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中華人民共和國會計(jì)法
Accounting Law of The People's Republic of China
青島希尼爾翻譯公司整理 2014-11-15
1985年1月21日第六屆全國人民代表大會常務(wù)委員會第九次會議通過 ，根據(jù)1993年12月29日第八屆全國人民代表大會常務(wù)委員會第五次會議《
關(guān)于修改＜中華人民共和國會計(jì)法＞的決定》修正）
Originally Adopted at the Ninth Meeting of the Standing Committee of the Sixth
National People's Congress on January 21， 1985， as Amended at the Fifth Session
of the Standing Committee of the Eighth National People's Congress on December
29， 1993）
第一章 總則Chapter I General Provisions
第一條 為了規(guī)范和加強(qiáng)會計(jì)工作，保障會計(jì)人員依法行使職權(quán)，發(fā)揮會計(jì) 工作在維護(hù)社會主義市場經(jīng)濟(jì)秩序、加強(qiáng)經(jīng)濟(jì)管理、提高經(jīng)濟(jì)效益中的作用，制定 本法。
Article 1. This law is formulated in order to standardize and improve accounting
work， ensure that accountants will function in accordance with law， and bring
into play the role of accounting in safeguarding the order of the socialist
market economy， strengthening economic administration and improving economic
efficiency.
第二條 國家機(jī)關(guān)、社會團(tuán)體、企業(yè)、事業(yè)單位、個體工商戶和其他組織辦 理會計(jì)事務(wù)，必須遵守本法。
Article 2. State bodies， public organizations， enterprises， institutions，
self-employed industrialists and businessmen and other organizations shall
execute their accounting matters in accordance with this law.
第三條 會計(jì)機(jī)構(gòu)、會計(jì)人員必須遵守法律、法規(guī)，按照本法規(guī)定辦理會計(jì)事務(wù)，進(jìn)行會計(jì)核算，實(shí)行會計(jì)監(jiān)督。
Article 3. The accountancy body and personnel must observe the laws and decrees
set down in this Law and abide by them when carrying on the business of
accounting and performing accountancy supervision.
第四條 單位領(lǐng)導(dǎo)人領(lǐng)導(dǎo)會計(jì)機(jī)構(gòu)、會計(jì)人員和其他人員執(zhí)行本法，保證會計(jì)資料合法、真實(shí)、準(zhǔn)確、完整，保障會計(jì)人員的職權(quán)不受侵犯。任何人不得對會計(jì)人員打擊報(bào)復(fù)。
Article 4. The leader of a unit shall supervise the accountant departments，
accountants and other personnel in implementing this law； make sure that
accounting data are lawful， truthful， accurate and complete； and ensure that the
functions and powers of accountants are not infringed upon. No one is allowed to
retaliate against an accountant.
對認(rèn)真執(zhí)行本法，忠于職守，做出顯著成績的會計(jì)人員，給予精神的或者物質(zhì)的獎勵。
Accountants who carry out this Law conscientiously， devote themselves to their
duties and achieve remarkable success in their work will be rewarded
appropriately.
第五條 國務(wù)院財(cái)政部門管理全國的會計(jì)工作。
Article 5. The financial department of the State Council shall administer the
work of national accountancy.
地方各級人民政府的財(cái)政部門管理本地區(qū)的會計(jì)工作。
The financial department of the local people's government at various levels
shall administer accountancy in their region.
第六條 國家統(tǒng)一的會計(jì)制度，由國務(wù)院財(cái)政部門根據(jù)本法制定。
Article 6. The national unified accounting system is formulated by the financial
department of the State Council in line with this Law.
各省、自治區(qū)、直轄市人民政府的財(cái)政部門，國務(wù)院業(yè)務(wù)主管部門，中國人民 解放軍總后勤部，在同本法和國家統(tǒng)一的會計(jì)制度不相抵觸的前提下，可以制定實(shí)
施國家統(tǒng)一的會計(jì)制度的具體辦法或者補(bǔ)充規(guī)定，報(bào)國務(wù)院財(cái)政部門審核批準(zhǔn)或者備案。
Financial departments of the provinces， autonomous regions and municipalities，
competent departments of the State Council and the General Logistics Department
of the People's Liberation Army may， under the precondition of not contravening
this law and uniform state accounting systems， formulate specific procedures or
supplementary provisions for implementing uniform state accounting systems and
submit them to the financial authorities for approval or for the record.
第二章 會計(jì)核算Chapter II Business Accounting
第七條 下列事項(xiàng)，應(yīng)當(dāng)辦理會計(jì)手續(xù)，進(jìn)行會計(jì)核算：
Article 7. The following matters should go through accounting procedures and
business accounting：
（一）款項(xiàng)和有價(jià)證券的收付；
（1） Receipts and payments of funds and/or securities；
（二）財(cái)政的收發(fā)、增減和使用；
（2） The receipt and disposal， increase and decrease and use of a piece of
property；
（三）債權(quán)債務(wù)的發(fā)生和結(jié)算；
（3） Occurrence and settlement of a credit or debt；
（四）資本、基金的增減和經(jīng)費(fèi)的收支；
（4） Increase or reduction of capital and funds as well as income and outlays；
（五）收入、費(fèi)用、成本的計(jì)算；
（5） Calculations of revenue， expenses or costs；
（六）財(cái)務(wù)成果的計(jì)算和處理；
（6） Calculation and treatment of financial achievements； and
（七）其他需要辦理會計(jì)手續(xù)、進(jìn)行會計(jì)核算的事項(xiàng)。
（7） Any other matters necessary for going through accounting procedures and
business accounting.
第八條 會計(jì)年度自公歷1月1日起至12月31日止。
Article 8. The financial year begins on 1 January and ends on 31 December of the
Gregorian calendar.
第九條 會計(jì)核算以人民幣為記帳本位幣。
Article 9. Renminbi shall be the unit used in accounting books.
業(yè)務(wù)收支以外國貨幣為主的單位，也可以選定某種外國貨幣作為記帳本位幣， 但是編報(bào)的會計(jì)報(bào)表應(yīng)當(dāng)折算為人民幣反映。
Units whose primary income and outlays are in foreign currency （currencies） may
choose a certain foreign currency as the unit used for accounting purposes. In
such cases， the currency shall be converted into renminbi when compiling
accounting statements.“
第十條 會計(jì)憑證、會計(jì)帳簿、會計(jì)報(bào)表和其他會計(jì)資料必須符合國家統(tǒng)一 的會計(jì)制度的規(guī)定，不得偽造、變造會計(jì)憑證、會計(jì)帳簿，報(bào)送虛假的會計(jì)報(bào)表。
Article 10. Accounting proofs， accounting books， accounting statements and other
accounting data shall conform to provisions regarding uniform state accounting
systems. Forgery or alteration of accounting proofs or accounting books or
submission of false accounting statements are not allowed.“
用電子計(jì)算機(jī)進(jìn)行會計(jì)核算的，對使用的軟件及其生成的會計(jì)憑證、會計(jì)帳簿 、會計(jì)報(bào)表和其他會計(jì)資料的要求，應(yīng)當(dāng)符合國務(wù)院財(cái)政部門的規(guī)定。
When computers are used in accounting， requirements regarding software used and
the accounting proofs， accounting books， accounting statements and other
accounting data generated therefrom shall conform to State Council and Ministry
of Finance provisions.
第十一條 辦理本法第七條規(guī)定的事項(xiàng)，必須填制或者取得原始憑證，并及時送交會計(jì)機(jī)構(gòu)。 會計(jì)機(jī)構(gòu)必須對原始憑證進(jìn)行審核，并根據(jù)經(jīng)過審核的原始憑證編制記帳憑證 .
Article 11. In handling the matters listed in Article 7 of this Law， original
vouchers must be filed or presented， and should be handed over to the accounting
body in good time. The accounting body must examine the original vouchers and
draw up accounting vouchers on the basis of the examined original vouchers.
第十二條 各單位按照國家統(tǒng)一的會計(jì)制度的規(guī)定設(shè)置會計(jì)科目和會計(jì)帳簿 . Article 12. Units may set up their own
accounting departments and accounts books in accordance with the provisions of
the accounting system.
會計(jì)機(jī)構(gòu)根據(jù)經(jīng)過審核的原始憑證和記帳憑證，按照國家統(tǒng)一的會計(jì)制度關(guān)于 記帳規(guī)則的規(guī)定記帳。
The accounting body， according to the examined original vouchers and accounting
vouchers， shall calculate accounts in line with the provisions of the accounting
system.
第十三條 各單位應(yīng)當(dāng)建立財(cái)產(chǎn)清查制度，保證帳簿記錄與實(shí)物、款項(xiàng)相符 . Article 13. Units should set up a
property-checking system to ensure that the accounting records conform with the
quantities of existing materials and funds.
第十四條 各單位按照國家統(tǒng)一的會計(jì)制度的規(guī)定，根據(jù)帳簿記錄編制會計(jì)報(bào)表，報(bào)送財(cái)政部門和有關(guān)部門。
Article 14. Units shall compile accounting statements according to the uniform
state accounting systems and on the basis of accounting books and submit them to
the Ministry of Finance and other departments concerned.
會計(jì)報(bào)表由單位領(lǐng)導(dǎo)人和會計(jì)機(jī)構(gòu)負(fù)責(zé)人、會計(jì)主管人員簽名或者蓋章。設(shè)置 總會計(jì)師的單位并由總會計(jì)師簽名或者蓋章。
Accounting reports should be signed or sealed by the unit's administrative head，
the leading member of the accounting body and the accountant in charge. Units
with a general accountant should also have their accounting reports signed or
sealed by him or her.
第十五條 會計(jì)憑證、會計(jì)帳簿、會計(jì)報(bào)表和其他會計(jì)資料，應(yīng)當(dāng)按照國家 有關(guān)規(guī)定建立檔案，妥善保管。會計(jì)檔案的保管期限和銷毀辦法，由國務(wù)院財(cái)政部
門會同有關(guān)部門制定。
Article 15. Vouchers， accounts books， reports and other accounting data should
be filed and well kept in accordance with the related rules of the State. The
time limits for the keeping of accounting files and the methods of their
destruction will be decided by the financial department of the State Council
jointly with the departments concerned.
第三章 會計(jì)監(jiān)督Chapter III Accounting Supervision
第十六條 各單位的會計(jì)機(jī)構(gòu)、會計(jì)人員對本單位實(shí)行會計(jì)監(jiān)督。
Article 16. The accounting body and accounting personnel in various units may
practise accounting supervision in their own units.
第十七條 會計(jì)機(jī)構(gòu)、會計(jì)人員對不真實(shí)、不合法的原始憑證，不予受理； 對記載不準(zhǔn)確、不完整的原始憑證，予以退回，要求更正、補(bǔ)充。
Article 17. The accounting body and accounting personnel should not accept or
handle any false or illegal vouchers and should return any inaccurate and
incomplete vouchers for correction or completion.
第十八條 會計(jì)機(jī)構(gòu)、會計(jì)人員發(fā)現(xiàn)帳簿記錄與實(shí)物、款項(xiàng)不符的時候，應(yīng) 當(dāng)按照有關(guān)規(guī)定進(jìn)行處理；無權(quán)自行處理的，應(yīng)當(dāng)立即向本單位領(lǐng)導(dǎo)人報(bào)告，請求查明原因，作出處理。
Article 18. When the accounting body and accounting personnel find that
differences exist between accounting records and quantities of existing
materials and funds， they should deal with them according to the relevant
provisions； if the required authority is not held by the particular accounting
body or personnel it should immediately be reported to the administrative head
of their unit， in order that the truth may be discovered and a decision made.
第十九條 會計(jì)機(jī)構(gòu)、會計(jì)人員對違法的收支，不予辦理。
Article 19. Accounting agencies or accountants shall refuse to handle illegal
income and outlays.
會計(jì)機(jī)構(gòu)、會計(jì)人員認(rèn)為是違法的收支，應(yīng)當(dāng)制止和糾正；制止和糾正無效的 ，應(yīng)當(dāng)向單位領(lǐng)導(dǎo)人提出書面意見，要求處理。單位領(lǐng)導(dǎo)人應(yīng)當(dāng)自接到書面意見之
日起十日內(nèi)作出書面決定，并對決定承擔(dān)責(zé)任。
Accounting agencies or accountants shall take action to stop or correct illegal
income and outlays； where their action is ineffectual， they shall submit a
written memorandum asking the unit's leader to handle it. The unit's leader
shall， within ten days of receipt of the memorandum， make a decision which shall
be put in writing， to which he is held accountable.
會計(jì)機(jī)構(gòu)、會計(jì)人員對違法的收支，不予制止和糾正，又不向單位領(lǐng)導(dǎo)人提出 書面意見的，也應(yīng)當(dāng)承擔(dān)責(zé)任。
Accounting agencies or accountants who neither take action to stop or correct
illegal income and outlays nor submit a written memorandum to the unit's leader
are also held accountable.
對嚴(yán)重違法損害國家和社會公眾利益的收支，會計(jì)機(jī)構(gòu)、會計(jì)人員應(yīng)當(dāng)向主管 單位或者財(cái)政、審計(jì)、稅務(wù)機(jī)關(guān)報(bào)告，接到報(bào)告的機(jī)關(guān)應(yīng)當(dāng)負(fù)責(zé)處理。
Accounting agencies or accountants shall report to the competent unit or
financial， auditing， taxation authorities about income and outlays that are
severely harmful to the state and public interest. Authorities receiving such a
report have the responsibility to deal with it.
第二十條 各單位必須依照法律和國家有關(guān)規(guī)定接受財(cái)政、審計(jì)、稅務(wù)機(jī)關(guān) 的監(jiān)督，如實(shí)提供會計(jì)憑證、會計(jì)帳簿、會計(jì)報(bào)表和其他會計(jì)資料以及有關(guān)情況，
不得拒絕、隱匿、謊報(bào)。
Article 20. Various units must， in accordance with the law and related
stipulations of the state， accept supervision of financial， auditing and
taxation organizations and truthfully provide accounting vouchers， accounting
books， accounting statements， accounting data and other related information.
They must not reject such supervision or demand related documents and must not
hide documents or make false reports.
第四章 會計(jì)機(jī)構(gòu)和會計(jì)人員Chapter IV Accounting Bodies And Accounting Personnel
第二十一條 各單位根據(jù)會計(jì)業(yè)務(wù)的需要設(shè)置會計(jì)機(jī)構(gòu)，或者在有關(guān)機(jī)構(gòu)中 設(shè)置會計(jì)人員并指定會計(jì)主管人員。不具備條件的，可以委托經(jīng)批準(zhǔn)設(shè)立的會計(jì)咨
詢、服務(wù)機(jī)構(gòu)進(jìn)行代理記帳。
Article 21. Various units should establish accounting departments according to
the accounting need or establish positions for accountants and designate a chief
accountant in related departments. Units which do not have conditions for
establishing accounting departments or hiring accountants may entrust approved
accounting consultation and service organizations to do accounting work for
them.
大、中型企業(yè)、事業(yè)單位和業(yè)務(wù)主管部門可以設(shè)置總 會計(jì)師?？倳?jì)師由具有會計(jì)師以上專業(yè)技術(shù)任職資格的人員擔(dān)任。
Large and medium-sized enterprises and large business undertakings may set up a
chief accountant， who must have qualifications as a professional accountant.
會計(jì)機(jī)構(gòu)內(nèi)部應(yīng)當(dāng)建立稽核制度。
An accounts-checking system may be set up within an accounting body.
出納人員不得兼管稽核、會計(jì)檔案保管和收入、費(fèi)用、債權(quán)債務(wù)帳目的登記工作。
Cashiers may not concurrently hold responsibility for checking accounts， keeping
accounting files and casting accounts of revenue， expenditure， credits or
debits.
第二十二條 會計(jì)機(jī)構(gòu)、會計(jì)人員的主要職責(zé)是：
Article 22. The main duties of the accounting body and accounting personnel are：
（一）按照本法第二章的規(guī)定，進(jìn)行會計(jì)核算；
（1） To make business accounting conform with the provisions of Chapter II of
this law；
（二）按照本法第三章的規(guī)定，實(shí)行會計(jì)監(jiān)督；
（2） To practice accounting supervision in line with the provisions of Chapter
III of this Law；
（三）擬訂本單位辦理會計(jì)事務(wù)的具體辦法；
（3） To work out the main methods of handling accountancy matters within the unit
itself；
（四）參與擬訂經(jīng)濟(jì)計(jì)劃、業(yè)務(wù)計(jì)劃，考核、分析預(yù)算、財(cái)務(wù)計(jì)劃的執(zhí)行情況 ；
（4） To take part in the drawing up of economic plans and business plans， and the
checking and analysing of the implementation budget and financial plan； and
（五）辦理其他會計(jì)事務(wù)。
（5） To handle any other accounting business.
第二十三條 會計(jì)人員應(yīng)當(dāng)具備必要的專業(yè)知識。國有企業(yè)、事業(yè)單位的會 計(jì)機(jī)構(gòu)負(fù)責(zé)人、會計(jì)主管人員的任免應(yīng)當(dāng)經(jīng)過主管單位同意，不得任意調(diào)動或者撤 換；
Article 23. Accounting personnel must have necessary professional knowledge. The
appointment and removal of chief accountants or responsible persons of
accounting departments of state-owned enterprises and business ventures must
have the concurrence of higher units having jurisdiction over them. Chief
accountants or responsible persons of accounting departments must not be
appointed or removed willfully.
會計(jì)人員忠于職守，堅(jiān)持原則，受到錯誤處理的，主管單位應(yīng)當(dāng)責(zé)成所在單位 予以糾正；玩忽職守，喪失原則，不宜擔(dān)任會計(jì)工作的，主管單位應(yīng)當(dāng)責(zé)成所在單
位予以撤職或者免職。
If faithful accounting personnel who adhere to principle are treated in an
improper manner， the higher units having jurisdiction over those enterprises or
ventures should order those enterprises or ventures to take remedial measures.
If accounting personnel neglect their duties， lack principles or are unsuitable
for accounting work， the higher units should order concerned units to transfer
or dismiss those unqualified accounting personnel.
第二十四條 會計(jì)人員調(diào)動工作或者離職，必須與接管人員辦清交接手續(xù)。
Article 24. In the case of an accountant being removed or leaving his post，
whether temporarily or permanently， he should conduct the handing over
procedures in a competent manner with his successor.
一般會計(jì)人員辦理交接手續(xù)，由會計(jì)機(jī)構(gòu)負(fù)責(zé)人、會計(jì)主管人員監(jiān)交。
Handing over procedures conducted by a common accountant should be supervised by
a leading member of the accounting body or the accountant in charge.
會計(jì)機(jī) 構(gòu)負(fù)責(zé)人、會計(jì)主管人員辦理交接手續(xù)，由單位領(lǐng)導(dǎo)人監(jiān)交，必要時可以由主管單 位派人會同監(jiān)交。
The procedures conducted by a leading member of the accounting body or the
accountant in charge should be supervised by the administrative head of the unit
and， if necessary， under the joint supervision of the administrative head of the
unit and the person being replaced by the higher competent authority.
第五章 法律責(zé)任Chapter V Legal Responsibility
第二十五條 單位領(lǐng)導(dǎo)人、會計(jì)人員違反本法第二章關(guān)于會計(jì)核算的規(guī)定， 情節(jié)嚴(yán)重的，給予行政處分。
Article 25. If any administrative head of a unit or any accounting personnel
violate the provisions of business accounting set forth in Chapter II of this
Law， they may have imposed on them administrative sanctions， if the case is of a
serious nature.
第二十六條 單位領(lǐng)導(dǎo)人、會計(jì)人員和其他人員偽造、變造、故意毀滅會計(jì) 憑證、會計(jì)帳簿、會計(jì)報(bào)表和其他會計(jì)資料的，或者利用虛假的會計(jì)憑證、會計(jì)帳
簿、會計(jì)報(bào)表和其他會計(jì)資料偷稅或者損害國家利益、社會公眾利益的，由財(cái)政、 審計(jì)、稅務(wù)機(jī)關(guān)或者其他有關(guān)主管部門依據(jù)法律、行政法規(guī)規(guī)定的職責(zé)負(fù)責(zé)處理，
追究責(zé)任；構(gòu)成犯罪的，依法追究刑事責(zé)任。
Article 26. Leaders， accounting personnel and other staff members of various
units who prepare false accounting vouchers， change or intentionally destroy
vouchers， accounting books， accounting statements， accounting data and other
related information， or if they use false accounting vouchers， accounting books，
accounting statements and other accounting information and thus infringe upon
interests of the state， society and the public shall be handled and investigated
for their roles in these activities by financial， auditing， taxation and other
related responsible units in accordance with the law and administrative rules
and regulations. Those whose actions constitute crimes shall be investigated for
their criminal responsibility.
第二十七條 會計(jì)人員對不真實(shí)、不合法的原始憑證予以受理，或者對違法 的收支不向單位領(lǐng)導(dǎo)人提出書面意見，或者對嚴(yán)重違法損害國家和社會公眾利益的
收支不向主管單位或者財(cái)政、審計(jì)、稅務(wù)機(jī)關(guān)報(bào)告，情節(jié)嚴(yán)重的，給予行政處分； 給公私財(cái)產(chǎn)造成重大損失，構(gòu)成犯罪的，依法追究刑事責(zé)任。
Article 27. Accounting personnel who accept and handle unlawful accounting
vouchers， who do not make written comments to leaders of respective units on
illegal income and expenditures， or if they do not make reports to higher units
or financial， auditing and taxation organizations， will be given administrative
punishment if the situation is serious. Accounting personnel who are responsible
for major losses to government or private properties and whose actions
constitute crimes shall be investigated for their criminal responsibility in
accordance with the law.
第二十八條 單位領(lǐng)導(dǎo)人接到會計(jì)人員按照本法第十九條第二款規(guī)定提出的書面意見，對違法的收支決定予以辦理或者無正當(dāng)理由逾期不作出處理決定，造成
嚴(yán)重后果的，給予行政處分；給公私財(cái)產(chǎn)造成重大損失，構(gòu)成犯罪的，依法追究刑 事責(zé)任。
Article 28. If the leaders of various units， after receiving the written
comments of accounting personnel in compliance with paragraph 2 of Article 19 of
this law， still approve of such illegal income or expenditures or if they take
no remedial action within a certain period without a proper reason and in this
manner cause serious consequences， they shall be given administrative
punishment. If their action or inaction causes severe harm to state and public
interests and constitute crimes， they shall be investigated for their criminal
responsibility.
第二十九條 單位領(lǐng)導(dǎo)人和其他人員對依照本法履行職責(zé)的會計(jì)人員進(jìn)行打擊報(bào)復(fù)的，給予行政處分；構(gòu)成犯罪的，依法追究刑事責(zé)任。
Article 29. If an administrative head in a unit or other persons dispute the
decisions of accountants who have carried out their duties in accordance with
this Law， they should be imposed upon with administrative sanctions or
investigated with regard to criminal responsibility in accordance with the law，
if the case is a serious one.
第六章 附則Chapter VI Supplementary Provisions
第三十條 本法自1985年5月1日起施行。
Article 30. This Law shall come into effect on May 1， 1985. Amendments to this
Law shall come into force on the date of promulgation [December 29，1993].
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