Accounting Law of the People's Republic of China | | 中华人民共和国会计法 |
| (Adopted by the Ninth Meeting of the Standing Committee of the Sixth National People's Congress on January 21, 1985; amended in accordance with the Decision on Revising 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; revised at the 12th Meeting of the Standing Committee of the Ninth People's Congress on October 31, 1999 and promulgated by Order No.24 of the President of the People's Republic of China on October 31, 1999; amended for the second time in accordance with the Decision of the Standing Committee of the National People's Congress on Amending Eleven Laws including the Accounting Law of the People's Republic of China adopted at the 30th Session of the Standing Committee of the Twelfth National People's Congress of the People's Republic of China on November 4, 2017.) | | （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） |
| Contents | | 目录 |
| Chapter I General Provisions | | 第一章 总 则 |
| Chapter II Accounting Practice | | 第二章 会计核算 |
| Chapter III Special Provisions on Accounting Practice of Companies and Enterprises | | 第三章 公司、企业会计核算的特别规定 |
| Chapter IV Accounting Supervision | | 第四章 会计监督 |
| Chapter V Accounting Offices and Accounting Personnel | | 第五章 会计机构和会计人员 |
| Chapter VI Legal Liability | | 第六章 法律责任 |
| Chapter VII Supplemental Provisions | | 第七章 附 则 |
| Chapter I General Provisions | | 第一章 总 则 |
| Article 1 This Law is enacted with a view to standardizing accounting acts, ensuring the truthfulness and completeness of the accounting materials, strengthening economic management and financial control, raising economic results and maintaining the order of the socialist market economy. | | 第一条 为了规范会计行为，保证会计资料真实、完整，加强经济管理和财务管理，提高经济效益，维护社会主义市场经济秩序，制定本法。 |
| Article 2 State organs, social organizations, companies, enterprises, institutions and other organizations (hereinafter generally referred to as units) must handle accounting affairs in accordance with this Law. | | 第二条 国家机关、社会团体、公司、企业、事业单位和其他组织（以下统称单位）必须依照本法办理会计事务。 |
| Article 3 All units must set up account books according to law and ensure their truthfulness and completeness. | | 第三条 各单位必须依法设置会计帐簿，并保证其真实、完整。 |
| Article 4 The person in charge of a unit shall be responsible for its accounting work as well as the truthfulness and completeness of its accounting materials. | | 第四条 单位负责人对本单位的会计工作和会计资料的真实性、完整性负责。 |
| Article 5 Accounting offices and accounting personnel shall, in accordance with the provisions of this Law, conduct accounting practice and exercise accounting supervision. | | 第五条 会计机构、会计人员依照本法规定进行会计核算，实行会计监督。 |
| No unit or person may, by any means, suggest, instruct or compel any accounting office or accountant to forge or alter any accounting document, account book or other accounting material or to submit any false financial accounting statement. | | 任何单位或者个人不得以任何方式授意、指使、强令会计机构、会计人员伪造、变造会计凭证、会计帐簿和其他会计资料，提供虚假财务会计报告。 |
| No unit or person is allowed to retaliate upon any accountant because of his resistance against any act violating the provisions of this Law in the performance of his duty. | | 任何单位或者个人不得对依法履行职责、抵制违反本法规定行为的会计人员实行打击报复。 |
| Article 6 Moral encouragement or material award shall be given to any accountant who has shown conscientiousness in implementing this Law, devotion to his duty and consistence in principle, thus achieving remarkable results in his work. | | 第六条 对认真执行本法，忠于职守，坚持原则，做出显著成绩的会计人员，给予精神的或者物质的奖励。 |
| Article 7 The department of finance under the State Council shall administer the accounting work throughout the country. | | 第七条 国务院财政部门主管全国的会计工作。 |
| Departments of finance under local people's governments at or above the county level shall administer the accounting work in their respective administrative areas. | | 县级以上地方各级人民政府财政部门管理本行政区域内的会计工作。 |
| Article 8 The State practises a unified accounting system. The State's unified accounting system shall be formulated and promulgated by the department of finance under the State Council in accordance with this Law. | | 第八条 国家实行统一的会计制度。国家统一的会计制度由国务院财政部门根据本法制定并公布。 |
| For those trades which have special requirements on accounting practice and accounting supervision, the relevant departments of the State Council may, in accordance with this Law and the State's unified accounting system, formulate concrete measures or supplementary provisions for the implementation of the State's unified accounting system and submit them to the department of finance of the State Council for examination and approval. | | 国务院有关部门可以依照本法和国家统一的会计制度制定对会计核算和会计监督有特殊要求的行业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。 |
| The General Logistics Department of the Chinese People's Liberation Army may, in accordance with this Law and the State's unified accounting system, formulate concrete measures for the implementation of the State's unified accounting system in the army and report them to the department of finance of the State Council for the record. | | 中国人民解放军总后勤部可以依照本法和国家统一的会计制度制定军队实施国家统一的会计制度的具体办法，报国务院财政部门备案。 |
| Chapter II Accounting Practice | | 第二章 会计核算 |
| Article 9 All units must fulfil accounting practice, fill in and prepare accounting documents, record account books and work out financial accounting statements according to the economic and business transactions actually taken place. | | 第九条 各单位必须根据实际发生的经济业务事项进行会计核算，填制会计凭证，登记会计帐簿，编制财务会计报告。 |
| No unit may fulfil accounting practice on the basis of untrue economic and business transactions or false materials. | | 任何单位不得以虚假的经济业务事项或者资料进行会计核算。 |
| Article 10 Accounting procedures shall be conducted and accounting be practised with respect to the following economic and business transactions: | | 第十条 下列经济业务事项，应当办理会计手续，进行会计核算： |
| (1) receipts and disbursements in cash and in negotiable securities; | | （一）款项和有价证券的收付； |
| (2) acceptance, delivery, increase, decrease and use of property; | | （二）财物的收发、增减和使用； |
| (3) occurrence and settlement of claims and debts; | | （三）债权债务的发生和结算； |
| (4) increase and decrease of capital and funds; | | （四）资本、基金的增减； |
| (5) computation of income and expenditure, expenses and costs; | | （五）收入、支出、费用、成本的计算； |
| (6) computation and treatment of financial results; and | | （六）财务成果的计算和处理； |
| (7) other transactions that are subject to accounting procedures and accounting practice. | | （七）需要办理会计手续、进行会计核算的其他事项。 |
| Article 11 The fiscal year shall start on January 1 and end on December 31 on the Gregorian calendar. | | 第十一条 会计年度自公历1月1日起至12月31日止。 |
| Article 12 Renminbi shall be the basic accounting currency in accounting practice. | | 第十二条 会计核算以人民币为记帐本位币。 |
| The units that use a currency other than Renminbi as chief currency in their business receipts and expenditures may select one specific currency as their basic accounting currency, but the accounts to be reported in their financial statements shall still be converted to and expressed in Renminbi. | | 业务收支以人民币以外的货币为主的单位，可以选定其中一种货币作为记帐本位币，但是编报的财务会计报告应当折算为人民币。 |
| Article 13 Accounting documents, account books, accounting statements and other accounting materials must all comply with the unified accounting system of the State. | | 第十三条 会计凭证、会计帐簿、财务会计报告和其他会计资料，必须符合国家统一的会计制度的规定。 |
| Where computers are used for accounting practice, the software and accounting documents, account books, financial accounting statements and other accounting materials produced therefrom must also comply with the provisions of the State's unified accounting system. | | 使用电子计算机进行会计核算的，其软件及其生成的会计凭证、会计帐簿、财务会计报告和其他会计资料，也必须符合国家统一的会计制度的规定。 |
| No unit or person may forge or alter any accounting documents, account book or other accounting material, or submit any false financial accounting statement. | | 任何单位和个人不得伪造、变造会计凭证、会计帐簿及其他会计资料，不得提供虚假的财务会计报告。 |
| Article 14 Accounting documents include original documents and accounting vouchers. | | 第十四条 会计凭证包括原始凭证和记帐凭证。 |
| In handling the economic and business transactions specified in Article 10 of this Law, original documents must be filled in or obtained, and be promptly submitted to the accounting office. | | 办理本法第十条所列的经济业务事项，必须填制或者取得原始凭证并及时送交会计机构。 |
| Accounting offices and accounting personnel must, in accordance with the provisions of the State's unified accounting system, examine and verify the original documents and are entitled to deny any untrue or illegal original document and report the case to the person in charge of the unit or and to return any original document which carries inaccurate or incomplete records and require it to be corrected or supplemented in accordance with the provisions of the State's unified accounting system. | | 会计机构、会计人员必须按照国家统一的会计制度的规定对原始凭证进行审核，对不真实、不合法的原始凭证有权不予接受，并向单位负责人报告；对记载不准确、不完整的原始凭证予以退回，并要求按照国家统一的会计制度的规定更正、补充。 |
| All entries recorded in the original documents may not be altered; if an original document contains mistake, it shall be replaced with a new one or corrected by the issuing unit and a stamp of the issuing unit shall be affixed right over the place where the correction is made. If the amount of money in an original document is wrong, the issuing unit shall correct it by issuing a new document and may not do it by a correction on the original document. | | 原始凭证记载的各项内容均不得涂改；原始凭证有错误的，应当由出具单位重开或者更正，更正处应当加盖出具单位印章。原始凭证金额有错误的，应当由出具单位重开，不得在原始凭证上更正。 |
| Accounting vouchers shall be prepared according to the examined and verified original documents and related materials. | | 记帐凭证应当根据经过审核的原始凭证及有关资料编制。 |
| Article 15 Entries into account books must be based on the examined and verified accounting documents and comply with the provisions of related laws, administrative regulations and the State's unified accounting system. Account books include general ledgers, detailed ledgers, journal books and other auxiliary books. | | 第十五条 会计帐簿登记，必须以经过审核的会计凭证为依据，并符合有关法律、行政法规和国家统一的会计制度的规定。会计帐簿包括总帐、明细帐、日记帐和其他辅助性帐簿。 |
| Entries to an account book shall be recorded in the order of the pages consecutively numbered. Any occurrence of mistake, skip of page, omission of number or skip of line in the entry to an account book shall be remedied according to the method specified in the State's unified accounting system, and the interested accountant and the person in charge of the accounting office ( or the accountant-in-charge) shall affix their seals right over the place where remedy is made. | | 会计帐簿应当按照连续编号的页码顺序登记。会计帐簿记录发生错误或者隔页、缺号、跳行的，应当按照国家统一的会计制度规定的方法更正，并由会计人员和会计机构负责人（会计主管人员）在更正处盖章。 |
| If computers are used for accounting practice, the entries and corrections of account books shall comply with the provisions of the State's unified accounting system. | | 使用电子计算机进行会计核算的，其会计帐簿的登记、更正，应当符合国家统一的会计制度的规定。 |
| Article 16 All economic and business transactions take place in a unit shall be recorded and calculated in the account books set up according to law, and no unit may, in violation of the provisions of this Law and the State's unified accounting system, set up privately any other account book for recording and calculating such transactions. | | 第十六条 各单位发生的各项经济业务事项应当在依法设置的会计帐簿上统一登记、核算，不得违反本法和国家统一的会计制度的规定私设会计帐簿登记、核算。 |
Article 17 All units shall regularly check the records in their account books against the property in kind, amount of money and related materials and shall ensure the conformity between the records in the account books and the actual amount of property in kind and money, the conformity of the related contents between the account books and the accounting documents, the conformity of the corresponding records between the relevant account books, and the conformity between the records of account books and the related contents in the accounting statements.
．．．．．． | | 第十七条 各单位应当定期将会计帐簿记录与实物、款项及有关资料相互核对，保证会计帐簿记录与实物及款项的实有数额相符、会计帐簿记录与会计凭证的有关内容相符、会计帐簿之间相对应的记录相符、会计帐簿记录与会计报表的有关内容相符。
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