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 People‘s Congress on January 21, 1985, as Amended at the Fifth Session of the Standing Committee of the Eighth National People‘s Congress on December 29, 1993)
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 accounting 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。
Article 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 personnel 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。
Article 4.
The leader of a unit shall supervise the accountant 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.
任何人不得对会计人员打击报复。
Article 4.
The leader of a unit shall supervise the accountant 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 national 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 people‘s 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 Council 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 of the People‘s 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 the record.
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:
（二）财政的收发、增减和使用；
(2) The receipt and disposal, increase and decrease and use of a piece of property;
（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 calendar.
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.
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 regarding 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.
第十一条 办理本法第七条规定的事项，必须填制或者取得原始凭证，并及时送交会计机构。
Article 11.
In handling the matters listed in Article 7 of this Law, original vouchers must be filed or presented, and should be handed over to the accounting body in good time.
The accounting body must examine the original vouchers and draw up accounting vouchers on the basis of the examined original vouchers.
会计机构必须对原始凭证进行审核，并根据经过审核的原始凭证编制记帐凭证 。
Article 11.
In handling the matters listed in Article 7 of this Law, original vouchers must be filed or presented, and should be handed over to the accounting body in good time.
The accounting body must examine the original vouchers and draw up accounting vouchers on the basis of the examined original vouchers.
第十二条 各单位按照国家统一的会计制度的规定设置会计科目和会计帐簿 。
Article 12.
Units may set up their own accounting departments and accounts books in accordance with the provisions of the accounting system.
会计机构根据经过审核的原始凭证和记帐凭证，按照国家统一的会计制度关于 记帐规则的规定记帐。
The accounting body, according to the examined original vouchers and accounting vouchers, shall calculate accounts in line with the provisions of the accounting system.
第十三条 各单位应当建立财产清查制度，保证帐簿记录与实物、款项相符 。
Article 13.
Units should set up a property-checking system to ensure that the accounting records conform with the quantities of existing materials and funds.