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

reports shall be prepared on the basis of the examined accounting book records and relevant documents. They must be in conformity with the provisions of this Law and the uniform accounting system of the State on matters relating to the requirements for the preparation thereof, to whom they are required to be submitted, and the time limit within which they must be submitted to. Where other laws or administrative regulations stipulated otherwise, such provisions shall be applied.

　　Financial and accounting reports are composed of accounting statements, the affiliated notes to the accounting statements and the explanatory statements on financial conditions. The basis for the preparation of financial documents and accounting reports provided for different users of accounting shall be consistent. Where the relevant laws or administrative regulations stipulate that the accounting statements, the affiliated notes thereto and the explanatory statements on financial conditions are subject to audit by certified public accountants, the auditing reports issued by the certified public accountants and the accounting firms which the certified public accountants belong to shall be submitted together with the financial and accounting reports.

　　Article 21 Financial and accounting reports shall be signed and sealed by the person in charge of the unit, the person in charge of accounting work, and the person in charge of the accounting office(accountant in charge).For a unit having an accountant-general, the accountant-general shall also sign and seal the financial and accounting reports.

　　The person in charge of the unit shall ensure the authenticity and the completeness of the financial and accounting reports .

　　Article 22 The language used in accounting records shall be Chinese. In an autonomous area of minority nationalities, one minority language commonly used in the locality may be used concurrently with the Chinese language in the accounting records. The accounting records of foreign-invested enterprises, foreign enterprises and other foreign organizations within the territory of the People's Republic of China may also use one

foreign language concurrently.

　　Article 23 Every unit shall establish archives for accounting vouchers, account books, financial and accounting reports and other accounting documents, and properly keep them. The time limit for keeping the accounting archives and the procedures for their destruction shall be formulated by the financial department of the State Council jointly with relevant departments.

　　Chapter III Special Provisions on the Accounting Practice of Companies and Enterprises

　　Article 24 The accounting practice of a company or an enterprise shall be in conformity with the provisions of this Chapter, in addition to the provisions of Chapter II of this Law.

　　Article 25 Companies and enterprises must confirm, calculate and record assets, debts, owners' equities, revenues, expenses, costs, and profits in accordance with the provisions of the uniform accounting system of the State on the basis of the economic transaction and operational matters which actually occur.

　　Article 26 In handling accounting practice, companies and enterprises may not conduct the following acts:

　　(1) arbitrarily changing the criteria for the confirmation of assets, debts and owners' equities or changing methods of their calculation, fraudulently listing the assets, debts or owners' equities, listing more or less than their actual amounts, or omitting such items;

　　(2) fraudulently listing or concealing revenues, delaying to confirm revenues or confirming revenues in advance;

　　(3) arbitrarily changing the criteria for the confirmation of expenses or costs, or changing the methods of their calculation, listing the expenses and costs fraudulently, listing more or less than the actual amounts of expenses or costs, or omitting such items;

　　(4) making arbitrary adjustment on the methods of calculation or distribution of profits, fabricating false profits or concealing profits;

　　(5) other acts violating the provisions of the uniform accounting system of the State.

　　Chapter IV Accounting Supervision

　　Article 27 Every unit shall set up and improve its internal accounting supervision system. The internal accounting supervision of a unit shall meet the following requirements:

　　(1) The staff making accounting records, the persons responsible for approval of economic transaction and operational matters and that responsible for accounting matters, the staff handling accounting matters and the staff handling matters for the safe-keeping of properties shall all have clear, separate responsibilities, powers and functions, and they shall check mutually;

　　(2) The procedures for mutual supervision and mutual checks on the decision-making and its implementation on important economic transaction and operational matters, such as important external investment, the disposal of assets, the operation of funds etc., shall be explicit and clear;

　　(3) The scope, time limit and organizational procedures for checking of properties shall be explicit and clear;

　　(4) The measures and procedures for regular internal auditing of accounting documents shall be explicit and clear.

　　Article 28 The person in charge of a unit shall ensure that the accounting office and the accounting personnel perform their functions legally. He may not incite, instigate or forcibly order the accounting office or the accounting personnel of the unit to handle the accounting matters illegally.

　　The accounting offices and the accounting personnel have the right to refuse to handle it or to correct within their authorities the accounting matters in violation of the provisions of the uniform accounting system of the State.

　　Article 29 When accounting offices or accounting personnel find that the accounting book records are inconsistent with the physical assets, cash holdings or the relevant documents, and where they have the authorities to

handle it on their own according to the provisions of the uniform accounting system of the State, they shall handle it timely. Where they do not have the authorities, they shall report immediately to the person in charge of the unit and request to make investigation on the causes and to handle it accordingly.

　　Article 30 Any unit or individual have the right to report on violations of the provisions of this Law or of the uniform accounting system of the State. Upon receiving such a report, the department having the power to deal with the violation shall, within their functions and duties, deal with it timely according to law. Where the department does not have such authority, it shall transfer the report to the competent departments to dispose. The department having received such report and the department responsible for dealing with it shall keep confidentiality for the reporting person and may not disclose the name of the reporting person, nor transfer the reporting material to the unit or the individual being reported.

　　Article 31 Where a unit is subject to audit by certified public accountant in accordance with the provisions of the relevant laws and administrative regulations, the unit shall provide truthfully accounting vouchers, account books, financial and accounting reports and other accounting documents as well as the relevant information to the delegated accounting firm.

　　Any unit or individual may not, by any means, ask or express implicitly their intention to the certified public accountant and the accounting firm to which the certified accountant belongs to issue false or inappropriate auditing report .

　　The financial departments shall have the authorities to supervise on the procedures of the preparation of and on the contents of the auditing report submitted by the accounting firm.

　　Article 32 The financial departments shall supervise on the following matters of every unit : (1) Whether accounting books are set up according to law; (2) Whether accounting vouchers, account books, financial and accounting reports and other accounting documents are authentic and complete; (3) Whether its accounting practice is in conformity with the provisions of this Law and the uniform accounting system of the state; (4) Whether the accounting personnel have acquired the qualification for accountant's practice.

　　Where serious suspicion of violation of law is found in the process of supervision on matters listed in item (2) of the preceding paragraph, the financial department of the State Council and its agencies may inquire into the relevant facts from units that have economic transaction with the supervised unit and from financial institutions with which the supervised unit maintains accounts. Such relevant units and financial institutions shall render their assistance.

　　Article 33 Financial department, auditing department, tax administration, people's bank, department for securities administration and department for insurance administration etc., shall conduct supervision and inspection on the accounting documents of the relevant units in accordance with the provisions of the relevant laws and administrative regulations on their functions and duties.

　　The supervision and inspection departments listed in the preceding paragraph shall provide conclusions after the supervision and inspection on the accounting documents of the relevant units have been conducted according to law. Where the conclusions made by the relevant supervision and inspection departments are sufficient to satisfy the needs of other supervision and inspection departments in performing th

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