中华人民共和国会计法
Accounting Law of The People's Republic of China
青岛希尼尔翻译公司整理 2014-11-15
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）
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 总则Chapter I General Provisions
第一条 为了规范和加强会计工作，保障会计人员依法行使职权，发挥会计 工作在维护社会主义市场经济秩序、加强经济管理、提高经济效益中的作用，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.
第二条 国家机关、社会团体、企业、事业单位、个体工商户和其他组织办 理会计事务，必须遵守本法。
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.
第三条 会计机构、会计人员必须遵守法律、法规，按照本法规定办理会计事务，进行会计核算，实行会计监督。
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.
第四条 单位领导人领导会计机构、会计人员和其他人员执行本法，保证会计资料合法、真实、准确、完整，保障会计人员的职权不受侵犯。任何人不得对会计人员打击报复。
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.
对认真执行本法，忠于职守，做出显著成绩的会计人员，给予精神的或者物质的奖励。
Accountants who carry out this Law conscientiously， devote themselves to their
duties and achieve remarkable success in their work will be rewarded
appropriately.
第五条 国务院财政部门管理全国的会计工作。
Article 5. The financial department of the State Council shall administer the
work of national accountancy.
地方各级人民政府的财政部门管理本地区的会计工作。
The financial department of the local people's government at various levels
shall administer accountancy in their region.
第六条 国家统一的会计制度，由国务院财政部门根据本法制定。
Article 6. The national unified accounting system is formulated by the financial
department of the State Council in line with this Law.
各省、自治区、直辖市人民政府的财政部门，国务院业务主管部门，中国人民 解放军总后勤部，在同本法和国家统一的会计制度不相抵触的前提下，可以制定实
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或者备案。
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 会计核算Chapter II Business Accounting
第七条 下列事项，应当办理会计手续，进行会计核算：
Article 7. The following matters should go through accounting procedures and
business accounting：
（一）款项和有价证券的收付；
（1） Receipts and payments of funds and/or securities；
（二）财政的收发、增减和使用；
（2） The receipt and disposal， increase and decrease and use of a piece of
property；
（三）债权债务的发生和结算；
（3） Occurrence and settlement of a credit or debt；
（四）资本、基金的增减和经费的收支；
（4） Increase or reduction of capital and funds as well as income and outlays；
（五）收入、费用、成本的计算；
（5） Calculations of revenue， expenses or costs；
（六）财务成果的计算和处理；
（6） Calculation and treatment of financial achievements； and
（七）其他需要办理会计手续、进行会计核算的事项。
（7） Any other matters necessary for going through accounting procedures and
business accounting.
第八条 会计年度自公历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.
第九条 会计核算以人民币为记帐本位币。
Article 9. Renminbi shall be the unit used in accounting books.
业务收支以外国货币为主的单位，也可以选定某种外国货币作为记帐本位币， 但是编报的会计报表应当折算为人民币反映。
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.“
第十条 会计凭证、会计帐簿、会计报表和其他会计资料必须符合国家统一 的会计制度的规定，不得伪造、变造会计凭证、会计帐簿，报送虚假的会计报表。
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.“
用电子计算机进行会计核算的，对使用的软件及其生成的会计凭证、会计帐簿 、会计报表和其他会计资料的要求，应当符合国务院财政部门的规定。
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.
第十一条 办理本法第七条规定的事项，必须填制或者取得原始凭证，并及时送交会计机构。 会计机构必须对原始凭证进行审核，并根据经过审核的原始凭证编制记帐凭证 .
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.
第十二条 各单位按照国家统一的会计制度的规定设置会计科目和会计帐簿 . Article 12. Units may set up their own
accounting departments and accounts books in accordance with the provisions of
the accounting system.
会计机构根据经过审核的原始凭证和记帐凭证，按照国家统一的会计制度关于 记帐规则的规定记帐。
The accounting body， according to the examined original vouchers and accounting
vouchers， shall calculate accounts in line with the provisions of the accounting
system.
第十三条 各单位应当建立财产清查制度，保证帐簿记录与实物、款项相符 . 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.
第十四条 各单位按照国家统一的会计制度的规定，根据帐簿记录编制会计报表，报送财政部门和有关部门。
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.
会计报表由单位领导人和会计机构负责人、会计主管人员签名或者盖章。设置 总会计师的单位并由总会计师签名或者盖章。
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.
第十五条 会计凭证、会计帐簿、会计报表和其他会计资料，应当按照国家 有关规定建立档案，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。
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 会计监督Chapter III Accounting Supervision
第十六条 各单位的会计机构、会计人员对本单位实行会计监督。
Article 16. The accounting body and accounting personnel in various units may
practise accounting supervision in their own units.
第十七条 会计机构、会计人员对不真实、不合法的原始凭证，不予受理； 对记载不准确、不完整的原始凭证，予以退回，要求更正、补充。
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.
第十八条 会计机构、会计人员发现帐簿记录与实物、款项不符的时候，应 当按照有关规定进行处理；无权自行处理的，应当立即向本单位领导人报告，请求查明原因，作出处理。
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.
第十九条 会计机构、会计人员对违法的收支，不予办理。
Article 19. Accounting agencies or accountants shall refuse to handle illegal
income and outlays.
会计机构、会计人员认为是违法的收支，应当制止和纠正；制止和纠正无效的 ，应当向单位领导人提出书面意见，要求处理。单位领导人应当自接到书面意见之
日起十日内作出书面决定，并对决定承担责任。
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.
会计机构、会计人员对违法的收支，不予制止和纠正，又不向单位领导人提出 书面意见的，也应当承担责任。
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.
对严重违法损害国家和社会公众利益的收支，会计机构、会计人员应当向主管 单位或者财政、审计、税务机关报告，接到报告的机关应当负责处理。
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.
第二十条 各单位必须依照法律和国家有关规定接受财政、审计、税务机关 的监督，如实提供会计凭证、会计帐簿、会计报表和其他会计资料以及有关情况，
不得拒绝、隐匿、谎报。
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 会计机构和会计人员Chapter IV Accounting Bodies And Accounting Personnel
第二十一条 各单位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。不具备条件的，可以委托经批准设立的会计咨
询、服务机构进行代理记帐。
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、中型企业、事业单位和业务主管部门可以设置总 会计师。总会计师由具有会计师以上专业技术任职资格的人员担任。
Large and medium-sized enterprises and large business undertakings may set up a
chief accountant， who must have qualifications as a professional accountant.
会计机构内部应当建立稽核制度。
An accounts-checking system may be set up within an accounting body.
出纳人员不得兼管稽核、会计档案保管和收入、费用、债权债务帐目的登记工作。
Cashiers may not concurrently hold responsibility for checking accounts， keeping
accounting files and casting accounts of revenue， expenditure， credits or
debits.
第二十二条 会计机构、会计人员的主要职责是：
Article 22. The main duties of the accounting body and accounting personnel are：
（一）按照本法第二章的规定，进行会计核算；
（1） To make business accounting conform with the provisions of Chapter II of
this law；
（二）按照本法第三章的规定，实行会计监督；
（2） To practice accounting supervision in line with the provisions of Chapter
III of this Law；
（三）拟订本单位办理会计事务的具体办法；
（3） To work out the main methods of handling accountancy matters within the unit
itself；
（四）参与拟订经济计划、业务计划，考核、分析预算、财务计划的执行情况 ；
（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）办理其他会计事务。
（5） To handle any other accounting business.
第二十三条 会计人员应当具备必要的专业知识。国有企业、事业单位的会 计机构负责人、会计主管人员的任免应当经过主管单位同意，不得任意调动或者撤 换；
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.
会计人员忠于职守，坚持原则，受到错误处理的，主管单位应当责成所在单位 予以纠正；玩忽职守，丧失原则，不宜担任会计工作的，主管单位应当责成所在单
位予以撤职或者免职。
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。
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。
Handing over procedures conducted by a common accountant should be supervised by
a leading member of the accounting body or the accountant in charge.
会计机 构负责人、会计主管人员办理交接手续，由单位领导人监交，必要时可以由主管单 位派人会同监交。
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 法律责任Chapter V Legal Responsibility
第二十五条 单位领导人、会计人员违反本法第二章关于会计核算的规定， 情节严重的，给予行政处分。
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.
第二十六条 单位领导人、会计人员和其他人员伪造、变造、故意毁灭会计 凭证、会计帐簿、会计报表和其他会计资料的，或者利用虚假的会计凭证、会计帐
簿、会计报表和其他会计资料偷税或者损害国家利益、社会公众利益的，由财政、 审计、税务机关或者其他有关主管部门依据法律、行政法规规定的职责负责处理，
追究责任；构成犯罪的，依法追究刑事责任。
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.
第二十七条 会计人员对不真实、不合法的原始凭证予以受理，或者对违法 的收支不向单位领导人提出书面意见，或者对严重违法损害国家和社会公众利益的
收支不向主管单位或者财政、审计、税务机关报告，情节严重的，给予行政处分； 给公私财产造成重大损失，构成犯罪的，依法追究刑事责任。
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.
第二十八条 单位领导人接到会计人员按照本法第十九条第二款规定提出的书面意见，对违法的收支决定予以办理或者无正当理由逾期不作出处理决定，造成
严重后果的，给予行政处分；给公私财产造成重大损失，构成犯罪的，依法追究刑 事责任。
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.
第二十九条 单位领导人和其他人员对依照本法履行职责的会计人员进行打击报复的，给予行政处分；构成犯罪的，依法追究刑事责任。
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 附则Chapter VI Supplementary Provisions
第三十条 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].
希尼尔翻译公司 2014-10-24
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