中華人民共和國會計法(英文版)(doc 14頁)

中華人民共和國會計法(英文版)內容提要：
Article 1 This Law is enacted for the purposes of standardizing accounting behavior, ensuring the authenticity and completeness of accounting documents, strengthening economic management and financial management, improving economic effects and safeguarding the order of socialist market economy.
Article 2 State organs, associations, companies, enterprises, institutions and other organizations (hereinafter uniformly referred to as units )must, in handling accounting affairs, abide by this Law.
Article 3 Every unit must set up account books in accordance with law and ensure that they are authentic and complete.
Article 4 The person in charge of a unit shall be responsible for the authenticity and completeness of the accounting work and accounting documents of his own unit
Article 5 Accounting offices and accounting personnel shall conduct accounting practice and exercise accounting supervision in accordance with this Law.
No unit or individual may, by any means, incite, instigate or forcibly order accounting offices or accounting personnel to forge or alter accounting vouchers, account books and other accounting documents or submit false financial and accounting reports.
No unit or individual may be allowed to persecute or retaliate against the accounting personnel who perform their functions and duties in accordance with law and oppose the acts in violation of this Law.
Article 6 The accounting personnel who make notable achievements in earnestly implementing this Law, devoting themselves to their duties and adhering to principles are to be given spiritual or material awards.
Article 7 The financial department of the State Council takes charge of the accounting work throughout the country .

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