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1、中华人民共和国会计法中华人民共和国会计法Accounting Law of The Peoples 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 Peoples Congress on January 21， 1985， as A
2、mended at the Fifth Session of the Standing Committee of the Eighth National Peoples 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 acc
3、ounting 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。 A
4、rticle 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 per
5、sonnel 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 accoun
6、tant 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
7、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 nati
8、onal 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 peoples 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 C
9、ouncil 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
10、 of the Peoples 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
11、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
12、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） Calculati
13、on 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 calen
14、dar. 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.
15、 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 reg
16、arding 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
