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企业财务会计报告条例 |
Regulations on Enterprise Financial Reporting | ||
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English Version |
中文版 | ||
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全文： |
Full text: | ||
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企业财务会计报告条例 |
Regulations on Enterprise Financial Reporting | ||
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国务院令[2000]第287号 |
Order of the State Council [2000] No.287 | ||
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2000年6月21日 |
June 21,2000 | ||
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现公布《企业财务会计报告条例》，自2001年1月1日起施行。 |
The Regulations on Enterprise Financial Reporting is hereby promulgated with effect as from January 1,2001. | ||
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总理 朱镕基 |
Premier: Zhu Rongji | ||
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第一章 总则 |
Chapter I General Provisions | ||
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第一条 为了规范企业财务会计报告，保证财务会计报告的真实、完整，根据《中华人民共和国公司法(1999修订本)》，制定本条例。 |
Article 1 The Regulations on Enterprise Financial Reporting (hereinafter referred to as "the Regulations"),subject to the Company Law of the People's Republic of China (1999 Revision),are formulated to normalize enterprise financial accounting and reporting,and ensure the truthfulness and integrity of enterprise financial reporting. | ||
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第二条 企业（包括公司，下同）编制和对外提供财务会计报告，应当遵守本条例。 本条例所称财务会计报告，是指企业对外提供的反映企业某一特定日期财务状况和某一会计期间经营成果、现金流量的文件。 |
Article 2 Enterprises (including companies,which applies throughout hereof) shall adhere to the Regulations in preparing and providing financial reports. Financial reports herein refer to the documents as provided by an enterprise reflecting its financial conditions as of a specific date,and the operating performance and cash flows for a certain period. | ||
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第三条 企业不得编制和对外提供虚假的或者隐瞒重要事实的财务会计报告。 企业负责人对本企业财务会计报告的真实性、完整性负责。 |
Article 3 Enterprises shall not prepare and provide financial reports which are false or conceal material facts. People in charge of an enterprise shall be responsible for the truthfulness and integrity of its financial reports. | ||
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第四条 任何组织或者个人不得授意、指使、强令企业编制和对外提供虚假的或者隐瞒重要事实的财务会计报告。 |
Article 4 No organizations or individuals shall by instigation,direction,or coercion cause any enterprises to prepare and provide financial reports which are false or conceal material facts. | ||
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第五条 注册会计师、会计师事务所审计企业财务会计报告，应当依照有关法律、行政法规以及注册会计师执业规则的规定进行，并对所出具的审计报告负责。 |
Article 5 CPAs and/or accounting firms shall comply with relevant laws,administrative regulations and codes of professional conduct for CPAs in auditing enterprise financial reports,and shall be accountable for the auditing reports thereof. | ||
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第二章 财务会计报告的构成 |
Chapter II Structure of Financial Reports | ||
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第六条 财务会计报告分为年度、半年度、季度和月度财务会计报告。 |
Article 6 Financial reports may be annual,half-yearly,quarterly or monthly. | ||
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第七条 年度、半年度财务会计报告应当包括： （一）会计报表； （二）会计报表附注； （三）财务情况说明书。 会计报表应当包括资产负债表、利润表、现金流量表及相关附表。 |
Article 7 Annual and half-year financial reports shall comprise of: 1. Financial statements; 2. Notes to the financial statements; 3. Explanations to the financial conditions. Financial statements shall include balance sheets,income statements,cash flow statements and other related attachments. | ||
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第八条 季度、月度财务会计报告通常仅指会计报表，会计报表至少应当包括资产负债表和利润表。国家统一的会计制度规定季度、月度财务会计报告需要编制会计报表附注的，从其规定。 |
Article 8 Quarterly or monthly financial reports normally only refers to financial statements,which at least shall comprise of balance sheets and income statements. National GAAP or other national policies shall be complied with where notes to financial statements are required for balance sheets and income statements. | ||
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第九条 资产负债表是反映企业在某一特定日期财务状况的报表。资产负债表应当按照资产、负债和所有者权益（或者股东权益，下同）分类分项列示。其中，资产、负债和所有者权益的定义及列示应当遵循下列规定： （一）资产，是指过去的交易、事项形成并由企业拥有或者控制的资源，该资源预期会给企业带来经济利益。在资产负债表上，资产应当按照其流动性分类分项列示，包括流动资产、长期投资、固定资产、无形资产及其他资产。银行、保险公司和非银行金融机构的各项资产有特殊性的，按照其性质分类分项列示。 （二）负债，是指过去的交易、事项形成的现时义务，履行该义务预期会导致经济利益流出企业。在资产负债表上，负债应当按照其流动性分类分项列示，包括流动负债、长期负债等。银行、保险公司和非银行金融机构的各项负债有特殊性的，按照其性质分类分项列示。 （三）所有者权益，是指所有者在企业资产中享有的经济利益，其金额为资产减去负债后的余额。在资产负债表上，所有者权益应当按照实收资本（或者股本）、资本公积、盈余公积、未分配利润等项目分项列示。 |
Article 9 A balance sheet is a report which reflects the financial condition of an enterprise as of a specific date. A balance sheet shall be itemized by the headings of assets,liabilities and owners' equity (or shareholders' equity,the same for the following hereof),the definitions and sub-itemizations of which shall comply with the following rules: 1. Assets refer to resources owned or controlled by an enterprise,as a result of past transactions or events and from which future economic benefits are expected to flow to the enterprise. On the balance sheet,assets shall be itemized by liquidity,including current assets,long-term investments,fixed assets,intangibles and others. For banks,insurance companies and non-bank financial institutions,assets of special characteristics shall be itemized by the characteristics accordingly. 2. Liabilities refer to present obligations from past transactions or events,the settlement of which is expected to result in an outflow from the enterprise of resources embodying economic benefits. On the balance sheet,liabilities shall be itemized by liquidity,including current liabilities,long-term liabilities etc. For banks,insurance companies and non-bank financial institutions,liabilities of special characteristics shall be itemized by the characteristics accordingly. 3. Owners' equity refers to the residual interest in the assets of the enterprise after deducting all liabilities. On balance sheet,owners' equity shall be itemized by the headings of paid-up capital,capital reserve,surplus capital reserve and retained earnings. | ||
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第十条 利润表是反映企业在一定会计期间经营成果的报表。利润表应当按照各项收入、费用以及构成利润的各个项目分类分项列示。其中，收入、费用和利润的定义及列示应当遵循下列规定： （一）收入，是指企业在销售商品、提供劳务及让渡资产使用权等日常活动中所形成的经济利益的总流入。收入不包括为第三方或者客户代收的款项。在利润表上，收入应当按照其重要性分项列示。 （二）费用，是指企业为销售商品、提供劳务等日常活动所发生的经济利益的流出。在利润表上，费用应当按照其性质分项列示。 （三）利润，是指企业在一定会计期间的经营成果。在利润表上，利润应当按照营业利润、利润总额和净利润等利润的构成分类分项列示。 |
Article 10 An income statement refers to a report which reflects the operating performance of an enterprise for a certain accounting period. An income statement shall be itemized by various revenues,expenses and sub-classifications of earnings,the definitions and itemizations of which shall comply with the following rules: 1. Revenues,referring to the total inflow of any economic interests into an enterprise arising from daily operating activities such as commodities sales,provision of services and transfer of rights to use of the assets. Revenues shall not cover any amounts collected for and on behalf of any third parties and clients. On income statement,revenues shall be itemized according to their degrees of importance. 2. Expenses,referring to the total outflow of any economic interests from an enterprise arising out of daily operating activities such as commodities sales,provision of services. On income statement,expenses shall be itemized according to their properties. 3. Earnings referring to the operating results of an enterprise for a certain accounting period. On income statement,earnings shall be itemized by the constituents such as operating income,total income and net income. | ||
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第十一条 现金流量表是反映企业一定会计期间现金和现金等价物（以下简称现金）流入和流出的报表。现金流量表应当按照经营活动、投资活动和筹资活动的现金流量分类分项列示。其中，经营活动、投资活动和筹资活动的定义及列示应当遵循下列规定： （一）经营活动，是指企业投资活动和筹资活动以外的所有交易和事项。在现金流量表上，经营活动的现金流量应当按照其经营活动的现金流入和流出的性质分项列示；银行、保险公司和非银行金融机构的经营活动按照其经营活动特点分项列示。 （二）投资活动，是指企业长期资产的购建和不包括在现金等价物范围内的投资及其处置活动。在现金流量表上，投资活动的现金流量应当按照其投资活动的现金流入和流出的性质分项列示。 （三）筹资活动，是指导致企业资本及债务规模和构成发生变化的活动。在现金流量表上，筹资活动的现金流量应当按照其筹资活动的现金流入和流出的性质分项列示。 |
Article 11 Cash flow statements reflect inflow and outflow of cash or cash equivalents (hereinafter "cash") of an enterprises for a certain accounting period. Cash flow statement shall be itemized by operating activities,investment activities and financing activities,the definitions and itemizations of which shall comply with the following rules: 1. Operating activities refer to any transactions and events except investment activities and financing activities. On cash flow statement,cash flow from operating activities shall be itemized by inflow or outflow characteristics. For banks,insurance companies and non-bank financial institutions,operating activities shall be itemized by their operating characteristics accordingly. 2. Investment activities refer to the purchase or construction of long term assets and any investment or disposal activities which are not included in the scope of cash equivalents. On cash flow statement,cash flows from investment activities shall be itemized by the characteristics of inflows or outflows from the investment activities. 3. Financing activities refer to any activities resulting in changes in the size or structure of an enterprise capital or liabilities. On cash flow statement,cash flows from financing activities shall be itemized by the characteristics of inflows or outflows from the financing activities. | ||
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第十二条 相关附表是反映企业财务状况、经营成果和现金流量的补充报表，主要包括利润分配表以及国家统一的会计制度规定的其他附表。 利润分配表是反映企业一定会计期间对实现净利润以及以前年度未分配利润的分配或者亏损弥补的报表。利润分配表应当按照利润分配各个项目分类分项列示。 |
Article 12 Related attachments refer to any necessary complementary statements reflecting an enterprise's financial conditions,operating performance and cash flows,including earnings distribution statement and any other complementary statement as required by national GAAP or accounting policies. Earnings distribution statement reflects the distribution of or cover for prior year loss from the realized net profits for a certain accounting period plus any undistributed net profits from prior year. | ||
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第十三条 年度、半年度会计报表至少应当反映两个年度或者相关两个期间的比较数据。 |
Article 13 Annual or half-yearly statements shall include comparative data at least for two relevant accounting years or two relevant accounting periods. | ||
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第十四条 会计报表附注是为便于会计报表使用者理解会计报表的内容而对会计报表的编制基础、编制依据、编制原则和方法及主要项目等所作的解释。会计报表附注至少应当包括下列内容： （一）不符合基本会计假设的说明； （二）重要会计政策和会计估计及其变更情况、变更原因及其对财务状况和经营成果的影响； （三）或有事项和资产负债表日后事项的说明； （四）关联方关系及其交易的说明； （五）重要资产转让及其出售情况； （六）企业合并、分立； （七）重大投资、融资活动； （八）会计报表中重要项目的明细资料； （九）有助于理解和分析会计报表需要说明的其他事项。 |
Article 14 Notes to the financial statements are explanations to the fundamentals,bases,principles and methodologies for the preparation of the statements and the main items therein. Notes shall at least include the following: 1. Explanation for any non-compliance with the basic accounting assumptions; 2. Important accounting policies,accounting estimates or any changes or reasons of changes thereof,and the corresponding impacts on the financial conditions and operating performance; 3. Remarks on contingent items and post-balance sheet events; 4. Relationship with affiliated parties and transactions therewith; 5. Transfers or sales of important assets 6. Merger or split-up of the enterprise; 7. Important investment and/or financing activities; 8. Details of the main items of financial statements; 9. Other items conducive to the understanding and analysis of the statements. | ||
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第十五条 财务情况说明书至少应当对下列情况作出说明： （一）企业生产经营的基本情况； （二）利润实现和分配情况； （三）资金增减和周转情况； （四）对企业财务状况、经营成果和现金流量有重大影响的其他事项。 |
Article 15 Explanations to the Financial Conditions shall at least exposit the following: 1. Production and operational basic information; 2. Earnings realized and distribution thereof; 3. Capital increase or decrease and turnover; 4. Other matters of significant influence on enterprise's financial conditions,operating performance and cash | ||
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第三章 财务会计报告的编制 |
Chapter III Preparation of Financial Reporting | ||
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第十六条 企业应当于年度终了编报年度财务会计报告。国家统一的会计制度规定企业应当编报半年度、季度和月度财务会计报告的，从其规定。 |
Article 16 Enterprises shall prepare and submit annual financial reports by the end of a fiscal year. Any half-yearly,quarterly or monthly financial reports as required by the national GAAP or accounting policies shall be prepared accordingly therewith. | ||
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第十七条 企业编制财务会计报告，应当根据真实的交易、事项以及完整、准确的账簿记录等资料，并按照国家统一的会计制度规定的编制基础、编制依据、编制原则和方法。 企业不得违反本条例和国家统一的会计制度规定，随意改变财务会计报告的编制基础、编制依据、编制原则和方法。 任何组织或者个人不得授意、指使、强令企业违反本条例和国家统一的会计制度规定，改变财务会计报告的编制基础、编制依据、编制原则和方法。 |
Article 17 In preparing financial reports,enterprises shall act on the basis of true transactions,events,and complete and accurate booking records,and shall comply with the fundamentals,bases,principles and methodologies as provided for by the national GAAP and account policies. Enterprises shall not alter at will the fundamentals,bases,principles and methodologies as provided for herein and by the national GAAP and account policies. No organizations or individuals shall by instigation,direction,or coercion cause any enterprises to alter the fundamentals,bases,principles and methodologies for financial report preparation in violation of the provisions herein and the national GAAP or other accounting policies. | ||
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第十八条 企业应当依照本条例和国家统一的会计制度规定，对会计报表中各项会计要素进行合理的确认和计量，不得随意改变会计要素的确认和计量标准。 |
Article 18 Enterprises shall,subject to the provisions herein and the national GAAP and accounting policies,reasonably recognize and measure the accounting elements of the financial reports,and shall not alter at will the recognition and measuring criteria for the accounting elements. | ||
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第十九条 企业应当依照有关法律、行政法规和本条例规定的结账日进行结账，不得提前或者延迟。年度结账日为公历年度每年的12月31日；半年度、季度、月度结账日分别为公历年度每半年、每季、每月的最后一天。 |
Article 19 Enterprises shall close accounting books on the closing day as required by relevant laws,administrative regulations and as provided for herein,no advance or delay in time shall be made. Annual closing day shall fall on December 31 of each calendar year,and semi-annual,quarterly or monthly closing days shall fall on the last day of such half calendar year,quarter or month respectively. | ||
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第二十条 企业在编制年度财务会计报告前，应当按照下列规定，全面清查资产、核实债务： （一）结算款项，包括应收款项、应付款项、应交税金等是否存在，与债务、债权单位的相应债务、债权金额是否一致； （二）原材料、在产品、自制半成品、库存商品等各项存货的实存数量与账面数量是否一致，是否有报废损失和积压物资等； （三）各项投资是否存在，投资收益是否按照国家统一的会计制度规定进行确认和计量； （四）房屋建筑物、机器设备、运输工具等各项固定资产的实存数量与账面数量是否一致； （五）在建工程的实际发生额与账面记录是否一致； （六）需要清查、核实的其他内容。 企业通过前款规定的清查、核实，查明财产物资的实存数量与账面数量是否一致、各项结算款项的拖欠情况及其原因、材料物资的实际储备情况、各项投资是否达到预期目的、固定资产的使用情况及其完好程度等。企业清查、核实后，应当将清查、核实的结果及其处理办法向企业的董事会或者相应机构报告，并根据国家统一的会计制度的规定进行相应的会计处理。 企业应当在年度中间根据具体情况，对各项财产物资和结算款项进行重点抽查、轮流清查或者定期清查。 |
Article 20 Enterprises,before preparing the annual financial reports,shall thoroughly ascertain assets and verify liabilities,and shall thus check as follows: 1. the existence of settlement monies such as receivables,payables,taxes payable,and whether the amounts of the claims or liabilities correspond with those reflected by the relevant debtors or creditors; 2. whether the stock-taking correspond with book records for raw materials,work in process,semi-finished goods,inventories,any scrapping loss or excess inventory and so on; 3. the existence of various investments,whether the proceeds from investments have been recognized and measured in compliance with national GAAP and accounting policies; 4. whether the actual inventory of fixed assets such as buildings & structures,machines & equipments,transportation vehicles correspond with book records; 5. whether actual amounts for engineering work under construction correspond with book records; 6. other matters which need to be ascertained and verified. Through the above examinations and verifications,enterprises shall ascertain the matching of actual inventory with book records,the arrears of settlements and reasons thereof,actual reserve of materials,whether expected purposes of investments have been met and so on. After the examination and verification,the enterprise shall report results and handling methods thereof to board of directors or other corresponding organizations,and proceed with accounting processing as required by national GAAP and accounting policies. During a fiscal year,enterprise shall conduct random,rotated or periodic checkups of assets,materials and/or money settlements. | ||
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第二十一条 企业在编制财务会计报告前，除应当全面清查资产、核实债务外，还应当完成下列工作： （一）核对各会计账簿记录与会计凭证的内容、金额等是否一致，记账方向是否相符； （二）依照本条例规定的结账日进行结账，结出有关会计账簿的余额和发生额，并核对各会计账簿之间的余额； （三）检查相关的会计核算是否按照国家统一的会计制度的规定进行； （四）对于国家统一的会计制度没有规定统一核算方法的交易、事项，检查其是否按照会计核算的一般原则进行确认和计量以及相关账务处理是否合理； （五）检查是否存在因会计差错、会计政策变更等原因需要调整前期或者本期相关项目。 在前款规定工作中发现问题的，应当按照国家统一的会计制度的规定进行处理。 |
Article 21 Before preparing financial reports,enterprises shall complete the following work in addition to thorough assets ascertainment and liabilities verification: 1. check if accounting book records correspond with the related accounting documents in terms of content,amounts,and debit or credit entries; 2. close bookings on the closing day as provided for herein,arrive at the relevant book balances and total of all transactions and check the balances between accounting books; 3. check if the relevant accounting handlings have been conducted in compliance with national GAAP and accounting policies; 4. for transactions or events which national GAAP and accounting policies do not provide for unified accounting methodologies,check if general accounting principles have been complied with in the recognition and measurement thereof and if the related book recording is reasonable; 5. check if any adjustments shall be made to items of prior or current period due to accounting errors and/or accounting policy changes. Any problems found in the above checkups shall be processed as required by the national GAAP and accounting policies. | ||
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第二十二条 企业编制年度和半年度财务会计报告时，对经查实后的资产、负债有变动的，应当按照资产、负债的确认和计量标准进行确认和计量，并按照国家统一的会计制度的规定进行相应的会计处理。 |
Article 22 In preparing annual or semi-annual financial reports,any changes found and verified in assets or liabilities shall be recognized and measured against relevant criteria therefore and accounting processing shall be made according to national GAAP and accounting policies. | ||
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第二十三条 企业应当按照国家统一的会计制度规定的会计报表格式和内容，根据登记完整、核对无误的会计账簿记录和其他有关资料编制会计报表，做到内容完整、数字真实、计算准确，不得漏报或者任意取舍。 |
Article 23 As required by national GAAP and accounting policies,enterprises shall prepare financial statements based on accounting records and other relevant documents that are complete,verified and found errorless and other related data,and make sure a complete content,authentic digits and an accurate calculation,no omissions or at-will selections shall be made. | ||
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第二十四条 会计报表之间、会计报表各项目之间，凡有对应关系的数字，应当相互一致；会计报表中本期与上期的有关数字应当相互衔接。 |
Article 24 where mapping relationship exists for data between accounting statements or items therein,such data shall correspond with each other; data in the statements for the current period shall be logically matched with related data for previous period. | ||
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第二十五条 会计报表附注和财务情况说明书应当按照本条例和国家统一的会计制度的规定，对会计报表中需要说明的事项作出真实、完整、清楚的说明。 |
Article 25 Notes to accounting statements and explanations to financial conditions shall truthfully,completely and clearly account for events which need to be exposited as provided for herein and as per national GAAP and accounting policies. | ||
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第二十六条 企业发生合并、分立情形的，应当按照国家统一的会计制度的规定编制相应的财务会计报告。 |
Article 26 where merger or split-up occurs to an enterprises,corresponding financial reports shall be prepared as per national GAAP and accounting policies. | ||
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第二十七条 企业终止营业的，应当在终止营业时按照编制年度财务会计报告的要求全面清查资产、核实债务、进行结账，并编制财务会计报告；在清算期间，应当按照国家统一的会计制度的规定编制清算期间的财务会计报告。 |
Article 27 where terminating enterprise operations,an enterprise shall,at the time of termination,conduct complete assets checkup,liabilities verification and book closing,and prepare financial reports,all as per the same requirements for an annual financial reports; during liquidation period,financial reports shall be prepared as per national GAAP and accounting policies. | ||
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第二十八条 按照国家统一的会计制度的规定，需要编制合并会计报表的企业集团，母公司除编制其个别会计报表外，还应当编制企业集团的合并会计报表。 企业集团合并会计报表，是指反映企业集团整体财务状况、经营成果和现金流量的会计报表。 |
Article 28 where consolidated accounting statements shall be prepared by an enterprise group as required by national GAAP and accounting policies,the parent enterprise shall also prepare such consolidated accounting statements in addition to the accounting statements for its own sake. Consolidated accounting statements of an enterprise group reflect the financial conditions,operating performance and cash flows of the group generally. | ||
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第四章 财务会计报告的对外提供 |
Chapter IV Disclosure of Financial Reports | ||
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第二十九条 对外提供的财务会计报告反映的会计信息应当真实、完整。 |
Article 29 Any accounting information as reflected by the financial reports provided shall be true and complete. | ||
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第三十条 企业应当依照法律、行政法规和国家统一的会计制度有关财务会计报告提供期限的规定，及时对外提供财务会计报告。 |
Article 30 Enterprises shall provide financial reports as per the requirements for timing as provided for by relevant laws,administrative regulations,national GAAP and account policies. | ||
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第三十一条 企业对外提供的财务会计报告应当依次编定页数，加具封面，装订成册，加盖公章。封面上应当注明：企业名称、企业统一代码、组织形式、地址、报表所属年度或者月份、报出日期，并由企业负责人和主管会计工作的负责人、会计机构负责人（会计主管人员）签名并盖章；设置总会计师的企业，还应当由总会计师签名并盖章。 |
Article 31 The pages of the financial reports provided by enterprises shall be numbered serially,imposed with cover,bound into volumes and affixed with official seals. The cover shall indicate name of the enterprise,universal enterprise code,type of enterprise,address,year or month for which the reports are made,date,and shall be signed and chopped by the enterprise head,enterprise director in charge of accounting operation and the head of the accounting organ (person in charge of the accounting department); where a chief accountant is in place,it also shall be signed and chopped by such chief accountant. | ||
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第三十二条 企业应当依照企业章程的规定，向投资者提供财务会计报告。 国务院派出监事会的国有重点大型企业、国有重点金融机构和省、自治区、直辖市人民政府派出监事会的国有企业，应当依法定期向监事会提供财务会计报告。 |
Article 32 Enterprises shall provide investors with financial reports as per enterprise constitution or memoranda. For state-owned important large enterprises,state-owned important large financial institutions where the State Council has appointed supervisory commissions or for state-owned enterprises where governments of provinces,autonomous regions or municipalities directly under central government have appointed supervisory commissions,financial reports shall be provided to such supervisory commissions as required by laws. | ||
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第三十三条 有关部门或者机构依照法律、行政法规或者国务院的规定，要求企业提供部分或者全部财务会计报告及其有关数据的，应当向企业出示依据，并不得要求企业改变财务会计报告有关数据的会计口径。 |
Article 33 Where based on relevant laws,administrative regulations or State Council provisions,any competent authorities or organizations,requesting part or all of the financial reports and related data thereof from any enterprises,shall show such enterprises the laws,regulations or provisions such requests are based on,and shall not require the enterprises to change accounting criteria for data in the financial reports. | ||
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第三十四条 非依照法律、行政法规或者国务院的规定，任何组织或者个人不得要求企业提供部分或者全部财务会计报告及其有关数据。 违反本条例规定，要求企业提供部分或者全部财务会计报告及其有关数据的，企业有权拒绝。 |
Article 34 No organizations or individuals,except authorized by laws,administrative regulations or State Council provisions,shall request part or all of the financial reports and related data thereof. Enterprises are entitled to refuse such requests in violation of the provisions herein. | ||
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第三十五条 国有企业、国有控股的或者占主导地位的企业，应当至少每年一次向本企业的职工代表大会公布财务会计报告，并重点说明下列事项： （一）反映与职工利益密切相关的信息，包括：管理费用的构成情况，企业管理人员工资、福利和职工工资、福利费用的发放、使用和结余情况，公益金的提取及使用情况，利润分配的情况以及其他与职工利益相关的信息； （二）内部审计发现的问题及纠正情况； （三）注册会计师审计的情况； （四）国家审计机关发现的问题及纠正情况； （五）重大的投资、融资和资产处置决策及其原因的说明； （六）需要说明的其他重要事项。 |
Article 35 Sate-owned enterprises,or enterprises in which the State holds a controlling or major interest,shall present the financial reports to the employees' congress within the enterprises,and shall in the main account for the following: 1. information closely reflecting employees interests,including structure of administrative expenses,salaries and fringe benefits of the management members,employees salaries,distribution,use and balance of the fringe benefits fees,accrual and use of the public welfare funds,earnings distribution and other information relevant to employees interests; 2. problems found by internal auditing and the correction thereof; 3. matters related with auditing by CPAs; 4. problems found by national audit authorities and the corrections thereof; 5. significant investment,financing and assets disposition decisions and reasons thereof; 6. other important matters which need explanations. | ||
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第三十六条 企业依照本条例规定向有关各方提供的财务会计报告，其编制基础、编制依据、编制原则和方法应当一致，不得提供编制基础、编制依据、编制原则和方法不同的财务会计报告。 |
Article 36 Financial reports provided by enterprises to relevant parties as per provisions herein shall be subject to the same preparing fundamentals,bases,principles and methodologies. No otherwise prepared financial reports shall be provided. | ||
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第三十七条 财务会计报告须经注册会计师审计的，企业应当将注册会计师及其会计师事务所出具的审计报告随同财务会计报告一并对外提供。 |
Article 37 where financial reports shall be audited by CPAs,enterprises shall provide such financial reports together with the audit reports thereof issued by the CPAs and their affiliated accounting firms. | ||
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第三十八条 接受企业财务会计报告的组织或者个人，在企业财务会计报告未正式对外披露前，应当对其内容保密。 |
Article 38 Any organizations or individuals accepting enterprises financial reports shall keep them secret before their official disclosure. | ||
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第五章 法律责任 |
Chapter V Legal Accountability | ||
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第三十九条 违反本条例规定，有下列行为之一的，由县级以上人民政府财政部门责令限期改正，对企业可以处3000元以上5万元以下的罚款；对直接负责的主管人员和其他直接责任人员，可以处2000元以上2万元以下的罚款；属于国家工作人员的，并依法给予行政处分或者纪律处分： （一）随意改变会计要素的确认和计量标准的； （二）随意改变财务会计报告的编制基础、编制依据、编制原则和方法的； （三）提前或者延迟结账日结账的； （四）在编制年度财务会计报告前，未按照本条例规定全面清查资产、核实债务的； （五）拒绝财政部门和其他有关部门对财务会计报告依法进行的监督检查，或者不如实提供有关情况的。 会计人员有前款所列行为之一，情节严重的，由县级以上人民政府财政部门吊销会计从业资格证书。 |
Article 39 Any violations of the provisions herein as follows shall be ordered by financial authorities of the governments higher than the county level to be corrected within a time limit,and violating enterprises may be subjected to a fine of above RMB3000 and below RMB50000; people in charge and others direct responsible persons may be subjected to a fine of above RMB2000 and below RMB20000; those responsible,if belonging to state personnel,shall be in the meantime subjected to punishment against administrative rules or disciplines: 1. arbitrary alteration of the criteria for recognizing and measuring accounting elements; 2. arbitrary alteration of the fundamentals,bases,principles and methodologies for preparing financial reports; 3. advance or delay of the booking closing day; 4. no complete assets checkup and liabilities verification made before preparing annual financial reports; 5. refusal to submit to the supervisions and examinations by financial or other competent authorities,or provision of false information therefore. Accounting practitioners committing the above,in grave cases,shall have their qualification licenses revoked by the financial authorities of the governments higher than the county level. | ||
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第四十条 企业编制、对外提供虚假的或者隐瞒重要事实的财务会计报告，构成犯罪的，依法追究刑事责任。 有前款行为，尚不构成犯罪的，由县级以上人民政府财政部门予以通报，对企业可以处5000元以上10万元以下的罚款；对直接负责的主管人员和其他直接责任人员，可以处3000元以上5万元以下的罚款；属于国家工作人员的，并依法给予撤职直至开除的行政处分或者纪律处分；对其中的会计人员，情节严重的，并由县级以上人民政府财政部门吊销会计从业资格证书。 |
Article 40 Enterprises preparing and providing financial reports which are false and have concealed material facts,if amounting to crimes,shall be subjected to criminal prosecutions as per relevant laws. Those committing the above which fall short of crimes,shall be put on an admonishing circular of criticism by the financial authorities the governments higher than the county level,the violating enterprise may be subjected to fine of above RMB5000 and below RMB100 thousand; people in control directly responsible and others directly responsible may be subjected to a fine of above RMB3000 and below RMB50000; those responsible,if belonging to state personnel,shall be in the meantime subjected to a punishment from removal from office up to dismissal against relevant administrative rules or disciplines. Accounting practitioners involved therein,in grave cases,shall in the meantime have their qualification licenses revoked by the financial authorities of the governments higher than the county level. | ||
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第四十一条 授意、指使、强令会计机构、会计人员及其他人员编制、对外提供虚假的或者隐瞒重要事实的财务会计报告，或者隐匿、故意销毁依法应当保存的财务会计报告，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，可以处5000元以上5万元以下的罚款；属于国家工作人员的，并依法给予降级、撤职、开除的行政处分或者纪律处分。 |
Article 41 Those by instigation,direction,or coercion causing any accounting organs,accounting people or others to prepare and provide financial reports which are false or withhold material facts,or cause them to conceal or willfully destroy financial reports which shall be kept and maintained in file,if amounting to crimes,shall be subjected to criminal prosecutions as per relevant laws; if not amounting to crimes,may be subjected to a fine of above RMB5000 and RMB50000; if belonging to state personnel,shall in the meantime subjected to demotion,removal from office or dismissal against relevant administrative rules or disciplines. | ||
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第四十二条 违反本条例的规定，要求企业向其提供部分或者全部财务会计报告及其有关数据的，由县级以上人民政府责令改正。 |
Article 42 Request in violation of the provisions herein for part or all of the financial reports or related data shall be ordered by the people's governments higher than the county level to be corrected. | ||
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第四十三条 违反本条例规定，同时违反其他法律、行政法规规定的，由有关部门在各自的职权范围内依法给予处罚。 |
Article 43 Behaviors in violation of both the provisions herein and other laws or administrative regulations shall each be punishable by competent authorities within their own respective scope of authorizations. | ||
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第六章 附则 |
Chapter VI Supplementary Provisions | ||
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第四十四条 国务院财政部门可以根据本条例的规定，制定财务会计报告的具体编报办法。 |
Article 44 Financial authorities of the State Council,subject to the provisions herein,may promulgate more specific provisions for preparing financial reports. | ||
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第四十五条 不对外筹集资金、经营规模较小的企业编制和对外提供财务会计报告的办法，由国务院财政部门根据本条例的原则另行规定。 |
Article 45 For small enterprises which don't raise funds from outside,financial authorities of the State Council shall,subject to principles herein,promulgate separate provisions. | ||
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第四十六条 本条例自2001年1月1日起施行。 |
Article 46 This document shall go into force as of January 1,2001. |
