Law of the People's Republic of China" and the national unified accounting system;

  (XNUMX) Internal budgets, financial plans, economic plans, business plans, etc. of each unit.

  Article XNUMX Accounting institutions and accountants shall review and supervise the original documents.

  Untrue and illegal original documents will not be accepted.Original certificates that are falsified or seriously violate the law shall be withheld while not being accepted, and reported to the unit leader in a timely manner, requesting to find out the reason and hold the party accountable.

  Original documents with inaccurate and incomplete records shall be returned and the handling personnel shall be required to correct and supplement.

  Article XNUMX Accounting institutions and accountants shall stop and correct the falsification, alteration, or intentional destruction of accounting books or the establishment of accounts outside the accounts; if the stop and correction are ineffective, they shall report to the higher-level competent unit and request to be dealt with.

  Article XNUMX Accounting institutions and accounting personnel shall supervise the physical objects and funds, and urge the establishment and strict implementation of the property inventory system.When it is found that the account book records are inconsistent with the real objects and funds, it shall be dealt with in accordance with the relevant state regulations.If it exceeds the scope of authority of the accounting institution or accounting personnel, it shall immediately report to the leader of the unit, requesting to find out the reason and deal with it.

  Article XNUMX Accounting institutions and accountants shall stop and correct the act of instigating or forcing the fabrication or falsification of financial reports; if the stop and correction are ineffective, they shall report to the superior competent unit and request for disposition.

  Article XNUMX Accounting institutions and accountants shall supervise financial revenue and expenditure.

  (XNUMX) Financial receipts and expenditures with incomplete examination and approval procedures shall be returned and supplemented or corrected.

  (XNUMX) The financial revenue and expenditure that violate the regulations and are not included in the unit's unified accounting should be stopped and corrected.

  (XNUMX) Financial receipts and expenditures that violate the unified fiscal, financial, and accounting regulations of the state shall not be handled.

  (XNUMX) Stop and correct the financial revenue and expenditure that are considered to be in violation of the unified national financial, financial and accounting system regulations; if the stop and correction are invalid, a written opinion should be submitted to the unit leader for handling.

  The unit leader shall make a written decision within XNUMX days of receiving the written opinion and assume responsibility for the decision.

  (XNUMX) Those who fail to stop and correct the financial revenue and expenditures that violate the unified national financial, financial, and accounting systems, and do not submit written opinions to the unit leaders, shall also be held accountable.

  (XNUMX) For financial revenues and expenditures that seriously violate the interests of the state and the public, they shall report to the competent unit or the financial, auditing and taxation authorities.

  Article XNUMX Accounting institutions and accountants shall stop and correct economic activities that violate the unit's internal accounting management system; if the stop and correction are ineffective, they shall report to the unit leader and request for disposition.

  Article XNUMX Accounting institutions and accountants shall supervise the implementation of budgets, financial plans, economic plans, and business plans formulated by units.

  Article XNUMX All units must accept the supervision of financial, auditing, and taxation authorities in accordance with the law and relevant state regulations, and truthfully provide accounting vouchers, accounting books, accounting statements, and other accounting materials as well as relevant information, and must not refuse, conceal, or make false reports. .

  Article XNUMX Units that should entrust certified accountants to conduct audits according to the law shall entrust certified accountants to conduct audits, and cooperate with the work of certified accountants to truthfully provide accounting vouchers, accounting books, accounting statements and other accounting materials and relevant information, Do not refuse, conceal, make false reports, and do not prompt the certified public accountant to issue an improper audit report.

Chapter V Internal Accounting Management System

  Article XNUMX All units shall establish and improve corresponding internal accounting management systems in accordance with the "Accounting Law of the People's Republic of China" and the provisions of the national unified accounting system, taking into account the needs of unit type and content management.

  Article XNUMX Each unit shall follow the following principles in formulating its internal accounting management system:

  (XNUMX) Laws, regulations and the unified financial and accounting system of the country shall be implemented.

  (XNUMX) It should reflect the characteristics and requirements of the unit's production, operation and business management.

  (XNUMX) It shall comprehensively standardize the various accounting work of the unit, establish and improve the accounting foundation, and ensure the orderly conduct of accounting work.

  (XNUMX) It should be scientific, reasonable, and easy to operate and implement.

  (XNUMX) The implementation shall be checked regularly.

  (XNUMX) It should be continuously improved according to management needs and problems in implementation.

  Article XNUMX Each unit shall establish an internal accounting management system.The main content includes: the leadership responsibilities of unit leaders and chief accountants for accounting work; the responsibilities and authority of the accounting department and its accounting organization leaders, and accounting supervisors; the relationship between the accounting department and other functional departments; the organizational form of accounting, etc.

  Article XNUMX Each unit shall establish a post responsibility system for accountants.The main content includes: the job setting of accountants; the responsibilities and standards of each accounting job; the personnel and specific division of labor in each accounting job; the rotation method of accounting jobs; the assessment method for each accounting job.

  Article XNUMX Each unit shall establish a system of accounting procedures.The main content includes: the setting and use of accounting subjects and their detailed subjects; the format of accounting vouchers, audit requirements and transmission procedures; accounting methods; the setting of accounting books; the types and requirements of preparing accounting statements; the unit accounting index system.

  Article XNUMX Each unit shall establish an internal containment system.The main contents include: the principle of the internal containment system; organizational division of labor; the responsibilities and restrictions of the cashier post; the responsibilities and authority of the relevant posts.

  Article XNUMX Each unit shall establish an audit system.The main content includes: the organizational form and specific division of labor of the audit work; the responsibilities and authority of the audit work; the methods of auditing accounting vouchers and reviewing accounting books and accounting statements.

  Article XNUMX Each unit shall establish an original record management system.The main contents include: the content and filling method of the original record; the format of the original record; the review of the original record; the responsibility of the person who completes the original record;

  Article XNUMX Each unit shall establish a quota management system.The main content includes: the scope of quota management; the basis, procedures and methods for formulating and revising quotas; the implementation of quotas; quota assessment and reward and punishment methods, etc.

  Article XNUMX Each unit shall establish a measurement acceptance system.The main contents include: metrological testing means and methods; requirements for metrological acceptance management; responsibilities and rewards and punishments for metrological acceptance personnel.

  Article XNUMX All units shall establish a property inventory system.The main content includes: the scope of the property inventory; the organization of the property inventory; the time limit and method of the property inventory;

  Article XNUMX Each unit shall establish a financial revenue and expenditure examination and approval system.The main content includes: financial revenue and expenditure approval personnel and approval authority; financial revenue and expenditure approval procedures; financial revenue and expenditure approval personnel's responsibilities.

  Article XNUMX Units implementing cost accounting shall establish a cost accounting system.The main content includes: the object of cost accounting; the method and procedure of cost accounting; cost analysis, etc.

  Article XNUMX Each unit shall establish a financial accounting analysis system.The main content includes: the main content of financial accounting analysis; the basic requirements and organizational procedures of financial accounting analysis; the specific methods of financial accounting analysis; the preparation requirements of financial accounting analysis reports, etc.

Chapter VI Supplementary Provisions

  Article XNUMX The national unified accounting system referred to in these regulations refers to the accounting rules, standards, and accounting rules and regulations formulated by the Ministry of Finance, or jointly formulated by the Ministry of Finance and the relevant departments of the State Council, or approved by the Ministry of Finance and uniformly implemented throughout the country. Regulations and other normative documents.

  The term "accounting supervisors" as mentioned in these Regulations refers to the personnel who exercise the functions and powers of the persons in charge of the accounting institutions in units that do not set up accounting institutions but only appoint full-time accounting personnel in other institutions.

  Unless otherwise specified, the provisions of Sections XNUMX and XNUMX of Chapter XNUMX of this Code on filling out accounting vouchers and registering accounting books are generally applicable to manual bookkeeping.For units implementing computerized accounting, the relevant requirements for filling out accounting vouchers and registering accounting books shall comply with the relevant provisions of the Ministry of Finance on computerized accounting.

  Article XNUMX The financial departments (bureaus) of provinces, autonomous regions, and municipalities directly under the Central Government, and the competent departments of the State Council may formulate specific implementation measures based on the principles of this specification and in light of the specific conditions of their own regions and departments, and report them to the Ministry of Finance for record.

  Article XNUMX The Ministry of Finance is responsible for interpretation and revision of this specification.

  Article 1984 This specification shall come into effect on the date of promulgation. The "Working Rules for Accountants" issued by the Ministry of Finance on April 4, 24 shall be abolished simultaneously.

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