中華人民共和國會計法
Accounting Law of The People's Republic of China
青島希尼爾翻譯公司整理 2014-11-15
1985年1月21日第六屆全國人民代表大會常務委員會第九次會議通過 ，根據1993年12月29日第八屆全國人民代表大會常務委員會第五次會議《
關于修改＜中華人民共和國會計法＞的決定》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 總則Chapter I General Provisions
第一條 為了規范和加強會計工作，保障會計人員依法行使職權，發揮會計 工作在維護社會主義市場經濟秩序、加強經濟管理、提高經濟效益中的作用，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.
第二條 國家機關、社會團體、企業、事業單位、個體工商戶和其他組織辦 理會計事務，必須遵守本法。
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.
第三條 會計機構、會計人員必須遵守法律、法規，按照本法規定辦理會計事務，進行會計核算，實行會計監督。
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.
第四條 單位領導人領導會計機構、會計人員和其他人員執行本法，保證會計資料合法、真實、準確、完整，保障會計人員的職權不受侵犯。任何人不得對會計人員打擊報復。
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.
對認真執行本法，忠于職守，做出顯著成績的會計人員，給予精神的或者物質的獎勵。
Accountants who carry out this Law conscientiously， devote themselves to their
duties and achieve remarkable success in their work will be rewarded
appropriately.
第五條 國務院財政部門管理全國的會計工作。
Article 5. The financial department of the State Council shall administer the
work of national accountancy.
地方各級人民政府的財政部門管理本地區的會計工作。
The financial department of the local people's government at various levels
shall administer accountancy in their region.
第六條 國家統一的會計制度，由國務院財政部門根據本法制定。
Article 6. The national unified accounting system is formulated by the financial
department of the State Council in line with this Law.
各省、自治區、直轄市人民政府的財政部門，國務院業務主管部門，中國人民 解放軍總后勤部，在同本法和國家統一的會計制度不相抵觸的前提下，可以制定實
施國家統一的會計制度的具體辦法或者補充規定，報國務院財政部門審核批準或者備案。
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 會計核算Chapter II Business Accounting
第七條 下列事項，應當辦理會計手續，進行會計核算：
Article 7. The following matters should go through accounting procedures and
business accounting：
（一）款項和有價證券的收付；
（1） Receipts and payments of funds and/or securities；
（二）財政的收發、增減和使用；
（2） The receipt and disposal， increase and decrease and use of a piece of
property；
（三）債權債務的發生和結算；
（3） Occurrence and settlement of a credit or debt；
（四）資本、基金的增減和經費的收支；
（4） Increase or reduction of capital and funds as well as income and outlays；
（五）收入、費用、成本的計算；
（5） Calculations of revenue， expenses or costs；
（六）財務成果的計算和處理；
（6） Calculation and treatment of financial achievements； and
（七）其他需要辦理會計手續、進行會計核算的事項。
（7） Any other matters necessary for going through accounting procedures and
business accounting.
第八條 會計年度自公歷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.
第九條 會計核算以人民幣為記帳本位幣。
Article 9. Renminbi shall be the unit used in accounting books.
業務收支以外國貨幣為主的單位，也可以選定某種外國貨幣作為記帳本位幣， 但是編報的會計報表應當折算為人民幣反映。
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.“
第十條 會計憑證、會計帳簿、會計報表和其他會計資料必須符合國家統一 的會計制度的規定，不得偽造、變造會計憑證、會計帳簿，報送虛假的會計報表。
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.“
用電子計算機進行會計核算的，對使用的軟件及其生成的會計憑證、會計帳簿 、會計報表和其他會計資料的要求，應當符合國務院財政部門的規定。
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.
第十一條 辦理本法第七條規定的事項，必須填制或者取得原始憑證，并及時送交會計機構。 會計機構必須對原始憑證進行審核，并根據經過審核的原始憑證編制記帳憑證 .
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.
第十二條 各單位按照國家統一的會計制度的規定設置會計科目和會計帳簿 . Article 12. Units may set up their own
accounting departments and accounts books in accordance with the provisions of
the accounting system.
會計機構根據經過審核的原始憑證和記帳憑證，按照國家統一的會計制度關于 記帳規則的規定記帳。
The accounting body， according to the examined original vouchers and accounting
vouchers， shall calculate accounts in line with the provisions of the accounting
system.
第十三條 各單位應當建立財產清查制度，保證帳簿記錄與實物、款項相符 . 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.
第十四條 各單位按照國家統一的會計制度的規定，根據帳簿記錄編制會計報表，報送財政部門和有關部門。
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.
會計報表由單位領導人和會計機構負責人、會計主管人員簽名或者蓋章。設置 總會計師的單位并由總會計師簽名或者蓋章。
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.
第十五條 會計憑證、會計帳簿、會計報表和其他會計資料，應當按照國家 有關規定建立檔案，妥善保管。會計檔案的保管期限和銷毀辦法，由國務院財政部
門會同有關部門制定。
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 會計監督Chapter III Accounting Supervision
第十六條 各單位的會計機構、會計人員對本單位實行會計監督。
Article 16. The accounting body and accounting personnel in various units may
practise accounting supervision in their own units.
第十七條 會計機構、會計人員對不真實、不合法的原始憑證，不予受理； 對記載不準確、不完整的原始憑證，予以退回，要求更正、補充。
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.
第十八條 會計機構、會計人員發現帳簿記錄與實物、款項不符的時候，應 當按照有關規定進行處理；無權自行處理的，應當立即向本單位領導人報告，請求查明原因，作出處理。
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.
第十九條 會計機構、會計人員對違法的收支，不予辦理。
Article 19. Accounting agencies or accountants shall refuse to handle illegal
income and outlays.
會計機構、會計人員認為是違法的收支，應當制止和糾正；制止和糾正無效的 ，應當向單位領導人提出書面意見，要求處理。單位領導人應當自接到書面意見之
日起十日內作出書面決定，并對決定承擔責任。
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.
會計機構、會計人員對違法的收支，不予制止和糾正，又不向單位領導人提出 書面意見的，也應當承擔責任。
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.
對嚴重違法損害國家和社會公眾利益的收支，會計機構、會計人員應當向主管 單位或者財政、審計、稅務機關報告，接到報告的機關應當負責處理。
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.
第二十條 各單位必須依照法律和國家有關規定接受財政、審計、稅務機關 的監督，如實提供會計憑證、會計帳簿、會計報表和其他會計資料以及有關情況，
不得拒絕、隱匿、謊報。
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 會計機構和會計人員Chapter IV Accounting Bodies And Accounting Personnel
第二十一條 各單位根據會計業務的需要設置會計機構，或者在有關機構中 設置會計人員并指定會計主管人員。不具備條件的，可以委托經批準設立的會計咨
詢、服務機構進行代理記帳。
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、中型企業、事業單位和業務主管部門可以設置總 會計師?？倳嫀熡删哂袝嫀熞陨蠈I技術任職資格的人員擔任。
Large and medium-sized enterprises and large business undertakings may set up a
chief accountant， who must have qualifications as a professional accountant.
會計機構內部應當建立稽核制度。
An accounts-checking system may be set up within an accounting body.
出納人員不得兼管稽核、會計檔案保管和收入、費用、債權債務帳目的登記工作。
Cashiers may not concurrently hold responsibility for checking accounts， keeping
accounting files and casting accounts of revenue， expenditure， credits or
debits.
第二十二條 會計機構、會計人員的主要職責是：
Article 22. The main duties of the accounting body and accounting personnel are：
（一）按照本法第二章的規定，進行會計核算；
（1） To make business accounting conform with the provisions of Chapter II of
this law；
（二）按照本法第三章的規定，實行會計監督；
（2） To practice accounting supervision in line with the provisions of Chapter
III of this Law；
（三）擬訂本單位辦理會計事務的具體辦法；
（3） To work out the main methods of handling accountancy matters within the unit
itself；
（四）參與擬訂經濟計劃、業務計劃，考核、分析預算、財務計劃的執行情況 ；
（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）辦理其他會計事務。
（5） To handle any other accounting business.
第二十三條 會計人員應當具備必要的專業知識。國有企業、事業單位的會 計機構負責人、會計主管人員的任免應當經過主管單位同意，不得任意調動或者撤 換；
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.
會計人員忠于職守，堅持原則，受到錯誤處理的，主管單位應當責成所在單位 予以糾正；玩忽職守，喪失原則，不宜擔任會計工作的，主管單位應當責成所在單
位予以撤職或者免職。
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.
第二十四條 會計人員調動工作或者離職，必須與接管人員辦清交接手續。
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.
一般會計人員辦理交接手續，由會計機構負責人、會計主管人員監交。
Handing over procedures conducted by a common accountant should be supervised by
a leading member of the accounting body or the accountant in charge.
會計機 構負責人、會計主管人員辦理交接手續，由單位領導人監交，必要時可以由主管單 位派人會同監交。
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 法律責任Chapter V Legal Responsibility
第二十五條 單位領導人、會計人員違反本法第二章關于會計核算的規定， 情節嚴重的，給予行政處分。
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.
第二十六條 單位領導人、會計人員和其他人員偽造、變造、故意毀滅會計 憑證、會計帳簿、會計報表和其他會計資料的，或者利用虛假的會計憑證、會計帳
簿、會計報表和其他會計資料偷稅或者損害國家利益、社會公眾利益的，由財政、 審計、稅務機關或者其他有關主管部門依據法律、行政法規規定的職責負責處理，
追究責任；構成犯罪的，依法追究刑事責任。
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.
第二十七條 會計人員對不真實、不合法的原始憑證予以受理，或者對違法 的收支不向單位領導人提出書面意見，或者對嚴重違法損害國家和社會公眾利益的
收支不向主管單位或者財政、審計、稅務機關報告，情節嚴重的，給予行政處分； 給公私財產造成重大損失，構成犯罪的，依法追究刑事責任。
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.
第二十八條 單位領導人接到會計人員按照本法第十九條第二款規定提出的書面意見，對違法的收支決定予以辦理或者無正當理由逾期不作出處理決定，造成
嚴重后果的，給予行政處分；給公私財產造成重大損失，構成犯罪的，依法追究刑 事責任。
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.
第二十九條 單位領導人和其他人員對依照本法履行職責的會計人員進行打擊報復的，給予行政處分；構成犯罪的，依法追究刑事責任。
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 附則Chapter VI Supplementary Provisions
第三十條 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].
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