会计机构

• Article 11 . in handling the transactions specified in article 7 of this law , original documents must be drawn up or obtained , and then promptly filed with the accounting office
  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。
• Accounting offices shall keep their books on the basis of the examined original documents and accounting vouchers in accordance with the bookkeeping rules stipulated by the accounting system
  会计机构根据经过审核的原始凭证和记帐凭证，按照会计制度关于记帐规则的规定记帐。
• In handling the economic transaction and operational matters stipulated in article 10 of this law , original vouchers must be drawn up or obtained , and then promptly filed with the accounting offices
  办理本法第十条所列的经济业务事项，必须填制或者取得原始凭证并及时送交会计机构。
• Accounting agencies or accountants who neither take action to stop or correct illegal income and outlays nor submit a written memorandum to the unit ' s leader are also held accountable
  会计机构、会计人员对违法的收支，不予制止和纠正，又不向单位领导人提出书面意见的，也应当承担责任。
• Accounting agencies or accountants shall take action to stop or correct illegal income and outlays ; where their action is ineffectual , they shall submit a written memorandum asking the unit ' s leader to handle it
  会计机构、会计人员认为是违法的收支，应当制止和纠正；制止和纠正无效的，应当向单位领导人提出书面意见，要求处理。
• Article 17 . the accounting body and accounting personnel should not accept or handle any false or illegal vouchers and should return any inaccurate and incomplete vouchers for correction or completion
  第十七条会计机构、会计人员对不真实、不合法的原始凭证，不予受理；对记载不准确、不完整的原始凭证，予以退回，要求更正、补充。
• The accounting offices and the accounting personnel have the right to refuse to handle it or to correct within their authorities the accounting matters in violation of the provisions of the uniform accounting system of the state
  会计机构、会计人员对违反本法和国家统一的会计制度规定的会计事项，有权拒绝办理或者按照职权予以纠正。
• 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
  任何单位或者个人不得以任何方式授意、指使、强令会计机构、会计人员伪造、变造会计凭证、会计帐簿和其他会计资料，提供虚假财务会计报告。
• Anyone who is to be the person in charge of the accounting office of a unit ( accountant in charge ) in addition to acquiring an accountant ' s practice qualification certificate , shall have professional and technical title of accountant or above or have been engaged in accounting work for more than 3 years
  担任单位会计机构负责人（会计主管人员）的，除取得会计从业资格证书外，还应当具备会计师以上专业技术职务资格或者从事会计工作三年以上经历。