ACCOUNTING LAW OF THE PEOPLE'S REPUBLIC OF CHINA | | 中华人民共和国会计法 |
(Adopted at the 9th Session of the Standing Committee of the Sixth National People's Congress on January 21, 1985, amended according to the "Decision at the 5th Session of the Standing Committee of the Eighth National People's Congress on December 29, 1993 on revising the 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》修正） |
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| Chapter One General Provisions | | 第一章 总则 |
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| Article 1. The law is formulated with a view to standardizing and strengthening accounting work, safeguarding the power and functions of accounting personnel according to law, and strengthening the role of accounting in maintaining the order of the socialist market economy, bettering economic management and improving economic efficiency. | | 第一条 为了规范和加强会计工作，保障会计人员依法行使职权，发挥会计工作在维护社会主义市场经济秩序、加强经济管理、提高经济效益中的作用，制定本法。 |
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| Article 2. Government institutions, social organizations, enterprises, institutions, individual households engaging in industry and commerce and other organizations shall abide by this law in handling accounting affairs. | | 第二条 国家机关、社会团体、企业、事业单位、个体工商户和其他组织办理会计事务，必须遵守本法。 |
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| Article 3. Accounting organizations and personnel shall abide by laws and decrees and handle the accounting affairs and perform their work of computation, checking and supervision according to provisions of this law. | | 第三条 会计机构、会计人员必须遵守法律、法规，按照本法规定办理会计事务，进行会计核算，实行会计监督。 |
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| Article 4. Head of every unti shall lead the implementation of this law by accounting organizations and personnel and other people to ensure the legitimacy, trueness, accuracy and completeness of all accounting data and protect the powers and functions of accounting personnel from any encroachment. No one is allowed to retaliate against accounting personnel. | | 第四条 单位领导人领导会计机构、会计人员和其他人员执行本法，保证会计资料合法、真实、准确、完整，保障会计人员的职权不受侵犯。任何人不得对会计人员打击报复。 |
Accounting personnel who are strict in implementing the law, loyal to their posts and have made outstanding achievements shall be awarded spiritually or materially. | |
对认真执行本法，忠于职守，做出显著成绩的会计人员，给予精神的或者物质的奖励。 |
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| Article 5. The financial department of the State Council shall be responsible for the administration of the accounting work of national nature. | | 第五条 国务院财政部门管理全国的会计工作。 |
And the financial departments of local people's governments shall be responsible for the administration of their respective local accounting work. | |
地方各级人民政府的财政部门管理本地区的会计工作。 |
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| Article 6. A unified national accounting system shall be formulated by the Ministry of Finance of the State Council. | | 第六条 国家统一的会计制度，由国务院财政部门根据本法制定。 |
The financial departments of various provinces, autonomous regions and centrally controlled municipalities, departments in charge under the State Council, the General Logistics Department of the Chinese People's Liberation Army may formulate specific procedures or supplementary provisions for implementing the unified national accounting system provided that the procedures and provisions are not in conflict with the provisions of this law and the unified national accounting system. Such procedures and provisions are subject to examination and approval or putting into record to the Financial Department of the State Council. | |
各省、自治区、直辖市人民政府的财政部门，国务院业务主管部门，中国人民解放军总后勤部，在同本法和国家统一的会计制度不相抵触的前提下，可以制定实施国家统一的会计制度的具体办法或者补充规定，报国务院财政部门审核批准或者备案。 |
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| Chapter Two Accounting Practices | | 第二章 会计核算 |
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| Article 7. Accounting processes and accounting practices shall be undertaken for the following affairs: | | 第七条 下列事项，应当办理会计手续，进行会计核算： |
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| 1. Receipts and payments of money and negotiable securities; | | （一）款项和有价证券的收付； |
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| 2. Receipts, dispatch, increase or decrease and use of property; | | （二）财政的收发、增减和使用； |
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| 3. The occurring and settlement of credits and debts; | | （三）债权债务的发生和结算； |
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| 4. Increase or decrease of capital and funds and receipts and expenditure of expenses; | | （四）资本、基金的增减和经费的收支； |
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| 5. Computation of income, expenses and costs; | | （五）收入、费用、成本的计算； |
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| 6. Computation and handling of financial results; | | （六）财务成果的计算和处理； |
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| 7. Other accounting procedures and items requiring accounting practices. | | （七）其他需要办理会计手续、进行会计核算的事项。 |
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| Article 8. The fiscal year starts from January 1 and ends on December 31 on the Gregorian calendar. | | 第八条 会计年度自公历１月１日起至１２月３１日止。 |
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| Article 9. Renminbi shall be the standard currency for accounting. | | 第九条 会计核算以人民币为记帐本位币。 |
Units which mainly use foreign currencies in their routine receipts and payments may also choose a foreign currency as their accounting unit. But the foreign currencies shall be converted into Renminbi in compiling accounting statements. | |
业务收支以外国货币为主的单位，也可以选定某种外国货币作为记帐本位币，但是编报的会计报表应当折算为人民币反映。 |
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| Article 10. The accounting documents, accounting books, accounting statements and other accounting data must conform to the provisions of the unified national accounting system. There shall be no forgery and alteration of accounting documents and accounting books and no submission of false accounting statements. | | 第十条 会计凭证、会计帐簿、会计报表和其他会计资料必须符合国家统一的会计制度的规定，不得伪造、变造会计凭证、会计帐簿，报送虚假的会计报表。 |
In case when computers are used in the accounting practices, the software applied and the accounting documents, accounting books, accounting statements and other data generated by the software shall meet the stipulations of the financial department of the State Council. | |
用电子计算机进行会计核算的，对使用的软件及其生成的会计凭证、会计帐簿、会计报表和其他会计资料的要求，应当符合国务院财政部门的规定。 |
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| Article 11. The original documents shall be submitted to accounting organizations in handling the affairs listed in Article 7 of this law. | | 第十一条 办理本法第七条规定的事项，必须填制或者取得原始凭证，并及时送交会计机构。 |
Accounting organizations shall check and verify the original documents and use the verified original documents to keeping accounts. | |
会计机构必须对原始凭证进行审核，并根据经过审核的原始凭证编制记帐凭证。 |
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| Article 12. All units shall set up accounting titles and accounting books according to the provisions of the unified national accounting system. | | 第十二条 各单位按照国家统一的会计制度的规定设置会计科目和会计帐簿。 |
Accounting organizations shall keep accounts through the verified original documents and accounting documents in accordance with book- keeping rules stipulated by the unified national accounting system. | |
会计机构根据经过审核的原始凭证和记帐凭证，按照国家统一的会计制度关于记帐规则的规定记帐。 |
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| Article 13. All units shall establish a property inventory system to ensure that the records of accounting books tally with the objects and funds. | | 第十三条 各单位应当建立财产清查制度，保证帐簿记录与实物、款项相符。 |
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| Article 14. All units shall compile accounting statements according to the provisions of the unified national accounting system and according to the records of account books and submit them to the financial or related departments. | | 第十四条 各单位按照国家统一的会计制度的规定，根据帐簿记录编制会计报表，报送财政部门和有关部门。 |
Accounting statements shall be signed or affixed with seals by heads of the units and responsible members of the accounting units and accountants in charge. For units which have chief accountants, the accounting statements shall be signed or affixed with seals by the chief accountants. | |
会计报表由单位领导人和会计机构负责人、会计主管人员签名或者盖章。设置总会计师的单位并由总会计师签名或者盖章。 |
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| Article 15. Records shall be properly kept for accounting vouchers, accounting books, accounting statements and other accounting data according to relevant State provisions. The period for keeping the records and procedures for the destruction of the records shall be determined by the financial department of the State Council together with relevant departments. | | 第十五条 会计凭证、会计帐簿、会计报表和其他会计资料，应当按照国家有关规定建立档案，妥善保管。会计档案的保管期限和销毁办法，由国务院财政部门会同有关部门制定。 |
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| Chapter Three Accounting Control | | 第三章 会计监督 |
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| Article 16. The accounting organizations and accounting personnel of all units shall supervise on the accounting of their units. | | 第十六条 各单位的会计机构、会计人员对本单位实行会计监督。 |
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| Article 17. Accounting organizations and accounting personnel shall refuse to accept false or illegal original vouchers and return the inaccurate and incomplete original vouchers for correction. | | 第十七条 会计机构、会计人员对不真实、不合法的原始凭证，不予受理；对记载不准确、不完整的原始凭证，予以退回，要求更正、补充。 |
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| Article 18. When accounting organizations and accounting personnel find any records of accounting books not being tallied with the objects or funds on hand, they shall handle them according to relevant regulations. If they are not empowered to handle them, they should report to their heads immediately and request for investigation and handling the matter. | | 第十八条 会计机构、会计人员发现帐簿记录与实物、款项不符的时候，应当按照有关规定进行处理；无权自行处理的，应当立即向本单位领导人报告，请求查明原因，作出处理。 |
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| Article 19. Accounting organizations and accounting personnel shall refuse to accept receipts and payments that violate the law. | | |
When accounting organizations and accounting personnel deem the receipts and expenditures illegal, they should stop and correct them. Should they fail to stop and correct them, they should file written reports to the heads of their units, requesting for handling the matter. Heads of units shall make written decisions within ten days after the written reports are received and bear the responsibilities for the decisions. | |
会计机构、会计人员认为是违法的收支，应当制止和纠正；制止和纠正无效的，应当向单位领导人提出书面意见，要求处理。单位领导人应当自接到书面意见之日起十日内作出书面决定，并对决定承担责任。 |
If accounting organizations and accounting personnel fail to stop and correct the illegal receipts and expenditure or report to the heads of their units, they should also bear the responsibility. | |
会计机构、会计人员对违法的收支，不予制止和纠正，又不向单位领导人提出书面意见的，也应当承担责任。 |
For receipts and expenditures that seriously violate the law and harm the interests of the State and the public, accounting organizations and accounting personnel should report to the units in charge or to financial, auditing and tax authorities. The authorities which receive the reports should be responsible for handling the cases. | |
对严重违法损害国家和社会公众利益的收支，会计机构、会计人员应当向主管单位或者财政、审计、税务机关报告，接到报告的机关应当负责处理。 |
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| Article 20. All units shall accept the supervision by financial, auditing and tax authorities according to law and other relevant regulations of the State, providing them with true accounting vouchers, accounting books, accounting statements and other accounting data and relevant information. They are not allowed to refuse to give or conceal any information or give false information. | | 第二十条 各单位必须依照法律和国家有关规定接受财政、审计、税务机关的监督，如实提供会计凭证、会计帐簿、会计报表和其他会计资料以及有关情况，不得拒绝、隐匿、谎报。 |
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| Chapter Four Accounting Organizations and Accounting Personnel | | 第四章 会计机构和会计人员 |
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| Article 21. All units shall set up their own accounting organizations according to the requirements of their accounting operations or appoint accounting personnel in relevant organizations and designate accounting personnel in charge. If a unit does not have the conditions, it may entrust accounting consulting and service organizations set up with approval to keep books on its behalf. Large and medium-sized enterprises, institutions and chief charging operational departments may appoint chief accountants. The post of chief accountant shall be held by people with at least the qualification of a certified accountant. | | 第二十一条 各单位根据会计业务的需要设置会计机构，或者在有关机构中设置会计人员并指定会计主管人员。不具备条件的，可以委托经批准设立的会计咨询、服务机构进行代理记帐。大、中型企业、事业单位和业务主管部门可以设置总会计师。总会计师由具有会计师以上专业技术任职资格的人员担任。 |
Accounting organizations shall establish an auditing system. | |
会计机构内部应当建立稽核制度。 |
Cashiers are not allowed concurrently to take charge of auditing, keep accounting records or register income, expenses and credits and liabilities. | |
出纳人员不得兼管稽核、会计档案保管和收入、费用、债权债务帐目的登记工作。 |
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| Article 22. The principal responsibilities of accounting organizations and accounting personnel are: | | 第二十二条 会计机构、会计人员的主要职责是： |
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| 1. To carry out accounting practices according to the provisions of Chapter Two of this law; | | （一）按照本法第二章的规定，进行会计核算； |
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| 2. To exercise supervision on work of accounting according to the provisions of Chapter Three of this law. | | （二）按照本法第三章的规定，实行会计监督； |
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| 3. To draft specific procedures for the handling of accounting affairs of their own units; | | （三）拟订本单位办理会计事务的具体办法； |
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| 4. To participate in the drafting of economic plans, operational plans and assessment, analyze the implementation of budgets and financial plans; and | | （四）参与拟订经济计划、业务计划，考核、分析预算、财务计划的执行情况； |
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| 5. To undertake other affairs relating to accounting. | | （五）办理其他会计事务。 |
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| Article 23. Accounting personnel should have qualified professional knowledge. The appointment and removal of the leading members of accounting organizations and accountants of State enterprises and institutions shall have the consent of departments in charge. It is not allowed to remove such personnel at will. If an accountant loyal to post and keeping to principles is wronged, the department in charge should order the unit to correct. If an accountant is found to have committed dereliction of duty, wavered in principles and therefore not suited to the accounting post, the department in charge should order the unit concerned to dismiss or remove the accountant in question. | | 第二十三条 会计人员应当具备必要的专业知识。国有企业、事业单位的会计机构负责人、会计主管人员的任免应当经过主管单位同意，不得任意调动或者撤换；会计人员忠于职守，坚持原则，受到错误处理的，主管单位应当责成所在单位予以纠正；玩忽职守，丧失原则，不宜担任会计工作的，主管单位应当责成所在单位予以撤职或者免职。 |
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| Article 24. When transferred or leaving their posts, accounting personnel must go through the hand-over procedures with the people to take charge. | | 第二十四条 会计人员调动工作或者离职，必须与接管人员办清交接手续。 |
The hand-over procedure for general accounting personnel shall be supervised by the heads of the accounting organization and accountants in charge. The hand-over procedures for heads of the accounting organizations or accountants in charge shall be supervised by the heads of the units. If necessary, the procedures shall be supervised by people sent by department in charge. | |
一般会计人员办理交接手续，由会计机构负责人、会计主管人员监交。会计机构负责人、会计主管人员办理交接手续，由单位领导人监交，必要时可以由主管单位派人会同监交。 |
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| Chapter Five Legal Responsibilities | | 第五章 法律责任 |
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| Article 25. If a head of a unit or an accountant has violated the provisions on accounting practices provided for in Chapter Two of this law and the case is serious, administrative punishment shall be given. | | 第二十五条 单位领导人、会计人员违反本法第二章关于会计核算的规定，情节严重的，给予行政处分。 |
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| Article 26. If a head of a unit, an accountant or other people are found to forge, alter and deliberately destroy accounting vouchers, accounting books, accounting statements and other accounting documents or evade tax or harm the interests of the State and the public by using false accounting vouchers, accounting books, accounting statements and other accounting documents, the cases shall be handled by financial, auditing and tax authorities or other departments in charge according to law and administrative decrees. If the cases are serious enough to constitute a crime, criminal responsibilities shall be affixed. | | 第二十六条 单位领导人、会计人员和其他人员伪造、变造、故意毁灭会计凭证、会计帐簿、会计报表和其他会计资料的，或者利用虚假的会计凭证、会计帐簿、会计报表和其他会计资料偷税或者损害国家利益、社会公众利益的，由财政、审计、税务机关或者其他有关主管部门依据法律、行政法规规定的职责负责处理，追究责任；构成犯罪的，依法追究刑事责任。 |
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| Article 27. If accounting personnel accept untrue and illegal original vouchers or fail to file written reports to the heads of their units on the law-violating receipts and expenditures or fail to report to the department in charge of financial, auditing and tax authorities the receipts and expenditures that seriously violate the law and harm the interests of the State and the public and the cases are serious, administrative punishments shall be given. If the acts have caused serious losses in public or private property and are serious enough to constitute a crime, criminal responsibilities shall be affixed. | | 第二十七条 会计人员对不真实、不合法的原始凭证予以受理，或者对违法的收支不向单位领导人提出书面意见，或者对严重违法损害国家和社会公众利益的收支不向主管单位或者财政、审计、税务机关报告，情节严重的，给予行政处分；给公私财产造成重大损失，构成犯罪的，依法追究刑事责任。 |
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| Article 28. If heads of units have caused serious consequences by giving permission to handle illegal income or expenditure despite written reports filed by accounting personnel according to the provisions of 2 of Article 19 of this law or failing to take decisions on such income or expenditure after the time limit without justifiable reasons, administrative punishments shall be given. If the cases have caused serious losses to public or private property and constituted a crime, criminal responsibilities shall be affixed. | | 第二十八条 单位领导人接到会计人员按照本法第十九条第二款规定提出的书面意见，对违法的收支决定予以办理或者无正当理由逾期不作出处理决定，造成严重后果的，给予行政处分；给公私财产造成重大损失，构成犯罪的，依法追究刑事责任。 |
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| Article 29. Heads of units and other personnel shall be punished by administrative measures if they are found to have retaliated accounting personnel who perform their duties well. If the cases are serious enough to constitute a crime, criminal responsibilities shall be affixed. | | 第二十九条 单位领导人和其他人员对依照本法履行职责的会计人员进行打击报复的，给予行政处分；构成犯罪的，依法追究刑事责任。 |
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| Chapter Six Supplementary Provisions | | 第六章 附则 |
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| Article 30. The law shall come into force starting from May 1, 1985. | | 第三十条 本法自１９８５年５月１日起施行。 |
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