w88asia online:w88asia,online,General,Provisi:? General Provisions Article 2 State organs, social organizations, companies, enterprises, institutions and other organizations (hereinafter collectively referred to as units) must handle accounting affairs in accordance with this Law. Artic

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General Provisions Article 2 State organs, social organizations, companies, enterprises, institutions and other organizations (hereinafter collectively referred to as units) must handle accounting affairs in accordance with this Law.

Article 3 All units must set up accounting books in accordance with the law and ensure that they are true and complete. Article 4 The person in charge of the unit is responsible for the authenticity and integrity of the accounting work and accounting information of the unit.

Article 5 Accounting institutions and accounting personnel shall perform accounting calculations in accordance with the provisions of this Law and implement accounting supervision.

No unit or individual may in any way instruct, instruct, or force an accounting institution or accounting personnel to forge or alter accounting documents, accounting books and other accounting materials, and provide false financial accounting reports.

No unit or individual may retaliate against accounting personnel who perform their duties in accordance with the law and resist violations of the provisions of this Law.

Article 6 For those who earnestly implement this Law, who are devoted to their duties, adhere to principles, and make outstanding achievements, give spiritual or material rewards. Article 7 The financial department of the State Council shall be in charge of the accounting work throughout the country.

The financial departments of local people's governments at or above the county level manage accounting work within their respective administrative regions.

Article 8 The State implements a unified accounting system.

The national unified accounting system shall be formulated and promulgated by the financial department of the State Council in accordance with this Law.

The relevant departments of the State Council may, in accordance with this Law and the unified accounting system of the State, formulate specific measures or supplementary provisions for the implementation of the national unified accounting system for industries with special requirements for accounting and accounting supervision, and report to the financial department of the State Council for review and approval.

The General Logistics Department of the Chinese People's Liberation Army may, in accordance with this Law and the unified accounting system of the State, formulate specific measures for the implementation of the national unified accounting system, and report it to the financial department of the State Council for the record.

No unit may perform accounting for false economic business matters or materials.

Article 10 The following economic business matters shall be handled through accounting procedures for accounting: (1) payment and payment of securities and securities; (2) receipt, transmission, addition, subtraction and use of property; (3) creditor's rights and debts Occurrence and settlement; (4) increase or decrease of capital and fund; (5) calculation of income, expenditure, expenses and cost; (6) calculation and processing of financial results; (7) other accounting procedures and accounting matter.

Article 11 The fiscal year begins on the calendar day and ends on the day of the month.

Article 12 Accounting is based on RMB as the recording currency.

Business income and expenditure in units other than RMB, one currency can be selected as the recording currency, but the financial accounting report prepared should be converted into RMB.

Article 13 Accounting vouchers, accounting books, financial accounting reports and other accounting materials must comply with the provisions of the national unified accounting system.

If an electronic computer is used for accounting, its software and its generated accounting documents, accounting books, financial accounting reports and other accounting materials must also comply with the national unified accounting system.

No unit or individual may forge or alter accounting documents, accounting books and other accounting materials, and may not provide false financial accounting reports.

Article 14 Accounting documents include original documents and accounting documents.

For the economic business matters listed in Article 10 of this Law, the original documents must be filled in or obtained and sent to the accounting institution in a timely manner.

Accounting institutions and accounting personnel must review the original vouchers in accordance with the provisions of the national unified accounting system. They are not allowed to accept the original vouchers that are untrue or illegal, and report to the person in charge of the unit; Incomplete original documents are returned and required to be corrected and supplemented in accordance with the provisions of the national unified accounting system.

The contents of the original voucher shall not be altered; if the original voucher is incorrect, it shall be reopened or corrected by the issuing unit, and the correction shall be stamped with the seal of the unit.

If the original voucher amount is wrong, it shall be reopened by the issuing unit and may not be corrected on the original voucher.

Accounting vouchers should be prepared based on the audited original vouchers and relevant information.

Article 15 The accounting book registration must be based on the audited accounting documents and comply with the relevant laws, administrative regulations and the national unified accounting system.

Accounting books include general ledgers, ledgers, journals, and other ancillary books.

Accounting books should be registered in the order of consecutively numbered pages.

If there is an error in the accounting book record or every other page, missing number, or jump, it shall be corrected in accordance with the method stipulated by the national unified accounting system, and the accountant and the person in charge of the accounting department (accounting officer) shall correct the correction. chapter.

If an electronic computer is used for accounting, the registration and correction of its accounting books shall conform to the provisions of the national unified accounting system.

Article 16 All economic and business matters arising from each unit shall be uniformly registered and accounted for in the accounting books set up according to law, and shall not be privately registered and accounted for in violation of the provisions of this Law and the unified accounting system of the State.

Article 17 Each unit shall periodically check the accounting book records with the physical objects, funds and related materials to ensure that the accounting book records are consistent with the actual amounts of the physical objects and the funds, and the accounting book records are consistent with the relevant contents of the accounting documents. The corresponding records between the accounting books are consistent, and the accounting book records are consistent with the relevant contents of the accounting statements.

Article 18 The accounting treatment methods adopted by each unit shall be consistent before and after each period, and shall not be changed at will; if it is necessary to change, it shall be changed in accordance with the provisions of the unified accounting system of the State, and the reasons and circumstances of the change shall be The impact is stated in the financial accounting report.

Article 19 The contingent matters such as guarantees and pending litigations provided by the unit shall be stated in the financial accounting report in accordance with the provisions of the unified accounting system of the State.

Article 20 Financial accounting reports shall be prepared in accordance with the audited accounting book records and relevant materials, and in accordance with the provisions of this Law and the national unified accounting system on the preparation of financial accounting reports, the provision of objects and the provision of time limits; Where there are other provisions in laws and administrative regulations, such provisions shall prevail.

The financial accounting report consists of accounting statements, notes to accounting statements and financial fact sheets.

The financial accounting reports provided to users of different accounting materials shall be prepared in accordance with the same basis.

If the relevant laws and administrative regulations stipulate that the financial statements, financial statements and financial statements must be audited by a certified public accountant, the audit report issued by the certified public accountant and the accounting firm where it is located shall be provided together with the financial accounting report.

Article 21 The financial accounting report shall be signed and sealed by the person in charge of the unit and the person in charge of accounting work and the person in charge of the accounting department (accounting officer); the unit setting up the chief accountant shall also be signed by the chief accountant. And stamped.

The person in charge of the unit shall ensure that the financial accounting report is true and complete.

Article 22 The text of the accounting records shall be in Chinese.

In ethnic autonomous areas, accounting records can use a common national language at the same time.

Accounting records of foreign-invested enterprises, foreign companies and other foreign organizations within the territory of the People's Republic of China may use a foreign language at the same time.

Article 23 Each unit shall establish a file for accounting vouchers, accounting books, financial accounting reports and other accounting materials, and keep it in a safe place.

The retention period and destruction method of accounting files shall be formulated by the financial department of the State Council in conjunction with relevant departments.

Article 25 Companies and enterprises must recognize, measure and record assets, liabilities, owner's equity, income, expenses, costs and profits in accordance with the actual economic business matters and in accordance with the provisions of the national unified accounting system.

Article 26 The company or enterprise shall not perform the following acts in accounting: (1) arbitrarily changing the recognition criteria or measurement methods of assets, liabilities and owner's equity, imaginary, multi-column, non-collateral or less-listed assets (2) falsifying or concealing income, delaying or recognizing income in advance; (3) arbitrarily changing the cost or cost confirmation standard or measurement method, imaginary column, multiple columns, no or less expenses, Cost; (4) Arbitrarily adjust the calculation and distribution method of profits, fabricate false profits or conceal profits; (5) Other acts that violate the state's unified accounting system.

(1) The duties and responsibilities of the book-keeping personnel and the economic and business matters and the examination and approval personnel, handling personnel and property custodians of accounting matters shall be clear and separate from each other and mutually constrained; (2) Significant foreign investment, asset disposal, The procedures for mutual supervision and mutual control of decision-making and implementation of fund scheduling and other important economic business matters shall be clear; (3) the scope, duration and organizational procedures of property inventories shall be clear; (4) methods for regular internal audit of accounting materials and The procedure should be clear.

Article 28 The person in charge of the unit shall ensure that the accounting institution and accounting personnel perform their duties according to law, and shall not instruct, instruct, or force the accounting institution or accounting personnel to illegally handle accounting matters. Accounting institutions and accounting personnel have the right to refuse to handle or to correct the accounting matters in violation of this Law and the unified accounting system of the State. Article 29 If an accounting institution or an accounting personnel finds that the accounting book records are inconsistent with the physical objects, funds and related materials, and they have the right to handle them according to the provisions of the unified accounting system of the state, they shall promptly handle them; if they have no right to deal with them, they shall immediately Report to the person in charge of the unit, request to find out the reasons and deal with them. Article 30 Any unit or individual shall have the right to report violations of the provisions of this Law and the unified accounting system of the State. If the department that receives the report has the right to deal with it, it shall be dealt with in a timely manner according to the division of responsibilities according to law; if it has no right to handle it, it shall promptly transfer it to the department that has the right to handle it. The department that receives the report and the department responsible for handling shall keep the informant confidential, and shall not transfer the name of the informant and the report materials to the accused unit and the individual being accused. Article 31 Relevant laws and administrative regulations stipulate that units that are subject to audit by certified public accountants shall truthfully provide accounting vouchers, accounting books, financial accounting reports and other accounting materials and relevant information to the entrusted accounting firm. No unit or individual may request or signal in any way that the CPA and its accounting firm issue an untrue or improper audit report. The financial department has the right to supervise the procedures and contents of the audit report issued by the accounting firm. Article 32 The financial department shall supervise the following conditions of each unit: (1) whether the accounting books are set according to law; (2) whether the accounting documents, accounting books, financial accounting reports and other accounting materials are true and complete; (3) Accounting Whether the accounting is in compliance with the provisions of this Law and the national unified accounting system; (4) Whether the personnel engaged in accounting work have qualifications for employment. In the case of supervising the matters listed in item (2) of the preceding paragraph and discovering major suspected violations of the law, the financial department of the State Council and its dispatched institutions may open financial accounts to the units that have economic business dealings with the supervised units and the financial institutions that are supervised by the supervised units. Inquiring about the relevant situation, the relevant units and financial institutions should give support. Article 33 The departments of finance, auditing, taxation, the People's Bank of China, securities supervision, and insurance supervision shall, in accordance with the duties stipulated by relevant laws and administrative regulations, supervise and inspect the accounting materials of the relevant units. The supervision and inspection departments listed in the preceding paragraph shall issue inspection conclusions after the supervision and inspection of the accounting materials of the relevant units are carried out according to law. The inspection conclusions already made by the relevant supervision and inspection departments can meet the needs of other supervision and inspection departments to perform their duties, and other supervision and inspection departments should use them to avoid repeated audits. Article 34 The departments and their staff who supervise and inspect the accounting materials of the relevant units in accordance with the law shall be obliged to keep confidential the state secrets and trade secrets that are known during the supervision and inspection. Article 35 All units must, in accordance with the provisions of relevant laws and administrative regulations, accept the supervision and inspection conducted by the relevant supervision and inspection departments according to law, and truthfully provide accounting vouchers, accounting books, financial accounting reports and other accounting materials, as well as relevant information, and may not refuse, Hide and lie. Large and medium-sized enterprises with state-owned and state-owned assets in controlling or dominant positions must set up chief accountants. The qualifications, appointment and dismissal procedures, and duties and responsibilities of the chief accountant shall be prescribed by the State Council. Article 37 An auditing system shall be established within an accounting body. Cashiers shall not concurrently perform auditing, accounting file keeping, and registration of income, expenses, expenses, and debt and debt accounts. Article 38 Personnel engaged in accounting work must obtain an accounting qualification certificate. As the person in charge of the accounting department of the unit (accounting officer), in addition to obtaining the accounting qualification certificate, it should also have the qualification of professional technical qualifications above accountant or engage in accounting work for more than three years. The administrative measures for the qualifications of accounting personnel shall be prescribed by the financial department of the State Council. Article 39 Accounting personnel shall abide by professional ethics and improve their professional quality. The education and training of accountants should be strengthened. Article 40: Due to the provision of false financial accounting reports, false accounting, concealment or deliberate destruction of accounting vouchers, accounting books, financial accounting reports, corruption, misappropriation of public funds, job embezzlement and other illegal activities related to accounting duties are investigated for criminal responsibility according to law The personnel of the company shall not obtain or re-acquire the accounting qualification certificate. Except for the personnel specified in the preceding paragraph, those who have been revoked the accounting qualification certificate for violation of laws and regulations shall not re-acquire the accounting qualification certificate within five years from the date of the revoked accounting qualification certificate. Article 41. When an accountant transfers his job or leaves his post, he must clear the handover procedures with the receiver. The general accounting personnel shall handle the handover procedures, and shall be supervised by the person in charge of the accounting organ (accounting officer); the person in charge of the accounting department (accounting officer) shall handle the handover procedures, and the person in charge of the unit shall supervise the handover, and if necessary, the competent authority may send personnel to cooperate with the supervisor. . (1) failing to set up accounting books in accordance with the law; (2) privately setting up accounting books; (3) failing to fill in the original documents according to the provisions, or obtaining or obtaining the original documents that do not meet the requirements; The audited accounting documents are based on the registration of accounting books or the registered accounting books do not meet the requirements; (5) arbitrarily change the accounting treatment methods; (6) the financial accounting reports provided to different accounting data users are inconsistent; Failure to use the accounting records or the recording of the functional currency in accordance with the provisions; (8) Failure to keep accounting information in accordance with the regulations, resulting in damage or loss of accounting data; (9) Failure to establish and implement the internal accounting supervision system of the unit or refuse to comply with the law The supervision of the implementation may not provide relevant accounting information and relevant information; (10) The appointment of accounting personnel does not comply with the provisions of this Law. If one of the acts listed in the preceding paragraph constitutes a crime, criminal responsibility shall be investigated according to law. The accountant has one of the acts listed in the first paragraph. If the circumstances are serious, the financial department of the people's government at or above the county level shall revoke the accounting qualification certificate. Where the relevant laws stipulate penalties for the acts listed in the first paragraph, they shall be handled in accordance with the provisions of relevant laws. Article 43 Whoever forges or alters accounting vouchers or accounting books and prepares false financial accounting reports constitutes a crime shall be investigated for criminal responsibility according to law. If there is an act of the preceding paragraph that does not constitute a crime, it shall be notified by the financial department of the people's government at or above the county level, and the unit may be imposed a fine of not less than 5,000 yuan but not more than 100,000 yuan; the person in charge directly responsible for it and other directly responsible personnel It may be fined not less than 3,000 yuan but not more than 50,000 yuan; if it belongs to the state staff, it shall be given administrative sanctions for the dismissal from the unit or the relevant unit according to law; the accounting personnel shall be the people at or above the county level. The government financial department revoked the accounting qualification certificate. Article 44 If the accounting vouchers, accounting books, and financial accounting reports that should be kept in accordance with the law are concealed or deliberately destroyed, which constitutes a crime, criminal responsibility shall be investigated according to law. If there is an act of the preceding paragraph that does not constitute a crime, it shall be notified by the financial department of the people's government at or above the county level, and the unit may be imposed a fine of not less than 5,000 yuan but not more than 100,000 yuan; the person in charge directly responsible for it and other directly responsible personnel It may be fined not less than 3,000 yuan but not more than 50,000 yuan; if it belongs to the state staff, it shall be given administrative sanctions for the dismissal from the unit or the relevant unit according to law; the accounting personnel shall be the people at or above the county level. The government financial department revoked the accounting qualification certificate. Article 45: Instigate, instruct, or force accounting institutions, accountants and other personnel to forge or alter accounting vouchers, accounting books, prepare false financial accounting reports, or conceal or intentionally destroy accounting vouchers, accounting books, and finances that should be kept according to law. If an accounting report constitutes a crime, it shall be investigated for criminal responsibility according to law; if it does not constitute a crime, it may be fined not less than 5,000 yuan but not more than 50,000 yuan; if it belongs to a state functionary, it shall be downgraded by its unit or relevant unit according to law. Administrative sanctions for dismissal and expulsion. Article 46 The person in charge of the unit shall carry out retaliation against the accountants who perform their duties according to law and boycott the violation of the provisions of this Law by means of downgrading, dismissal, transfer to work, dismissal or expulsion, and constitute a crime, and shall be investigated for criminal responsibility according to law; If it does not constitute a crime, it shall be given administrative sanctions by its unit or relevant unit. Accounting personnel who are subject to retaliation shall resume their reputation and their original duties and ranks. Article 47: If the financial department and the relevant administrative department staff abuse their powers, neglect their duties, engage in malpractices for personal gains, or divulge state secrets or trade secrets in the implementation of supervision and management, and constitute a crime, they shall be investigated for criminal responsibility according to law; Administrative sanctions shall be given according to law. Article 48 Anyone who violates the provisions of Article 30 of this Law and transfers the name and materials of the prosecutor to the accused unit and the accused person shall be given administrative sanctions by the unit or relevant unit according to law. Article 49 Anyone who violates the provisions of this Law and violates other laws and regulations at the same time shall be punished by the relevant departments within the scope of their respective functions and powers. Supplementary rules.


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