|
|
|
|
|
|
|
|
|
|
|
|
|
| Guiding Opinions of the Ministry of Finance on Strengthening the Implementation of the Unified National Accounting System | | 财政部关于加强国家统一的会计制度贯彻实施工作的指导意见 |
| (No. 17 [2019] of the Ministry of Finance) | | （财会〔2019〕17号） |
| The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; the Financial Bureau of Xinjiang Production and Construction Corps; the Financial Management Office of the Government Offices Administration directly under the CPC Central Committee; the Financial Management Department of the National Government Offices Administration; and the Financial Bureau of the General Logistics Department of the Central Military Commission: | | 各省、自治区、直辖市、计划单列市财政厅（局），新疆生产建设兵团财政局，中共中央直属机关事务管理局财务管理办公室，国家机关事务管理局财务管理司，中央军委后勤保障部财务局： |
| For the purposes of implementing the Accounting Law of the People's Republic of China, further regulating accounting behavior and improving the quality of accounting information, the following opinions on strengthening the implementation of the unified national accounting system are hereby offered. | | 为贯彻落实《中华人民共和国会计法》，进一步规范会计行为，提高会计信息质量，现就加强国家统一的会计制度贯彻实施工作提出如下意见。 |
| I. Fully understanding the importance of strengthening the implementation of the unified national accounting system | | 一、充分认识加强国家统一的会计制度贯彻实施的重要性 |
| The unified national accounting system developed according to the Accounting Law is a major standard for the generation of accounting information and an important basis for regulating accounting behavior and order. Conscientiously implementing the unified national accounting system for regulating financial accounting, accounting supervision, accounting institutions and personnel, and accounting management is a specific measure and important guarantee to implement the provisions of the accounting law, and is of great significance for conducting financial accounting according to law, exercising accounting supervision, regulating accounting order, improving information quality, strengthening accounting supervision and safeguarding public interests. The finance departments and other relevant departments shall fully recognize the importance and urgency of implementing the accounting law and the unified national accounting system. They shall supervise all entities in regulating accounting order and generating and providing accounting information according to the unified national accounting system. Moreover, they shall take effective measures to strengthen supervision and investigate and punish the illegal acts of disturbing the accounting order and providing false accounting information, in an attempt to further regulate accounting order and improve the quality of accounting information. All entities shall conscientiously fulfill the accounting responsibility conferred by the accounting law, strengthen the accounting work, improve internal control, and support accounting personnel in legally exercising their functions and authorities, so as to ensure that accounting information is true and complete and in line with the unified national accounting system. | | 依据会计法制定的国家统一的会计制度，是生成会计信息的重要标准，是规范会计行为和会计秩序的重要依据。认真贯彻实施用于规范会计核算、会计监督、会计机构和会计人员以及会计管理工作等的国家统一的会计制度，是贯彻落实会计法各项规定的具体措施和重要保证，对于依法进行会计核算、实行会计监督，规范会计秩序、提高信息质量，加强会计监管、维护公众利益，都有十分重要的意义。财政部门和有关业务主管部门要充分认识贯彻实施会计法和国家统一的会计制度的重要性、紧迫性，督促各单位规范会计秩序、依据国家统一的会计制度生成和提供会计信息，切实采取措施加强监管，依法查处扰乱会计秩序、提供虚假会计信息等行为，进一步规范会计秩序和提高会计信息质量。各单位要认真履行会计法赋予的会计责任，加强会计工作，健全内部控制，支持会计人员依法行使职权，保证会计信息真实完整和符合国家统一的会计制度规定。 |
| II. General requirements | | 二、总体要求 |
| The spirit of the 19th CPC National Congress shall be implemented, the Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era shall be set as the guidance. The decisions and arrangements of the CPC Central Committee on comprehensively advancing law-based governance shall be conscientiously implemented by centering on the all-around advance of the overall layout for "economic, political, cultural, social, and ecological progress” and conducting coordinated advancement of the Four-Pronged Comprehensive Strategy. Both the rule of law in accounting and accounting integrity shall be strengthened with the focus on implementing the accounting law and improving the quality of accounting information. The primary responsibility of entities shall be implemented, and external supervision shall be strengthened to advance in a coordinated manner the implementation of the unified national accounting system, so that accounting may better serve the decisive victory in building a moderately prosperous society in all respects and building the socialism with Chinese characteristics in a new era. | | 全面贯彻落实党的十九大精神，以习近平新时代中国特色社会主义思想为指导，紧紧围绕统筹推进“五位一体”总体布局和协调推进“四个全面”战略布局，认真落实党中央关于全面推进依法治国决策部署，以贯彻落实会计法、提高会计信息质量为着力点，坚持会计法治建设与会计诚信建设相结合，落实单位主体责任与强化外部监督相促进，协同推进国家统一的会计制度贯彻实施工作，促进会计工作更好地为决胜全面建成小康社会、建设新时代中国特色社会主义服务。 |
| III. Major Measures | | 三、主要措施 |
1. Maintaining the unity of the unified national accounting system. The unified national accounting system, especially as a standard and system for financial accounting, is a major standard for generating and providing consistent and mutually comparable accounting information, and an important basis for investors, creditors, the public and government agencies to make investment decisions and carry out macro-control with accounting information. All regions and departments shall strictly follow the provisions concerning “the state implements a unified accounting system” as provided in the accounting law, and shall not, , without authorization, modify, adjust or supplement the provisions or interpret the policy standards prescribed in the unified national accounting system. Local finance departments shall, in a timely manner and according to the procedures, report to the Ministry of Finance the issues on policy standards occurring when implementing the unified national accounting system, and the Ministry of Finance shall interpret them in a centralized way. If the relevant competent department really needs to make supplementary provisions on the unified national accounting system, it shall, according to legal procedures, report to the Ministry of Finance for approval or recordation.
．．．．．． | | （一）维护国家统一的会计制度的统一性。国家统一的会计制度尤其是规范会计核算的准则制度，是生成和提供口径一致、相互可比会计信息的重要标准，是投资者、债权人、社会公众、政府部门等运用会计信息进行投资决策、宏观调控等的重要依据。各地区、各部门应当严格遵循会计法关于“国家实行统一的会计制度”的规定，不得擅自修改、调整、补充规定、解释国家统一的会计制度规定的政策口径。地方财政部门对企业、行政事业单位等在执行国家统一的会计制度中出现的政策口径问题，应按程序及时报财政部，由财政部作出统一解释；有关主管部门确需对国家统一的会计制度作出补充规定的，应按法定程序报财政部审核批准或备案。
．．．．．． |
|
Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.
1. To become a premium member, please call 400-810-8266 Ext. 171.
2. Binding to the account with access to this database.
3. Apply for a trial account.
4. To get instant access to a document, you can Pay Amount 【￥400.00】 for your single purchase. | |
您好：您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户；您可通过网上支付进行单篇购买，支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
|
| | | | | | | | |
Scan QR Code and Read on Mobile
|
|
|
|
|
|
Message: Please kindly comment on the present translation.
|
|
|
|
|
|
|
|
|
Translations are by lawinfochina.com, and we retain exclusive copyright over content
found on our website except for content we publish as authorized by respective copyright
owners or content that is publicly available from government sources.
Due to differences in language, legal systems, and culture, English translations
of Chinese law are for reference purposes only. Please use the official Chinese-language
versions as the final authority. Lawinfochina.com and its staff will not be directly
or indirectly liable for use of materials found on this website.
We welcome your comments and suggestions, which assist us in continuing to improve
the quality of our materials as we dynamically expand content.
|
|
|
|
|
|