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.

第四章 会计机构和会计人员

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.

大、中型企业、事业单位和业务主管部门可以设置总 会计师。总会计师由具有会计师以上专业技术任职资格的人员担任。

Large and medium-sized enterprises and large business undertakings may set up a chief accountant, who must have qualifications as a professional accountant.

会计机构内部应当建立稽核制度。

An accounts-checking system may be set up within an accounting body.

出纳人员不得兼管稽核、会计档案保管和收入、费用、债权债务帐目的登记工作。

Cashiers may not concurrently hold responsibility for checking accounts, keeping accounting files and casting accounts of revenue, expenditure, credits or debits.

第二十二条 会计机构、会计人员的主要职责是：

Article 22.   The main duties of the accounting body and accounting personnel are:

（一）按照本法第二章的规定，进行会计核算；

(1) To make business accounting conform with the provisions of Chapter II of this law;

（二）按照本法第三章的规定，实行会计监督；

(2) To practice accounting supervision in line with the provisions of Chapter III of this Law;

（三）拟订本单位办理会计事务的具体办法；

(3) To work out the main methods of handling accountancy matters within the unit itself;

（四）参与拟订经济计划、业务计划，考核、分析预算、财务计划的执行情况 ；

(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）办理其他会计事务。

(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.

第二十四条 会计人员调动工作或者离职，必须与接管人员办清交接手续。

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.

 一般会计人员办理交接手续，由会计机构负责人、会计主管人员监交。

Handing over procedures conducted by a common accountant should be supervised by a leading member of the accounting body or the accountant in charge.

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.

第五章 法律责任

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、

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