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中华人民共和国会计法(E文和中文)

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中华人民共和国会计法(1999修订)英文版

Accounting Law of the People's 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 charge 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 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.bbs.xuekuaiji.com
  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 their functions and duties, such other supervision and inspection departments shall make use of those conclusions so as to avoid repeated auditing .
  Article 34 The departments and personnel thereof conducting supervision and inspection on the accounting documents of the relevant units according to law shall have the obligation of keeping confidentiality of the State secret and commercial secret obtained in the process of supervision and inspection.
  Article 35 Every unit shall, in accordance with the provisions of the relevant laws and administrative regulations, accept supervision and inspection conducted according to law by the relevant supervision and inspection departments, provide truthfully accounting vouchers, account books, financial and accounting reports as well as other accounting documents and the relevant information. It may not refuse to provide, conceal or fraudulently report those documents and the relevant information.
  Chapter V Accounting offices and Accounting Personnel
  Article 36 Every unit shall, according to the needs of its accounting work, set up an accounting office, or staff a relevant office with accounting personnel and designate an accountant in charge. Where conditions do not permit, the unit shall delegate its bookkeeping to an intermediary organization which is established upon approval to engage in agency operation of accounting bookkeeping.
  A Large or medium-sized enterprise owned by the State or in which the State-owned assets occupy a holding or leading position must have an accountant-general. The qualifications, appointment or removal procedures as well as functions and powers of the accountant-general are to be stipulated by the State Council.
  Article 37 An accounting office shall establish an internal auditing system.
  A cashier shall not be concurrently in charge of auditing, taking custody of accounting archives or entering the receipts, expenditure, expense or claims and debts accounts.
  Article 38 A person who is engaged in accounting work must acquire an accountant's practice qualification certificate.
  Anyone who is to be the person in charge of the accounting office of a unit (accountant in charge) in addition to acquiring an accountant's practice qualification certificate, shall have professional and technical title of accountant or above or have been engaged in accounting work for more than 3 years.
  Measures on the administration of accounting personnel's practice qualifications shall be stipulated by the financial department of the State Council.
  Article 39 Accounting personnel shall abide by professional ethics and improve their professional qualities. The work of education and training of accounting personnel shall be enhanced.
  Article 40 Persons who are investigated for criminal liabilities according to law for providing untruthful financial and accounting reports, making false accounts, concealing or intentionally destroying accounting vouchers, account books as well as financial and accounting reports, embezzlement, misappropriating public funds, taking possession of properties by taking advantages of positions or for other illegal acts relating to their accounting positions may not acquire or acquire again accountant's practice qualification certificates.
  Besides the persons as stipulated in the preceding paragraph, persons who have their accountant's practice qualification certificates revoked for violating laws and disciplines may not acquire the accountant's practice qualification certificates again within 5 years as of the date of the revocation of such certificates.
  Article 41 Accounting personnel who are being transferred to other work or leaving their posts must finalize the handing-over procedures with the persons who are taking over.
  The person in charge of the accounting office (accountant in charge )shall supervise handing-over procedures for ordinary accounting personnel . The person in charge of a unit shall supervise handing-over procedures for the person in charge of the accounting office (accountant in charge); when necessary the superior administrative unit may send personnel to participate in the supervision of the handing-over.
  Chapter VI Legal Liability
  Article 42 Where the provisions of this Law are violated by committing one of the following acts, the financial department of the people's government at or above the county level shall order to make corrections within a specified time limit, may simultaneously impose a fine of not less than 3,000 yuan but not more than 50,000 yuan upon the unit, and may impose a fine of not less than 2,000 yuan but not more than 20,000 yuan upon the persons directly in charge and other persons directly responsible. The persons who are State functionaries shall also be imposed upon administrative sanctions according to law by the unit to which they belong or the unit concerned:
  (1) No account books are set up according to law;
  (2) Account books are set up secretly;
  (3) Original vouchers are drawn up or obtained not conforming to the provisions or original vouchers drawn up or obtained are not in conformity with the provisions;
  (4) Account books are recorded on the basis of accounting vouchers which are not examined and verified or account books are recorded not conforming to the provisions;
  (5) The measures for accounting arrangement are arbitrarily changed;
  (6) The basis for preparing financial and accounting reports provided to different users of accounting documents is inconsistent;
  (7) Failure to use in accordance with the provisions the account recording language or the base currency for bookkeeping;
  (8) Failure to keep in accordance with the provisions the accounting documents, and thus resulting in destruction and loss of such accounting documents;
  (9) Failure to establish and implement in accordance with the provisions the internal accounting supervision system of the unit, or refusing supervision conducted according to law or untruthfully providing the relevant accounting documents as well as relevant information;
  (10) The appointment of accounting personnel is not in conformity with the provisions of this Law.
  Where one of the acts as stipulated in the preceding paragraph is committed and therefore a crime is constituted, criminal liabilities shall be investigated according to law.
  Where accounting personnel commit one of the acts as stipulated in paragraph 1 and the circumstances are serious, the financial department of the people's government at or above the county level shall revoke their accountant's practice qualification certificates.
  Where punishments against the acts as stipulated in paragraph 1 are otherwise provided in the relevant laws, the matter shall be handled in accordance with such provisions.
  Article 43 Where accounting vouchers or account books are forged or altered, or false financial and accounting reports are prepared, and therefore an crime is constituted, criminal liability shall be investigated in accordance with law.
  Where the acts as stipulated in the preceding paragraph are committed but no crime is constituted, the financial department of the people's government at or above the county level shall circulate a notice, may simultaneously impose a fine of not less than 5,000yuan but not more than 100,000 yuan upon the unit, and may impose a fine of not less than 3,000 yuan but not more than 50,000 yuan upon the persons directly in charge and other persons directly responsible. The persons who are State functionaries shall also be imposed upon administrative sanctions according to law from removing from post up to expelling from the units by the unit to which they belong or the unit concerned; for the accounting personnel among them, the financial department of the people's government at or above the county level shall additionally revoke their accountant's practice qualification certificates.
  Aritcle 44 Where accounting vouchers, account books or financial and accounting reports that should be kept according to law are concealed or intentionally destroyed, and therefore a crime is constituted, criminal liability shall be investigated in accordance with law.
  Where the acts as stipulated in the preceding paragraph are committed but no crime is constituted, the financial department of the people's government at or above the county level shall circulate a notice, may simultaneously impose a fine of not less than 5,000 yuan but not more than 100,000 yuan upon the unit, and may impose a fine of not less than 3,000 yuan but not more than 50,000 yuan upon the persons directly in charge and other persons directly responsible. The persons who are State functionaries shall also be imposed upon administrative sanctions according to law from removing from post up to expelling from the units by the unit to which they belong or the unit concerned; for the accounting personnel among them, the financial department of the people's government at or above the county level shall additionally revoke their accountant's practice qualification certificates.
  Article 45 Whoever incites, instigates or forcibly orders accounting offices, accounting personnel and other persons to forge or alter accounting vouchers or account books, to prepare false financial and accounting reports, or to conceal or intentionally destroy accounting vouchers, account books as well as financial and accounting reports that should be kept according to law, and therefore constitutes a crime, shall be investigated for criminal liability in accordance with law; a fine of not less than 5,000 yuan but not more than 50,000 yuan may be imposed if no crime is constituted, and the persons who are State functionaries shall also be imposed upon administrative sanctions of demoting to a lower rank, removing from post or expelling from the units according to law by the unit to which they belong or the unit concerned .
  Article 46 Where the person in charge of a unit persecutes or retaliates against the accounting personnel, who perform. their duties according to law and oppose acts violating the provisions of this Law, by means of demoting to a lower rank, removing from post,transferring working post,dismissing from employment or expelling from the units, etc., and therefore constitute a crime, criminal responsibility shall be investigated in accordance with law; if no crime is constituted, administrative sanctions shall be imposed according to law by the units to which they belong or the unit concerned. For the accounting personnel who are persecuted or retaliated against, their reputation, original positions and ranks shall be resumed.
  Article 47 Functionaries in financial departments and relevant administrative departments who abuse their powers, neglect their duties, commit illegalities for personal interests or by fraudulent means, or disclose State secrets or commercial secrets, and therefore constitute crimes, shall be investigated for criminal liabilities in accordance with law; administrative sanctions shall be imposed if no crime is constituted.
  Article 48 Whoever, in violation of the provisions in Article 38 of this Law, transfers the name of the reporting person and reporting materials to the unit reported and the person reported shall be imposed upon administrative sanctions according to law by the unit to which he belongs or the unit concerned.
  Article 49 Where the provisions of both this Law and other laws are violated simultaneously, sanctions shall be imposed according to law by the relevant departments within their respective functions and powers.
  Chapter VII Supplementary Provisions
  Article 50 For the purpose of this Law, the meanings of the following terms are:
  The person in charge of a unit refers to the legal representative of a unit or the person in charge stipulated by laws or administrative regulations who performs functions and powers on behalf of the unit.
  The uniform. accounting system of the State refers to the system concerning accounting practice, accounting supervision, accounting offices and accounting personnel as well as administration of accounting work which are formulated by the financial department of the State Council in accordance with This law.
  Article 51 The specific measures governing the accounting of individual industrial and commercial business operators shall be formulated separately by the financial department of the State Council in accordance with the principles of this Law.
  Article 52 This Law shall come into force as of the date of July 1, 2000.

中华人民共和国会计法

  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
  1999年10月31日第九届全国人民代表大会常务委员会第十二次会议修订

  目 录
  第一章 总 则
  第二章 会计核算
  第三章 公司、企业会计核算的特别规定
  第四章 会计监督
  第五章 会计机构和会计人员
  第六章 法律责任
  第七章 附 则

  第一章 总 则

  第一条 为了规范会计行为,保证会计资料真实、完整,加强经济管理和财务管理,提高经济效益,维护社会主义市场经济秩序,制定本法。

  第二条 国家机关、社会团体、公司、企业、事业单位和其他组织(以下统称单位)必须依照本法办理会计事务。

  第三条 各单位必须依法设置会计帐簿,并保证其真实、完整。

  第四条 单位负责人对本单位的会计工作和会计资料的真实性、完整性负责。

  第五条 会计机构、会计人员依照本法规定进行会计核算,实行会计监督。

  任何单位或者个人不得以任何方式授意、指使、强令会计机构、会计人员伪造、变造会计凭证、会计帐簿和其他会计资料,提供虚假财务会计报告。

  任何单位或者个人不得对依法履行职责、抵制违反本法规定行为的会计人员实行打击报复。

  第六条 对认真执行本法,忠于职守,坚持原则,做出显著成绩的会计人员,给予精神的或者物质的奖励。

  第七条 国务院财政部门主管全国的会计工作。

  县级以上地方各级人民政府财政部门管理本行政区域内的会计工作。

  第八条 国家实行统一的会计制度。国家统一的会计制度由国务院财政部门根据本法制定并公布。

  国务院有关部门可以依照本法和国家统一的会计制度制定对会计核算和会计监督有特殊要求的行业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。

  中国人民解放军总后勤部可以依照本法和国家统一的会计制度制定军队实施国家统一的会计制度的具体办法,报国务院财政部门备案。

  第二章 会计核算

  第九条 各单位必须根据实际发生的经济业务事项进行会计核算,填制会计凭证,登记会计帐簿,编制财务会计报告。

  任何单位不得以虚假的经济业务事项或者资料进行会计核算。

  第十条 下列经济业务事项,应当办理会计手续,进行会计核算:

  (一)款项和有价证券的收付;

  (二)财物的收发、增减和使用;

  (三)债权债务的发生和结算;

  (四)资本、基金的增减;

  (五)收入、支出、费用、成本的计算;

  (六)财务成果的计算和处理;

  (七)需要办理会计手续、进行会计核算的其他事项。

  第十一条 会计年度自公历1月1日起至12月31日止。

  第十二条 会计核算以人民币为记帐本位币。

  业务收支以人民币以外的货币为主的单位,可以选定其中一种货币作为记帐本位币,但是编报的财务会计报告应当折算为人民币。

  第十三条 会计凭证、会计帐簿、财务会计报告和其他会计资料,必须符合国家统一的会计制度的规定。

  使用电子计算机进行会计核算的,其软件及其生成的会计凭证、会计帐簿、财务会计报告和其他会计资料,也必须符合国家统一的会计制度的规定。

  任何单位和个人不得伪造、变造会计凭证、会计帐簿及其他会计资料,不得提供虚假的财务会计报告。

  第十四条 会计凭证包括原始凭证和记帐凭证。

  办理本法第十条所列的经济业务事项,必须填制或者取得原始凭证并及时送交会计机构。

  会计机构、会计人员必须按照国家统一的会计制度的规定对原始凭证进行审核,对不真实、不合法的原始凭证有权不予接受,并向单位负责人报告;对记载不准确、不完整的原始凭证予以退回,并要求按照国家统一的会计制度的规定更正、补充。

  原始凭证记载的各项内容均不得涂改;原始凭证有错误的,应当由出具单位重开或者更正,更正处应当加盖出具单位印章。原始凭证金额有错误的,应当由出具单位重开,不得在原始凭证上更正。

  记帐凭证应当根据经过审核的原始凭证及有关资料编制。

  第十五条 会计帐簿登记,必须以经过审核的会计凭证为依据,并符合有关法律、行政法规和国家统一的会计制度的规定。会计帐簿包括总帐、明细帐、日记帐和其他辅助性帐簿。

  会计帐簿应当按照连续编号的页码顺序登记。会计帐簿记录发生错误或者隔页、缺号、跳行的,应当按照国家统一的会计制度规定的方法更正,并由会计人员和会计机构负责人(会计主管人员)在更正处盖章。

  使用电子计算机进行会计核算的,其会计帐簿的登记、更正,应当符合国家统一的会计制度的规定。

  第十六条 各单位发生的各项经济业务事项应当在依法设置的会计帐簿上统一登记、核算,不得违反本法和国家统一的会计制度的规定私设会计帐簿登记、核算。

  第十七条 各单位应当定期将会计帐簿记录与实物、款项及有关资料相互核对,保证会计帐簿记录与实物及款项的实有数额相符、会计帐簿记录与会计凭证的有关内容相符、会计帐簿之间相对应的记录相符、会计帐簿记录与会计报表的有关内容相符。

  第十八条 各单位采用的会计处理方法,前后各期应当一致,不得随意变更;确有必要变更的,应当按照国家统一的会计制度的规定变更,并将变更的原因、情况及影响在财务会计报告中说明。

  第十九条 单位提供的担保、未决诉讼等或有事项,应当按照国家统一的会计制度的规定,在财务会计报告中予以说明。

  第二十条 财务会计报告应当根据经过审核的会计帐簿记录和有关资料编制,并符合本法和国家统一的会计制度关于财务会计报告的编制要求、提供对象和提供期限的规定;其他法律、行政法规另有规定的,从其规定。

  财务会计报告由会计报表、会计报表附注和财务情况说明书组成。向不同的会计资料使用者提供的财务会计报告,其编制依据应当一致。有关法律、行政法规规定会计报表、会计报表附注和财务情况说明书须经注册会计师审计的,注册会计师及其所在的会计师事务所出具的审计报告应当随同财务会计报告一并提供。

  第二十一条 财务会计报告应当由单位负责人和主管会计工作的负责人、会计机构负责人(会计主管人员)签名并盖章;设置总会计师的单位,还须由总会计师签名并盖章。

  单位负责人应当保证财务会计报告真实、完整。

  第二十二条 会计记录的文字应当使用中文。在民族自治地方,会计记录可以同时使用当地通用的一种民族文字。在中华人民共和国境内的外商投资企业、外国企业和其他外国组织的会计记录可以同时使用一种外国文字。

  第二十三条 各单位对会计凭证、会计帐簿、财务会计报告和其他会计资料应当建立档案,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。

  第三章 公司、企业会计核算的特别规定

  第二十四条 公司、企业进行会计核算,除应当遵守本法第二章的规定外,还应当遵守本章规定。

  第二十五条 公司、企业必须根据实际发生的经济业务事项,按照国家统一的会计制度的规定确认、计量和记录资产、负债、所有者权益、收入、费用、成本和利润。

  第二十六条 公司、企业进行会计核算不得有下列行为:

  (一)随意改变资产、负债、所有者权益的确认标准或者计量方法,虚列、多列、不列或者少列资产、负债、所有者权益;

  (二)虚列或者隐瞒收入,推迟或者提前确认收入;

  (三)随意改变费用、成本的确认标准或者计量方法,虚列、多列、不列或者少列费用、成本;

  (四)随意调整利润的计算、分配方法,编造虚假利润或者隐瞒利润;

  (五)违反国家统一的会计制度规定的其他行为。

  第四章 会计监督

  第二十七条 各单位应当建立、健全本单位内部会计监督制度。单位内部会计监督制度应当符合下列要求:

  (一)记帐人员与经济业务事项和会计事项的审批人员、经办人员、财物保管人员的职责权限应当明确,并相互分离、相互制约;

  (二)重大对外投资、资产处置、资金调度和其他重要经济业务事项的决策和执行的相互监督、相互制约程序应当明确;

  (三)财产清查的范围、期限和组织程序应当明确;

  (四)对会计资料定期进行内部审计的办法和程序应当明确。

  第二十八条 单位负责人应当保证会计机构、会计人员依法履行职责,不得授意、指使、强令会计机构、会计人员违法办理会计事项。

  会计机构、会计人员对违反本法和国家统一的会计制度规定的会计事项,有权拒绝办理或者按照职权予以纠正。

  第二十九条 会计机构、会计人员发现会计帐簿记录与实物、款项及有关资料不相符的,按照国家统一的会计制度的规定有权自行处理的,应当及时处理;无权处理的,应当立即向单位负责人报告,请求查明原因,作出处理。

   第三十条 任何单位和个人对违反本法和国家统一的会计制度规定的行为,有权检举。收到检举的部门有权处理的,应当依法按照职责分工及时处理;无权处理的,应当及时移 送有权处理的部门处理。收到检举的部门、负责处理的部门应当为检举人保密,不得将检举人姓名和检举材料转给被检举单位和被检举人个人。

  第三十一条 有关法律、行政法规规定,须经注册会计师进行审计的单位,应当向受委托的会计师事务所如实提供会计凭证、会计帐簿、财务会计报告和其他会计资料以及有关情况。

  任何单位或者个人不得以任何方式要求或者示意注册会计师及其所在的会计师事务所出具不实或者不当的审计报告。

  财政部门有权对会计师事务所出具审计报告的程序和内容进行监督。

  第三十二条 财政部门对各单位的下列情况实施监督:

  (一)是否依法设置会计帐簿;

  (二)会计凭证、会计帐簿、财务会计报告和其他会计资料是否真实、完整;

  (三)会计核算是否符合本法和国家统一的会计制度的规定;

  (四)从事会计工作的人员是否具备从业资格。

  在对前款第(二)项所列事项实施监督,发现重大违法嫌疑时,国务院财政部门及其派出机构可以向与被监督单位有经济业务往来的单位和被监督单位开立帐户的金融机构查询有关情况,有关单位和金融机构应当给予支持。

  第三十三条 财政、审计、税务、人民银行、证券监管、保险监管等部门应当依照有关法律、行政法规规定的职责,对有关单位的会计资料实施监督检查。

  前款所列监督检查部门对有关单位的会计资料依法实施监督检查后,应当出具检查结论。有关监督检查部门已经作出的检查结论能够满足其他监督检查部门履行本部门职责需要的,其他监督检查部门应当加以利用,避免重复查帐。

  第三十四条 依法对有关单位的会计资料实施监督检查的部门及其工作人员对在监督检查中知悉的国家秘密和商业秘密负有保密义务。

  第三十五条 各单位必须依照有关法律、行政法规的规定,接受有关监督检查部门依法实施的监督检查,如实提供会计凭证、会计帐簿、财务会计报告和其他会计资料以及有关情况,不得拒绝、隐匿、谎报。

  第五章 会计机构和会计人员

  第三十六条 各单位应当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;不具备设置条件的,应当委托经批准设立从事会计代理记帐业务的中介机构代理记帐。

  国有的和国有资产占控股地位或者主导地位的大、中型企业必须设置总会计师。总会计师的任职资格、任免程序、职责权限由国务院规定。

  第三十七条 会计机构内部应当建立稽核制度。

  出纳人员不得兼任稽核、会计档案保管和收入、支出、费用、债权债务帐目的登记工作。

  第三十八条 从事会计工作的人员,必须取得会计从业资格证书。

  担任单位会计机构负责人(会计主管人员)的,除取得会计从业资格证书外,还应当具备会计师以上专业技术职务资格或者从事会计工作三年以上经历。

  会计人员从业资格管理办法由国务院财政部门规定。

  第三十九条 会计人员应当遵守职业道德,提高业务素质。对会计人员的教育和培训工作应当加强。

  第四十条 因有提供虚假财务会计报告,做假帐,隐匿或者故意销毁会计凭证、会计帐簿、财务会计报告,贪污,挪用公款,职务侵占等与会计职务有关的违法行为被依法追究刑事责任的人员,不得取得或者重新取得会计从业资格证书。

  除前款规定的人员外,因违法违纪行为被吊销会计从业资格证书的人员,自被吊销会计从业资格证书之日起五年内,不得重新取得会计从业资格证书。

  第四十一条 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。

  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,由单位负责人监交,必要时主管单位可以派人会同监交。

  第六章 法律责任

   第四十二条 违反本法规定,有下列行为之一的,由县级以上人民政府财政部门责令限期改正,可以对单位并处三千元以上五万元以下的罚款;对其直接负责的主管人员和其他直 接责任人员,可以处二千元以上二万元以下的罚款;属于国家工作人员的,还应当由其所在单位或者有关单位依法给予行政处分:

  (一)不依法设置会计帐簿的;

  (二)私设会计帐簿的;

  (三)未按照规定填制、取得原始凭证或者填制、取得的原始凭证不符合规定的;

  (四)以未经审核的会计凭证为依据登记会计帐簿或者登记会计帐簿不符合规定的;

  (五)随意变更会计处理方法的;

  (六)向不同的会计资料使用者提供的财务会计报告编制依据不一致的;

  (七)未按照规定使用会计记录文字或者记帐本位币的;

  (八)未按照规定保管会计资料,致使会计资料毁损、灭失的;

  (九)未按照规定建立并实施单位内部会计监督制度或者拒绝依法实施的监督或者不如实提供有关会计资料及有关情况的;

  (十)任用会计人员不符合本法规定的。

  有前款所列行为之一,构成犯罪的,依法追究刑事责任。

  会计人员有第一款所列行为之一,情节严重的,由县级以上人民政府财政部门吊销会计从业资格证书。

  有关法律对第一款所列行为的处罚另有规定的,依照有关法律的规定办理。

  第四十三条 伪造、变造会计凭证、会计帐簿,编制虚假财务会计报告,构成犯罪的,依法追究刑事责任。

   有前款行为,尚不构成犯罪的,由县级以上人民政府财政部门予以通报,可以对单位并处五千元以上十万元以下的罚款;对其直接负责的主管人员和其他直接责任 人员,可以处三千元以上五万元以下的罚款;属于国家工作人员的,还应当由其所在单位或者有关单位依法给予撤职直至开除的行政处分;对其中的会计人员,并由 县级以上人民政府财政部门吊销会计从业资格证书。

  第四十四条 隐匿或者故意销毁依法应当保存的会计凭证、会计帐簿、财务会计报告,构成犯罪的,依法追究刑事责任。

   有前款行为,尚不构成犯罪的,由县级以上人民政府财政部门予以通报,可以对单位并处五千元以上十万元以下的罚款;对其直接负责的主管人员和其他直接责任 人员,可以处三千元以上五万元以下的罚款;属于国家工作人员的,还应当由其所在单位或者有关单位依法给予撤职直至开除的行政处分;对其中的会计人员,并由 县级以上人民政府财政部门吊销会计从业资格证书。

  第四十五条 授意、指使、强令会计机构、会计人员及其他人员伪造、变造会计凭证、会计帐簿,编制虚假财务会计报告或者隐匿、故意销毁依法应当保存的会计凭证、会计帐 簿、财务会计报告,构成犯罪的,依法追究刑事责任;尚不构成犯罪的,可以处五千元以上五万元以下的罚款;属于国家工作人员的,还应当由其所在单位或者有关 单位依法给予降级、撤职、开除的行政处分。

  第四十六条 单位负责人对依法履行职责、抵制违反本法规定行为的会计人员以降级、撤职、调离工作岗位、解聘或者开除等方式实行打击报复,构成犯罪的,依法追究刑事责 任;尚不构成犯罪的,由其所在单位或者有关单位依法给予行政处分。对受打击报复的会计人员,应当恢复其名誉和原有职务、级别。

  第四十七条 财政部门及有关行政部门的工作人员在实施监督管理中滥用职权、玩忽职守、徇私舞弊或者泄露国家秘密,商业秘密,构成犯罪的,依法追究刑事贵任;尚不构成犯罪的,依法给予行政处分。

  第四十八条 违反本法第三十条规定,将检举人姓名和检举材料转给被检举单位和被检举人个人的,由所在单位或者有关单位依法给予行政处分。

  第四十九条 违反本法规定,同时违反其他法律规定的,由有关部门在各自职权范围内依法进行处罚。

  第七章 附 则

  第五十条 本法下列用语的含义:

  单位负责人,是指单位法定代表人或者法律、行政法规规定代表单位行使职权的主要负责人。

  国家统一的会计制度,是指国务院财政部门根据本法制定的关于会计核算,会计监督、会计机构和会计人员以及会计工作管理的制度。

  第五十一条 个体工商户会计管理的具体办法,由国务院财政部门根据本法的原则另行规定。

  第五十二条 本法自2000年7月1日起施行。


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