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英汉对照法律资源--中华人民共和国会计法 |
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作者:无忧教育 文章来源:51education.net 点击数: 更新时间:2008-5-18 |
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审计、税务机关或者其他有关主管部门依据法律、行政法规规定的职责负责处理, 追究责任;构成犯罪的,依法追究刑事责任。 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. 第二十七条 会计人员对不真实、不合法的原始凭证予以受理,或者对违法 的收支不向单位领导人提出书面意见,或者对严重违法损害国家和社会公众利益的 收支不向主管单位或者财政、审计、税务机关报告,情节严重的,给予行政处分; 给公私财产造成重大损失,构成犯罪的,依法追究刑事责任。 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. 第二十八条 单位领导人接到会计人员按照本法第十九条第二款规定提出的书面意见,对违法的收支决定予以办理或者无正当理由逾期不作出处理决定,造成 严重后果的,给予行政处分;给公私财产造成重大损失,构成犯罪的,依法追究刑 事责任。 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. 第二十九条 单位领导人和其他人员对依照本法履行职责的会计人员进行打击报复的,给予行政处分;构成犯罪的,依法追究刑事责任。 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 附则 Chapter VI Supplementary Provisions 第三十条 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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