Hello, there is no such rule. The following is the Accounting Law of People's Republic of China (PRC).
catalogue
Chapter I General Principles
Chapter II Accounting
Chapter III Special Provisions on Accounting of Companies and Enterprises
Chapter IV Accounting Supervision
Chapter V Accounting Institutions and Accountants
Chapter VI Legal Liability
Chapter VII Supplementary Provisions
Chapter I General Principles
Article 1 This Law is formulated with a view to standardizing accounting practices, ensuring the truthfulness and completeness of accounting data, strengthening economic management and financial management, improving economic benefits and maintaining the order of the socialist market economy.
Article 2 State organs, social organizations, companies, enterprises, institutions and other organizations (hereinafter referred to as units) must handle accounting affairs in accordance with this Law.
Article 3 All units must set up accounting books according to law and ensure the truthfulness and completeness of accounting books.
Article 4 The person in charge of a unit shall be responsible for the accounting work of the unit and the authenticity and completeness of the accounting data.
Article 5 Accounting institutions and accountants shall conduct accounting in accordance with the provisions of this Law and exercise accounting supervision.
No unit or individual may in any way incite, instigate or force accounting institutions or accountants to forge or alter accounting vouchers, accounting books and other accounting materials and provide false financial and accounting reports.
No unit or individual may retaliate against accounting personnel who perform their duties according to law and resist acts that violate the provisions of this Law.
Article 6 Accountants who conscientiously implement this Law, are loyal to their duties, adhere to principles and make remarkable achievements shall be given moral or material rewards.
Article 7 The financial department of the State Council is in charge of the national accounting work.
The financial departments of local people's governments at or above the county level shall administer the accounting work within their respective administrative areas.
Article 8 The State practices a unified accounting system. The unified national accounting system shall be formulated and promulgated by the financial department of the State Council in accordance with this Law.
The relevant departments of the State Council may, in accordance with this Law and the unified national accounting system, formulate specific measures or supplementary provisions for implementing the unified national accounting system in industries with special requirements for accounting and accounting supervision, and submit them to the financial department of the State Council for examination and approval.
The General Logistics Department of the People's Liberation Army of China may, in accordance with this Law and the unified national accounting system, formulate specific measures for the army to implement the unified national accounting system and report them to the financial department of the State Council for the record.
Chapter II Accounting
Article 9 All units must conduct accounting according to the actual economic and business events, fill in accounting vouchers, register accounting books and prepare financial and accounting reports.
No unit may use false economic and business matters or materials for accounting.
Article 10 The following economic and business matters shall be accounted for through accounting procedures:
(1) Receipt and payment of currency and securities;
(two) the receipt, increase or decrease and use of the property;
(3) The occurrence and settlement of creditor's rights and debts;
(4) Increase or decrease of capital and funds;
(5) Calculation of income, expenditure, expenses and costs;
(six) the calculation and processing of financial results;
(seven) other matters that need to go through accounting procedures and conduct accounting.
Article 11 The fiscal year begins on June 65438+ 10/day and ends on February 3 1 day of the Gregorian calendar.
Article 12 Accounting shall take RMB as the bookkeeping base currency.
Units whose business revenues and expenditures are mainly in currencies other than RMB may choose one of the currencies as the bookkeeping base currency, but the financial and accounting reports compiled shall be converted into RMB.
Article 13 Accounting vouchers, account books, financial accounting reports and other accounting materials must conform to the provisions of the unified national accounting system.
If an electronic computer is used for accounting, its software and the accounting vouchers, account books, financial accounting reports and other accounting materials generated by it must also conform to the provisions of the unified national accounting system.
No unit or individual may forge or alter accounting vouchers, accounting books and other accounting materials and provide false financial and accounting reports.
Article 14 Accounting vouchers include original vouchers and accounting vouchers.
To handle the economic and business matters listed in Article 10 of this Law, original vouchers must be filled in or obtained, and submitted to accounting institutions in time.
Accounting institutions and accountants must examine the original vouchers in accordance with the provisions of the unified national accounting system, and have the right to reject untrue and illegal original vouchers and report to the person in charge of the unit; The original vouchers with inaccurate and incomplete records shall be returned in accordance with the provisions of the unified accounting system of the state and required to be corrected and supplemented.
All the contents recorded in the original documents shall not be altered; If there is any mistake in the original voucher, the issuing unit shall reissue the certificate or correct it, and the correction place shall be stamped with the seal of the issuing unit. If there is an error in the amount of the original voucher, the issuing unit shall re-issue the L/C and shall not correct it on the original voucher.
Accounting vouchers should be prepared according to the audited original vouchers and related materials.
Article 15 The registration of accounting books must be based on audited accounting vouchers and conform to the provisions of relevant laws, administrative regulations and the unified accounting system of the state. Accounting books include general ledger, subsidiary ledger, journal and other auxiliary books.
Accounting books shall be registered according to the page number sequence of continuous numbers. If there are errors, missing pages, missing numbers and skipping lines in the accounting books, they shall be corrected in accordance with the methods stipulated in the unified accounting system of the state, and the accounting personnel and the person in charge of the accounting institution (accounting supervisor) shall stamp the correction place.
Where electronic computers are used for accounting, the registration and correction of accounting books shall conform to the provisions of the unified national accounting system.
Article 16 All economic and business matters of all units shall be registered and accounted for in the accounting books set up according to law, and shall not be registered and accounted for in the accounting books set up privately in violation of this law and the unified accounting system of the state.
Article 17 All units shall regularly check the accounting book records with physical objects, funds and related materials to ensure that the accounting book records are consistent with the actual amount of physical objects and funds, the accounting book records are consistent with the relevant contents of accounting vouchers, the corresponding records among accounting books are consistent, and the accounting book records are consistent with the relevant contents of accounting statements.
Article 18 The accounting treatment methods adopted by each unit shall be consistent in each period and shall not be changed at will; If it is really necessary to change, it shall be changed in accordance with the provisions of the unified national accounting system, and the reasons, circumstances and effects of the change shall be explained in the financial accounting report.
Nineteenth units to provide guarantees, pending litigation and other contingencies, should be in accordance with the provisions of the national unified accounting system, to be explained in the financial accounting report.
Article 20 Financial and accounting reports shall be prepared according to the audited accounting books and relevant materials, and conform to the provisions of this Law and the unified accounting system of the state on the requirements for the preparation, the objects to be provided and the time limit for providing financial and accounting reports; Where other laws and administrative regulations provide otherwise, such provisions shall prevail.
Financial accounting report consists of accounting statements, notes to accounting statements and financial statements. Financial and accounting reports provided to different users of accounting data shall be prepared on the same basis. Where relevant laws and administrative regulations stipulate that accounting statements, notes to accounting statements and financial statements must be audited by certified public accountants, audit reports issued by certified public accountants and their accounting firms shall be provided with the financial accounting reports.
Twenty-first 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 accounting institutions (accountants); Units with a chief accountant must also be signed and sealed by the chief accountant.
The person in charge of the unit shall ensure that the financial and accounting reports are true and complete.
Article 22 Accounting records shall be written in Chinese. In ethnic autonomous areas, accounting records can also use a national language commonly used in the local area. The accounting records of foreign-invested enterprises, foreign enterprises and other foreign organizations in People's Republic of China (PRC) can use a foreign language at the same time.
Twenty-third units shall establish archives for accounting vouchers, accounting books, financial accounting reports and other accounting materials, and keep them properly. The storage period and destruction methods of accounting files shall be formulated by the finance department of the State Council jointly with relevant departments.
Chapter III Special Provisions on Accounting of Companies and Enterprises
Article 24 Companies and enterprises shall abide by the provisions of this Chapter in addition to the provisions of Chapter II of this Law when conducting accounting.
Twenty-fifth companies and enterprises must confirm, measure and record assets, liabilities, owners' rights and interests, income, expenses, costs and profits according to the actual economic and business matters and the provisions of the unified national accounting system.
Twenty-sixth companies and enterprises shall not have the following acts in accounting:
(a) to change the recognition standard or measurement method of assets, liabilities and owners' equity without authorization, and to falsely list, multi-list, not list or under-list assets, liabilities and owners' equity;
(two) falsifying or concealing income, delaying or confirming income in advance;
(3) changing the recognition standard or measurement method of expenses and costs without authorization, and falsely listing, multi-listing, not listing or under-listing expenses and costs;
(4) Adjusting the calculation and distribution methods of profits at will, fabricating false profits or concealing profits;
(five) other acts in violation of the provisions of the unified accounting system of the state.
Chapter IV Accounting Supervision
Twenty-seventh units should establish and improve the internal accounting supervision system. The internal accounting supervision system of a unit shall meet the following requirements:
(1) Bookkeepers, approvers, managers and property custodians of economic and business matters and accounting matters have clear responsibilities and powers, and they are separated and restricted from each other;
(2) The procedures for mutual supervision and restraint in the decision-making and implementation of major economic and business matters such as major foreign investment, asset disposal and fund allocation are clear;
(three) the scope, duration and organizational procedures of property inspection should be clear;
(4) The methods and procedures for regular internal audit of accounting data shall be clear.
Article 28 The person in charge of a unit shall ensure that accounting institutions and accountants perform their duties according to law, and shall not instigate, instigate or force accounting institutions and accountants to handle accounting matters illegally.
Accounting institutions and accountants have the right to refuse to handle accounting matters that violate this law and the unified accounting system of the state or to correct them according to their functions and powers.
Twenty-ninth accounting institutions and accountants find that the records of accounting books are inconsistent with the physical objects, funds and relevant materials, and they have the right to deal with them by themselves in accordance with the provisions of the unified accounting system of the state, and shall deal with them in a timely manner; If it has no right to deal with it, it shall immediately report to the person in charge of the unit and request to find out the reason and deal with it.
Article 30 Any unit or individual has the right to report acts that violate this Law and the unified accounting system of the state. If the department that receives the report has the right to handle it, it shall handle it in a timely manner in accordance with the division of responsibilities; Without the right to deal with it, it shall be transferred to the department with the right to deal with it in time. The department receiving the report and the department responsible for handling it shall keep confidential the informer, and shall not transfer the name and reporting materials of the informer to the reported unit or individual.
Article 31 Units that must be audited by certified public accountants according to laws and administrative regulations shall truthfully provide accounting vouchers, accounting books, financial accounting reports, other accounting materials and relevant information to the entrusted accounting firm.
No unit or individual may, in any way, require or signal certified public accountants and their accounting firms to issue false or improper audit reports.
The financial department has the right to supervise the procedures and contents of the audit report issued by the accounting firm.
Article 32 The financial department shall supervise the following situations of each unit:
(a) whether to set up accounting books according to law;
(2) Whether accounting vouchers, accounting books, financial accounting reports and other accounting materials are true and complete;
(3) Whether the accounting conforms to the provisions of this Law and the unified national accounting system;
(four) whether the personnel engaged in accounting work have the qualifications.
When conducting supervision on the items listed in Item (2) of the preceding paragraph, if it is found that there is a major suspicion of illegal activities, the financial department of the State Council and its dispatched offices may inquire about the relevant information from the units that have economic business dealings with the supervised units and financial institutions that have opened accounts in the supervised units, and the relevant units and financial institutions shall give them support.
Thirty-third departments of finance, auditing, taxation, China People's Bank, securities supervision and insurance supervision shall, in accordance with the responsibilities stipulated by relevant laws and administrative regulations, supervise and inspect the accounting data of relevant units.
The supervision and inspection departments listed in the preceding paragraph shall, after supervising and inspecting the accounting data of the relevant units according to law, issue inspection conclusions. If the inspection conclusions made by the relevant supervision and inspection departments can meet the needs of other supervision and inspection departments to perform their duties, other supervision and inspection departments should make use of them to avoid repeated audits.
Thirty-fourth departments and their staff who supervise and inspect the accounting information of relevant units according to law shall have the obligation to keep confidential the state secrets and business secrets they know during supervision and inspection.
Article 35 All units must, in accordance with the provisions of relevant laws and administrative regulations, accept the supervision and inspection carried out by relevant supervision and inspection departments according to law, truthfully provide accounting vouchers, accounting books, financial and accounting reports and other accounting materials and relevant information, and shall not refuse, conceal or make false reports.
Chapter V Accounting Institutions and Accountants
Article 36 Units shall, according to the needs of accounting business, set up accounting institutions, or set up accounting personnel in relevant institutions and designate accounting supervisors; If it does not meet the requirements, it shall entrust an intermediary agency established with approval to engage in accounting agency bookkeeping business.
Large and medium-sized enterprises with state-owned and state-owned assets holding or leading position must have chief accountants. The qualifications, appointment and removal procedures, responsibilities and authority of the chief accountant shall be stipulated by the State Council.
Article 37 An auditing system shall be established within an accounting institution.
Cashiers may not concurrently serve as auditors, keep accounting files and register income, expenditure, expenses, claims and debts.
Article 38 Personnel engaged in accounting work must obtain accounting qualification certificates.
As the person in charge of the accounting institution (accounting supervisor) of the unit, in addition to obtaining the qualification certificate of accounting practice, he should also have the qualification of professional and technical positions above accountant or have been engaged in accounting work for more than three years.
Measures for the administration of accounting personnel qualifications shall be formulated by the financial department of the State Council.
Article 39 Accounting personnel should abide by professional ethics and improve their professional quality. Education and training of accountants should be strengthened.
Article 40 Whoever is investigated for criminal responsibility according to law for providing false financial and accounting reports, making false accounts, concealing or intentionally destroying accounting vouchers, accounting books and financial and accounting reports, embezzlement, embezzlement of public funds, and other illegal acts related to accounting duties shall not obtain or re-obtain the accounting qualification certificate.
Except the personnel specified in the preceding paragraph, the personnel whose accounting qualification certificate has been revoked due to violation of law and discipline shall not re-obtain the accounting qualification certificate within five years from the date when the accounting qualification certificate has been revoked.
Article 41 When an accountant transfers his job or leaves his post, he must go through the handover procedures with the recipient.
The chief accountant handles the handover procedures, and the person in charge of the accounting institution (accounting supervisor) supervises the handover; The person in charge of the accounting institution (accounting supervisor) handles the handover procedures, and the person in charge of the unit supervises the handover. When necessary, the competent unit may send someone to supervise the handover.
Chapter VI Legal Liability
Article 42 Anyone who violates the provisions of this Law and commits any of the following acts shall be ordered by the financial department of the people's government at or above the county level to make corrections within a time limit and may be fined between 3,000 yuan and 50,000 yuan. The directly responsible person in charge and other directly responsible personnel may be fined between 2,000 yuan and 20,000 yuan; Those who belong to national staff shall also be given administrative sanctions by their units or relevant units according to law:
(1) Failing to set up accounting books according to law;
(2) setting up accounting books without permission;
(3) Failing to fill in or obtain the original vouchers according to the provisions, or the original vouchers filled in or obtained are not in conformity with the provisions;
(four) according to the unaudited accounting vouchers, the accounting books are registered or the registered accounting books are not in conformity with the provisions;
(5) changing the accounting treatment method without authorization;
(6) The compilation basis of financial and accounting reports provided to different users of accounting data is inconsistent;
(seven) failing to use written accounting records or functional currency in accordance with the provisions;
(8) Failing to keep accounting data in accordance with regulations, resulting in damage or loss of accounting data;
(nine) failing to establish and implement the internal accounting supervision system of the unit in accordance with the provisions, or refusing to supervise according to law or failing to provide relevant accounting information and relevant materials truthfully;
(10) The appointment of accounting personnel does not conform to the provisions of this Law.
If one of the acts listed in the preceding paragraph constitutes a crime, criminal responsibility shall be investigated according to law.
If an accountant commits one of the acts listed in the first paragraph, and the circumstances are serious, the financial department of the people's government at or above the county level shall revoke the accounting qualification certificate.
Where the relevant laws provide otherwise for the punishment of the acts listed in the first paragraph, it shall be handled in accordance with the provisions of the relevant laws.
Article 43 Whoever forges or alters accounting vouchers, accounting books or prepares false financial and accounting reports, which constitutes a crime, shall be investigated for criminal responsibility according to law.
If the act mentioned in the preceding paragraph does not constitute a crime, it shall be notified by the financial department of the people's government at or above the county level, and a fine of not less than 5,000 yuan but not more than 100,000 yuan may be imposed on the unit; The directly responsible person in charge and other directly responsible personnel may be fined between 3,000 yuan and 50,000 yuan; Those who belong to national staff shall also be given administrative sanctions of dismissal or even dismissal by their units or relevant units according to law; For accounting personnel, the accounting qualification certificate shall be revoked by the financial department of the people's government at or above the county level.
Article 44 Whoever conceals or intentionally destroys accounting vouchers, accounting books and financial accounting reports that should be kept according to law, if the case constitutes a crime, shall be investigated for criminal responsibility according to law.
If the act mentioned in the preceding paragraph does not constitute a crime, it shall be notified by the financial department of the people's government at or above the county level, and a fine of not less than 5,000 yuan but not more than 100,000 yuan may be imposed on the unit; The directly responsible person in charge and other directly responsible personnel may be fined between 3,000 yuan and 50,000 yuan; Those who belong to national staff shall also be given administrative sanctions of dismissal or even dismissal by their units or relevant units according to law; For accounting personnel, the accounting qualification certificate shall be revoked by the financial department of the people's government at or above the county level.
Article 45 Whoever instigates, instigates or forces accounting institutions, accountants and other personnel to forge or alter accounting vouchers and account books, prepare false financial accounting reports or conceal or intentionally destroy accounting vouchers, account books and financial accounting reports that should be kept according to law, which constitutes a crime, shall be investigated for criminal responsibility according to law; If it does not constitute a crime, it may be fined between 5,000 yuan and 50,000 yuan; Those who belong to national staff shall also be given administrative sanctions of demotion, dismissal and expulsion by their units or relevant units according to law.
Article 46 If the person in charge of a unit retaliates against an accountant who performs his duties according to law and resists acts violating the provisions of this Law, he shall be demoted, dismissed, transferred from his post, expelled or dismissed, and if the case constitutes a crime, he shall be investigated for criminal responsibility according to law; If it does not constitute a crime, it shall be given administrative sanctions by the unit to which it belongs or the relevant unit according to law. Accounting personnel who have been retaliated shall be restored to their reputations, original posts and grades.
Article 47 If the staff of the financial department and relevant administrative departments abuse their powers, neglect their duties, engage in malpractices for selfish ends or disclose state secrets or business secrets in the process of supervision and management, which constitutes a crime, they shall be investigated for criminal responsibility according to law; If it does not constitute a crime, it shall be given administrative sanctions according to law.
Article 48 Whoever, in violation of the provisions of Article 30 of this Law, transfers the name and materials of an informer to the reported unit or individual shall be given administrative sanctions by the unit to which he belongs or the relevant unit according to law.
Article 49 Anyone who violates the provisions of this Law and other laws at the same time shall be punished by the relevant departments within their respective functions and powers.
Chapter VII Supplementary Provisions
Article 50 The meanings of the following terms in this Law:
The person in charge of a unit refers to the legal representative or principal person in charge of the unit that exercises its functions and powers on behalf of the unit as stipulated by laws and administrative regulations.
The unified national accounting system refers to the system of accounting, accounting supervision, accounting institutions, accounting personnel and accounting work management formulated by the financial department of the State Council according to this Law.
Article 51 Specific measures for accounting management of individual industrial and commercial households 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 July 6, 2000.
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