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Introduce accounting civil liability to increase penalties for violations of law

Ministry of Finance publicly invites comments on draft amendments to accounting law

Source: China Business News Release time: 2019-10-24

The newspaper reported that the Ministry of Finance recently publicly solicited opinions on the "Draft of Revised Accounting Law of the People's Republic of China (Consultation Draft)" (referred to as "Consultation Draft"). The Ministry of Finance has amended the Accounting Law of the People's Republic of China to implement the requirements of comprehensively administering the country in accordance with the law, effectively improve the quality of accounting information, and promote the accounting industry to better serve economic and social development.

Compared with the current accounting law, the draft of the comments has revised the original 7 chapters 52 to 6 chapters 60, including general rules, accounting, accounting supervision, accounting institutions and accountants, legal responsibilities, supplementary rules, etc., a total of 39 amendments, 11 were added, 2 were deleted, 1 was merged, and 11 remained unchanged.

First, in the general part, to adapt to the new changes in government accounting reform, the scope of financial accounting reports that need to be standardized is clearly defined as corporate financial accounting reports, financial reports and final accounts of government accounting entities, financial non-profit organizations' financial accounting reports, and other accounting entities. Financial accounting reports, and further streamline the accounting administration system in accordance with changes in government agency reforms and military reforms.

Second, in the accounting section, the economic and business matters that need to be accounted for are summarized in accordance with the main financial accounting statement items, highlighting the common requirements of accounting between enterprises and government accounting entities; full consideration of lower-level methods such as accounting and accounting standards Positioning and division of labor, deleted some of the detailed provisions for accounting in the accounting method, such as: specific correction methods of accounting voucher errors, etc .; added the principle requirements for accounting informatization, at the same time, taking into account the conditions of informatization The impact of the accounting process, some terms were modified to take into account the conditions of manual bookkeeping and information conditions.

Third, in the accounting supervision section, in order to ensure that internal control plays an effective role in standardizing accounting behaviors and improving the quality of the unit's accounting information, it added content that puts forward general requirements for units to establish and implement internal control; from optimizing government supervision, social supervision, Starting from the "Trinity" accounting supervision system of the unit's internal accounting supervision, it has improved the scope of the unit's internal accounting supervision and the accounting supervision of the financial department; cracked the accounting supervision problem, clarified the basic relationship between government business supervision and government accounting supervision, and the corresponding treatment methods ; From the perspective of guaranteeing the social supervision power of accounting firms, it has added regulations that units or individuals must not interfere with or hinder the normal conduct of work by accounting firms.

Fourth, in the accounting department and accounting staff, the mandatory regulations on the organization of accounting work of the unit have been modified to activate the vitality of the unit's internal accounting management; it has been clear that the scope of the unit where the chief accountant must be set up and can be set up, and further protects the general accountant's Statutory responsibilities; implement the requirements for the reform of "decentralized services", relax the terms of office of the heads of accounting institutions (accounting officers); strengthen the management of accountants with signing power, and increase the heads of unit finances and heads of accounting institutions (accounting (Supervising personnel) to implement the requirements of the filing system; comply with the new trend of social management, and increase the general requirements for self-regulatory management and self-service of self-regulatory organizations of legally established accounting personnel and accounting institutions.

Fifth, in the legal responsibility part, in accordance with the principle of reciprocity of rights and responsibilities, the content of accounting violations was further clarified, and appropriate classification was made according to the motives and consequences of the violations to improve the feasibility of accounting law enforcement supervision; improve the accounting responsibility system Based on the existing administrative and criminal responsibilities, civil liability for accounting has been introduced; the penalties for violations of law have been increased, and the penalty for "confiscation of illegal gains" has been added to the penalties for administrative responsibilities, that is, "first punishment before failure", And appropriately increased the amount of economic punishment; increased the provisions of the legal responsibility of the bookkeeping agency; protect the legal rights and interests of accountants, and increased the exemption clause for employees.

Sixth, in the supplementary section, explanations of terms such as the country ’s unified accounting system and agency bookkeeping have been added; to meet the needs of opening up, the financial department of the State Council has increased the special accounting management of financial institutions such as securities issuance by overseas institutions in China. Provision of authorization; to meet the needs of cross-border supervision, the authorization of the financial department of the State Council to carry out cross-border accounting and audit supervision and management cooperation mechanisms has been increased. (Chai Xin)

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