中华人民共和国会计法（1999年修订本） Accounting Law of the Peoples Republic of China

(Revised at the 12th Meeting of the Standing Committee of the Ninth National People's Congress on October 31,1999,and promulgated by the Order No.24 of the President of the People's Republic of China .This Law shall come into force as of the date of July 1,2000)
颁布日期：19991031 　实施日期：20000701 　颁布单位：全国人大常委会

　　Contents

　　Chapter I General Provisions

　　Chapter II Accounting Practice

　　Chapter III Special Provisions on Accounting Practice of Companies

　　and Enterprises

　　Chapter IV Accounting Supervision

　　Chapter V Accounting offices and Accounting Personnel

　　Chapter VI Legal Liability

　　Chapter VII Supplementary Provisions

　　Chapter I General Provisions

　　Article 1 This Law is enacted for the purposes of standardizing accounting behavior, ensuring the authenticity and completeness of accounting documents, strengthening economic management and financial management, improving economic effects and safeguarding the order of socialist market economy.

　　Article 2 State organs, associations, companies, enterprises, institutions and other organizations (hereinafter uniformly referred to as units )must, in handling accounting affairs, abide by this Law.

　　Article 3 Every unit must set up account books in accordance with law and ensure that they are authentic and complete.

　　Article 4 The person in charge of a unit shall be responsible for the authenticity and completeness of the accounting work and accounting documents of his own unit

　　Article 5 Accounting offices and accounting personnel shall conduct accounting practice and exercise accounting supervision in accordance with this Law.

　　No unit or individual may, by any means, incite, instigate or forcibly order accounting offices or accounting personnel to forge or alter accounting vouchers, account books and other accounting documents or submit false financial and accounting reports.

　　No unit or individual may be allowed to persecute or retaliate against the accounting personnel who perform their functions and duties in accordance with law and oppose the acts in violation of this Law.

　　Article 6 The accounting personnel who make notable achievements in earnestly implementing this Law, devoting themselves to their duties and adhering to principles are to be given spiritual or material awards.

　　Article 7 The financial department of the State Council takes charge of the accounting work throughout the country .

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

　　Article 8 The State shall exercise a uniform accounting system. The uniform accounting system of the State shall be formulated and promulgated by the financial department of the State Council in accordance with this Law.

　　Relevant departments of the State Council may, in accordance with this law and the uniform accounting system of the State,formulate specific measures or supplementary provisions for the implementation of the uniform accounting system of the State applied in the sectors which have specific requirements for accounting practice and accounting supervision,and submit them to the financial department of the State Council for examination and approval.

　　The General Logistics Department of the Chinese People's liberation Army may, in accordance with this Law and the uniform accounting system of the State, formulate specific measures for the implementation in the Army of the uniform accounting system of the State,and submit them to the financial department of the State Council for the record.

　　Chapter II Accounting Practice

　　Article 9 Every unit must,according to the economic transaction and operational matters which actually occur,conduct accounting, draw up accounting documents,

enter account books and prepare financial and accounting reports .

　　No unit may conduct accounting with false economic transaction and operational matters or data .

　　Article 10 Accounting procedures shall be undertaken and accounting practice conducted with respect to the following economic transaction and operational matters:

　　(1) receipts and disbursement of cash holdings and valuable securities;

　　(2) receipts,issuance, additions, reductions and use of money and articles of properties;

　　(3) creation and settlement of debts and claims;

　　(4) increases and decreases of capital and funds;

　　(5) computation of revenue, expenditures, expenses and costs;

　　(6) computation and arrangement of financial results;

　　(7) other matters that are subject to accounting procedures and accounting practice.

　　Article 11 A fiscal year starts on January 1 and ends on December 31 of the Gregorian calendar.

　　Article 12 Renminbi is used as the base currency for bookkeeping in accounting practice.

　　The units whose receipts and expenditures are conducted chiefly in currencies other than Renminbi may select one of them as the base currency for bookkeeping, but the financial and accounting reports prepared shall be reflected in Renminbi converted from the foreign currency.

　　Article 13 Accounting vouchers, account books, financial and accounting reports and other accounting documents must conform to the provisions of the uniform accounting system of the state.

　　Where the accounting practice is conducted with computers, the software thereof and the accounting vouchers, account books, financial and accounting reports and other accounting documents produced therefrom, must also conform to the provisions of the uniform accounting system of the State.

　　No unit or individual may forge or alter accounting vouchers, account books and other accounting documents, nor submit false financial and accounting reports .

　　Article 14 Accounting vouchers shall include original vouchers and recording vouchers.

　　In handling the economic transaction and operational matters stipulated in Article 10 of this Law, original vouchers must be drawn up or obtained, and then promptly filed with the accounting offices.

　　Accounting offices and accounting personnel must examine the original vouchers in accordance with the uniform accounting system of the State, have power to refuse inauthentic or illegal original vouchers and make reports to the person in charge of the units; return the inaccurate or incomplete original vouchers and require to make corrections or supplements in accordance with the provisions of the uniform accounting system of the State.

　　The items entered into original vouchers may not be altered; where there are errors in the original vouchers, the drawing units shall draw up new vouchers or make corrections, the seals of drawing units shall be stamped in the place of corrections. Where there are errors with respect to amount, the drawing units shall draw up new vouchers, and may not make any corrections on the original vouchers.Recording vouchers shall be prepared on the basis of the examined original vouchers and other related materials.

　　Article 15 Account book entries must be conducted on the basis of the examined accounting vouchers and conform to the provisions of relevant laws,administrative regulations and the uniform accounting system of the State. Account books include general ledgers, detail ledgers, daily books and other auxiliary account books.

　　Account books shall be entered in accordance with the order of pages consecutively numbered. Where there are errors or page partition, number shortage or line skip, corrections shall be made in accordance with the methods stipulated in the uniform accounting system of the State, and sealed by the accounting personnel, the person in c

harge of the accounting office (the accountant in charge) in the place of corrections.

　　Where accounting practice is conducted with computers, entries and corrections of account books thereof shall be in conformity with the provisions of the uniform accounting system of the State.

　　Article 16 The economic transaction and operational matters conducted by every unit shall be entered and calculated uniformly in the account books set up according to law and may not be entered or calculated in the account books set up secretly in violation of the provisions of this Law and the uniform accounting system of the State.

　　Article 17 Every unit shall regularly check the accounting records with physical assets, cash holdings and relevant information and ensure that accounting records conform to the actual amount of the physical assets and cash holdings, accounting records conform to the relevant contents of the accounting vouchers, accounting records conform to one another and accounting records conform to the relevant contents of the accounting statements.

　　Article 18 Accounting arrangement methods adopted by every unit shall remain consistent from one period to another and may not be arbitrarily changed. Where changes are absolutely necessary, the changes shall be made in accordance with the provisions of the uniform accounting system of the State, and the reasons circumstances and effects of the changes shall be explained in the financial and accounting reports.

　　Article 19 Probable matters such as guaranty provided by the units or pending lawsuit of the units, etc. shall be explained in the financial and accounting reports in accordance with the provisions of the uniform accounting system of the State.

　　Article 20 Financial and accounting

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