As a part of service and trade market , accounting profession will face with severe competitions in qualified accountants , auditing technology and experiences . at the same time , the increasing integration of china and world economy after entry into the wto will make a room for the development of domestic accounting profession 同时,国际会计机构的进入和会计业务的开放,也将大大增加中外会计机构的接洽、合作的机会,有利于加快我国会计市场的改革进程,以及中国注册会计师行业执业水平的提高。
Accounting offices and accounting personnel must examine the original vouchers in accordance with the uniform accounting system of the state , have power to refuse inauthentic or illegal original vouchers and make reports to the person in charge of the units ; return the inaccurate or incomplete original vouchers and require to make corrections or supplements in accordance with the provisions of the uniform accounting system of the state 会计机构、会计人员必须按照国家统一的会计制度的规定对原始凭证进行审核，对不真实、不合法的原始凭证有权不予接受，并向单位负责人报告；对记载不准确、不完整的原始凭证予以退回，并要求按照国家统一的会计制度的规定更正、补充。
Article 45 whoever incites , instigates or forcibly orders accounting offices , accounting personnel and other persons to forge or alter accounting vouchers or account books , to prepare false financial and accounting reports , or to conceal or intentionally destroy accounting vouchers , account books as well as financial and accounting reports that should be kept according to law , and therefore constitutes a crime , shall be investigated for criminal liability in accordance with law ; a fine of not less than 5 , 000 yuan but not more than 50 , 000 yuan may be imposed if no crime is constituted , and the persons who are state functionaries shall also be imposed upon administrative sanctions of demoting to a lower rank , removing from post or expelling from the units according to law by the unit to which they belong or the unit concerned 第四十五条授意、指使、强令会计机构、会计人员及其他人员伪造、变造会计凭证、会计帐簿，编制虚假财务会计报告或者隐匿、故意销毁依法应当保存的会计凭证、会计帐簿、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，可以处五千元以上五万元以下的罚款；属于国家工作人员的，还应当由其所在单位或者有关单位依法给予降级、撤职、开除的行政处分。
At the same time , the increasing integration of china and world economy after entry into the wto will make room for the development of domestic accounting profession . in addition , international accounting firms " entry into china and the open of accounting profession will also enhance the cooperation and contact between foreign and domestic accounting firms 同时，加入wto后，中国经济将会加快与世界经济的融合，为国内会计行业提供更加广阔的发展空间，国际会计机构的进入和会计业务的开放，也将大大增加中外会计机构的接洽、合作的机会。
Article 21 financial and accounting reports shall be signed and sealed by the person in charge of the unit , the person in charge of accounting work , and the person in charge of the accounting office ( accountant in charge ) . for a unit having an accountant - general , the accountant - general shall also sign and seal the financial and accounting reports 第二十一条财务会计报告应当由单位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；设置总会计师的单位，还须由总会计师签名并盖章。
