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
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
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.
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.
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.
Accountants who carry out this Law conscientiously， devote themselves to their
duties and achieve remarkable success in their work will be rewarded
Article 5. The financial department of the State Council shall administer the
work of national accountancy.
The financial department of the local people's government at various levels
shall administer accountancy in their region.
Article 6. The national unified accounting system is formulated by the financial
department of the State Council in line with this Law.
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
Article 7. The following matters should go through accounting procedures and
（1） Receipts and payments of funds and/or securities；
（2） The receipt and disposal， increase and decrease and use of a piece of
（3） Occurrence and settlement of a credit or debt；
（4） Increase or reduction of capital and funds as well as income and outlays；
（5） Calculations of revenue， expenses or costs；
（6） Calculation and treatment of financial achievements； and
（7） Any other matters necessary for going through accounting procedures and
Article 8. The financial year begins on 1 January and ends on 31 December of the
Article 9. Renminbi shall be the unit used in accounting books.
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
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.“
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.
The accounting body， according to the examined original vouchers and accounting
vouchers， shall calculate accounts in line with the provisions of the accounting
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.
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.
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.
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
Article 16. The accounting body and accounting personnel in various units may
practise accounting supervision in their own units.
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.
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.
Article 19. Accounting agencies or accountants shall refuse to handle illegal
income and outlays.
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.
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.
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.
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
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
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.
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.
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.
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
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.
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.
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
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
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].