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Accounting Law of The People's Republic of China
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)
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.
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 appropriately.
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.
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.
Chapter II Business Accounting
Article 7. The following matters should go through accounting procedures and business accounting:
(1) Receipts and payments of funds and/or securities;
(2) The receipt and disposal, increase and decrease and use of a piece of property;
(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 business accounting.
Article 8. The financial year begins on 1 January and ends on 31 December of the Gregorian calendar.
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 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."
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 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.
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.
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.
Chapter III Accounting Supervision
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.
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.
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.
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.
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.
Large and medium-sized enterprises and large business undertakings may set up a chief accountant, who must have qualifications as a professional accountant.
An accounts-checking system may be set up within an accounting body.
Cashiers may not concurrently hold responsibility for checking accounts, keeping accounting files and casting accounts of revenue, expenditure, credits or debits.
Article 22. The main duties of the accounting body and accounting personnel are:
(1) To make business accounting conform with the provisions of Chapter II of this law;
(2) To practice accounting supervision in line with the provisions of Chapter III of this Law;
(3) To work out the main methods of handling accountancy matters within the unit itself;
(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
(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.
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.
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.
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.
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].