KYB CHINA(2000年6月21日中华人民共和国国务院令第287号公布 自2001年1月1日起施行)
(Promulgated by Decree No. 287 of the State Council of the People's Republic of China on June 21, 2000, effective as of January 1, 2001)
总则
General Provisions
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《中华人民共和国会计法》，制定本条例。
These Regulations are formulated in accordance with the Accounting Law of the People's Republic of China for the purpose of regulating enterprise financial accounting reports and ensuring their truthfulness and completeness.
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。
Enterprises (including companies, the same below) shall comply with these Regulations when preparing and externally providing financial accounting reports.
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。
For the purposes of these Regulations, financial accounting reports refer to documents externally provided by an enterprise that reflect its financial position on a specific date and its operating results and cash flows for a given accounting period.
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。
An enterprise shall not prepare or externally provide false financial accounting reports or those that conceal important facts.
企业负责人对本企业财务会计报告的真实性、完整性负责。
The person in charge of an enterprise shall be responsible for the truthfulness and completeness of the enterprise's financial accounting reports.
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。
No organization or individual may instruct, direct, or compel an enterprise to prepare or externally provide false financial accounting reports or those that conceal important facts.
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。
Certified public accountants and accounting firms auditing enterprise financial accounting reports shall conduct audits in accordance with relevant laws, administrative regulations, and the professional standards for certified public accountants, and shall be responsible for the audit reports they issue.
财务会计报告的构成
Composition of Financial Accounting Reports
财务会计报告分为年度、半年度、季度和月度财务会计报告。
Financial accounting reports are divided into annual, semi-annual, quarterly, and monthly financial accounting reports.
年度、半年度财务会计报告应当包括：
Annual and semi-annual financial accounting reports shall include:
(一)会计报表；
(1) Accounting statements;
(二)会计报表附注；
(2) Notes to accounting statements;
(三)财务情况说明书。
(3) Financial condition explanation.
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。
Accounting statements shall include the balance sheet, income statement, cash flow statement, and related schedules.
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。
Quarterly and monthly financial accounting reports usually refer only to accounting statements, which shall at least include the balance sheet and income statement. Where the uniform national accounting system requires that notes to accounting statements be prepared for quarterly and monthly financial accounting reports, such provisions shall prevail.
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：
A balance sheet is a statement reflecting the financial position of an enterprise on a specific date. The balance sheet shall list items by category under assets, liabilities, and owners' equity (or shareholders' equity, the same below). The definitions and presentation of assets, liabilities, and owners' equity shall comply with the following provisions:
(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。
(1) Assets refer to resources formed by past transactions or events, owned or controlled by an enterprise, from which future economic benefits are expected to flow to the enterprise. On the balance sheet, assets shall be listed by category according to their liquidity, including current assets, long-term investments, fixed assets, intangible assets, and other assets. Where assets of banks, insurance companies, and non-bank financial institutions have special characteristics, they shall be listed by category according to their nature.
(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。
(2) Liabilities refer to present obligations arising from past transactions or events, the settlement of which is expected to result in an outflow of economic benefits from the enterprise. On the balance sheet, liabilities shall be listed by category according to their liquidity, including current liabilities, long-term liabilities, etc. Where liabilities of banks, insurance companies, and non-bank financial institutions have special characteristics, they shall be listed by category according to their nature.
(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。
(3) Owners' equity refers to the economic interest enjoyed by owners in the assets of an enterprise, the amount of which is the balance of assets minus liabilities. On the balance sheet, owners' equity shall be listed by item, including paid-in capital (or share capital), capital surplus, surplus reserves, and undistributed profits.
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：
An income statement is a statement reflecting the operating results of an enterprise for a given accounting period. The income statement shall list items by category under various revenues, expenses, and components of profit. The definitions and presentation of revenues, expenses, and profit shall comply with the following provisions:
(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。
(1) Revenue refers to the total inflow of economic benefits arising from the ordinary activities of an enterprise, such as the sale of goods, provision of services, and granting of the right to use assets. Revenue does not include amounts collected on behalf of third parties or customers. On the income statement, revenue shall be listed by item according to its significance.
(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。
(2) Expenses refer to the outflow of economic benefits arising from the ordinary activities of an enterprise, such as the sale of goods and provision of services. On the income statement, expenses shall be listed by item according to their nature.
(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。
(3) Profit refers to the operating results of an enterprise for a given accounting period. On the income statement, profit shall be listed by category according to its components, including operating profit, total profit, and net profit.
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：
A cash flow statement is a statement that reflects the inflows and outflows of cash and cash equivalents (hereinafter referred to as cash) of an enterprise during a certain accounting period. The cash flow statement shall be presented by classifying cash flows into operating activities, investing activities, and financing activities, and shall be itemized accordingly. The definitions and presentation of operating activities, investing activities, and financing activities shall comply with the following provisions:
(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。
(1) Operating activities refer to all transactions and events other than investing activities and financing activities of an enterprise. In the cash flow statement, cash flows from operating activities shall be presented by item according to the nature of cash inflows and outflows from its operating activities; for banks, insurance companies, and non-bank financial institutions, operating activities shall be presented by item according to the characteristics of their operating activities.
(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。
(2) Investing activities refer to the acquisition and disposal of long-term assets and investments not included in cash equivalents. In the cash flow statement, cash flows from investing activities shall be presented by item according to the nature of cash inflows and outflows from its investing activities.
(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。
(3) Financing activities refer to activities that result in changes in the size and composition of an enterprise's capital and debt. In the cash flow statement, cash flows from financing activities shall be presented by item according to the nature of cash inflows and outflows from its financing activities.
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。
Related supplementary statements are supplementary reports that reflect the financial position, operating results, and cash flows of an enterprise, mainly including the profit distribution statement and other supplementary statements prescribed by the unified national accounting system.
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。
The profit distribution statement is a statement that reflects the distribution of realized net profit and undistributed profit from prior years, or the coverage of losses, during a certain accounting period. The profit distribution statement shall be presented by item according to each item of profit distribution.
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。
Annual and semi-annual accounting statements shall at least reflect comparative data for two years or two related periods.
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：
Notes to accounting statements are explanations provided to facilitate the understanding of the content of accounting statements by users, regarding the basis, foundation, principles, methods of preparation, and major items of the accounting statements. The notes to accounting statements shall at least include the following content:
(一)不符合基本会计假设的说明；
(1) Explanations of deviations from basic accounting assumptions;
(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；
(2) Important accounting policies and accounting estimates, and their changes, reasons for changes, and their impact on financial position and operating results;
(三)或有事项和资产负债表日后事项的说明；
(3) Explanations of contingencies and events after the balance sheet date;
(四)关联方关系及其交易的说明；
(4) Explanations of related party relationships and transactions;
(五)重要资产转让及其出售情况；
(5) Information on the transfer and sale of important assets;
(六)企业合并、分立；
(6) Business mergers and divisions;
(七)重大投资、融资活动；
(7) Major investment and financing activities;
(八)会计报表中重要项目的明细资料；
(8) Detailed information on important items in the accounting statements;
(九)有助于理解和分析会计报表需要说明的其他事项。
(9) Other matters that need to be explained to facilitate understanding and analysis of the accounting statements.
财务情况说明书至少应当对下列情况作出说明：
The financial condition explanation shall at least explain the following situations:
(一)企业生产经营的基本情况；
(1) Basic conditions of the enterprise's production and operation;
(二)利润实现和分配情况；
(2) Profit realization and distribution;
(三)资金增减和周转情况；
(3) Increase, decrease, and turnover of funds;
(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。
(4) Other matters that have a significant impact on the financial position, operating results, and cash flows of the enterprise.
财务会计报告的编制
Preparation of Financial Accounting Reports
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。
An enterprise shall prepare annual financial accounting reports at the end of the fiscal year. If the unified national accounting system requires an enterprise to prepare semi-annual, quarterly, and monthly financial accounting reports, such provisions shall be followed.
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。
When preparing financial accounting reports, an enterprise shall base them on actual transactions and events, as well as complete and accurate account records and other data, and shall comply with the preparation basis, preparation foundation, preparation principles, and methods prescribed by the unified national accounting system.
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。
Enterprises shall not violate these Regulations and the state's unified accounting system provisions by arbitrarily changing the preparation basis, preparation basis, preparation principles, and methods of financial accounting reports.
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。
No organization or individual may instigate, instruct, or compel an enterprise to violate these Regulations and the state's unified accounting system provisions by changing the preparation basis, preparation basis, preparation principles, and methods of financial accounting reports.
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。
Enterprises shall, in accordance with these Regulations and the state's unified accounting system provisions, reasonably recognize and measure each accounting element in the accounting statements, and shall not arbitrarily change the recognition and measurement standards of accounting elements.
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。
Enterprises shall close accounts in accordance with the closing dates stipulated by relevant laws, administrative regulations, and these Regulations, and shall not close accounts early or late. The annual closing date is December 31 of each calendar year; the semi-annual, quarterly, and monthly closing dates are respectively the last day of each half-year, quarter, and month of the calendar year.
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：
Before preparing annual financial accounting reports, enterprises shall comprehensively inspect assets and verify debts in accordance with the following provisions:
(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；
(1) Settlement items, including receivables, payables, taxes payable, etc., whether they exist, and whether the amounts are consistent with the corresponding debts and claims of the debtor and creditor units;
(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；
(2) Whether the actual quantities of various inventories such as raw materials, work in progress, semi-finished products, and finished goods are consistent with the book quantities, and whether there are scrapping losses and overstocked materials;
(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；
(3) Whether various investments exist, and whether investment income is recognized and measured in accordance with the state's unified accounting system provisions;
(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；
(4) Whether the actual quantities of various fixed assets such as buildings, machinery, equipment, and transportation vehicles are consistent with the book quantities;
(五)在建工程的实际发生额与账面记录是否一致；
(5) Whether the actual amount incurred for construction in progress is consistent with the book records;
(六)需要清查、核实的其他内容。
(6) Other contents that need to be inspected and verified.
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。
Through the inspection and verification specified in the preceding paragraph, enterprises shall ascertain whether the actual quantities of property and materials are consistent with the book quantities, the status and reasons for overdue settlement items, the actual reserve status of materials and supplies, whether various investments achieve expected goals, and the usage status and degree of integrity of fixed assets. After inspection and verification, enterprises shall report the results and handling methods to the board of directors or corresponding bodies, and conduct corresponding accounting treatments in accordance with the state's unified accounting system provisions.
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。
Enterprises shall, during the year, conduct focused spot checks, rotational inspections, or periodic inspections of various property and materials and settlement items based on specific circumstances.
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：
Before preparing financial accounting reports, enterprises shall, in addition to comprehensively inspecting assets and verifying debts, also complete the following work:
(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；
(1) Verify whether the contents and amounts of each accounting book record are consistent with the accounting vouchers, and whether the recording direction is consistent;
(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；
(2) Close accounts in accordance with the closing dates stipulated in these Regulations, calculate the balances and occurrences of relevant accounting books, and verify the balances among various accounting books;
(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；
(3) Check whether the relevant accounting treatments are conducted in accordance with the state's unified accounting system provisions;
(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；
(4) For transactions and events for which the state's unified accounting system does not provide unified accounting methods, check whether recognition and measurement are conducted in accordance with general accounting principles and whether the related accounting treatments are reasonable;
(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。
(5) Check whether there are items that need to be adjusted in prior or current periods due to accounting errors, changes in accounting policies, etc.
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。
If problems are found during the work specified in the preceding paragraph, they shall be handled in accordance with the state's unified accounting system provisions.
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。
When preparing annual and semi-annual financial accounting reports, if there are changes in assets and liabilities after verification, enterprises shall recognize and measure them in accordance with the recognition and measurement standards for assets and liabilities, and conduct corresponding accounting treatments in accordance with the state's unified accounting system provisions.
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。
Enterprises shall prepare accounting statements in accordance with the formats and contents prescribed by the state's unified accounting system, based on complete and verified accounting book records and other relevant information, ensuring complete content, accurate figures, and correct calculations, without omission or arbitrary selection.
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。
Figures that have corresponding relationships between accounting statements and between items within accounting statements shall be consistent; relevant figures in the current period and the previous period in accounting statements shall be coherent.
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。
Notes to accounting statements and financial condition explanations shall, in accordance with these Regulations and the state's unified accounting system provisions, provide truthful, complete, and clear explanations of matters that need to be explained in the accounting statements.
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。
In the event of merger or division of an enterprise, corresponding financial accounting reports shall be prepared in accordance with the state's unified accounting system provisions.
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。
When an enterprise terminates its business, it shall, at the time of termination, comprehensively inspect assets, verify debts, close accounts, and prepare financial accounting reports in accordance with the requirements for preparing annual financial accounting reports; during the liquidation period, it shall prepare financial accounting reports for the liquidation period in accordance with the provisions of the unified national accounting system.
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。
For an enterprise group that is required to prepare consolidated financial statements in accordance with the provisions of the unified national accounting system, the parent company shall, in addition to preparing its own individual financial statements, also prepare consolidated financial statements of the enterprise group.
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。
Consolidated financial statements of an enterprise group refer to financial statements that reflect the overall financial position, operating results, and cash flows of the enterprise group.
财务会计报告的对外提供
External Provision of Financial Accounting Reports
对外提供的财务会计报告反映的会计信息应当真实、完整。
The accounting information reflected in financial accounting reports provided externally shall be truthful and complete.
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。
An enterprise shall provide financial accounting reports externally in a timely manner in accordance with the provisions of laws, administrative regulations, and the unified national accounting system regarding the deadline for providing financial accounting reports.
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。
Financial accounting reports provided externally by an enterprise shall be sequentially paginated, with a cover, bound into volumes, and affixed with the official seal. The cover shall indicate: the enterprise name, enterprise unified social credit code, organizational form, address, the year or month to which the reports belong, and the date of submission, and shall be signed and sealed by the person in charge of the enterprise, the person in charge of accounting work, and the person in charge of the accounting institution (chief accountant); if the enterprise has a chief accountant, it shall also be signed and sealed by the chief accountant.
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。
An enterprise shall provide financial accounting reports to investors in accordance with the provisions of the enterprise's articles of association.
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。
Key state-owned large and medium-sized enterprises, key state-owned financial institutions, and state-owned enterprises to which the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government have dispatched supervisory boards shall regularly provide financial accounting reports to the supervisory boards in accordance with the law.
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。
If a relevant department or institution, in accordance with laws, administrative regulations, or State Council provisions, requires an enterprise to provide part or all of its financial accounting reports and related data, it shall present the basis to the enterprise and shall not require the enterprise to change the accounting caliber of the relevant data in the financial accounting reports.
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。
No organization or individual may require an enterprise to provide part or all of its financial accounting reports and related data unless in accordance with laws, administrative regulations, or State Council provisions.
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。
If a violation of these Regulations requires an enterprise to provide part or all of its financial accounting reports and related data, the enterprise has the right to refuse.
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：
State-owned enterprises, enterprises controlled by the state or where the state holds a dominant position, shall disclose financial accounting reports to the enterprise's workers' congress at least once a year, and shall focus on explaining the following matters:
(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；
(1) Information closely related to the interests of employees, including: the composition of administrative expenses, the distribution, use, and balance of management personnel wages and benefits and employee wages and benefits, the extraction and use of public welfare funds, profit distribution, and other information related to employee interests;
(二)内部审计发现的问题及纠正情况；
(2) Problems discovered during internal audits and their correction;
(三)注册会计师审计的情况；
(3) The status of audits by certified public accountants;
(四)国家审计机关发现的问题及纠正情况；
(4) Problems discovered by state audit authorities and their correction;
(五)重大的投资、融资和资产处置决策及其原因的说明；
(5) Significant investment, financing, and asset disposal decisions and explanations of their reasons;
(六)需要说明的其他重要事项。
(6) Other important matters that need to be explained.
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。
The financial accounting reports provided by an enterprise to relevant parties in accordance with these Regulations shall have consistent preparation basis, preparation basis, preparation principles, and methods; the enterprise shall not provide financial accounting reports with different preparation basis, preparation basis, preparation principles, and methods.
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。
If financial accounting reports are required to be audited by a certified public accountant, the enterprise shall provide the audit report issued by the certified public accountant and his/her accounting firm together with the financial accounting reports to the outside.
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。
Organizations or individuals that receive an enterprise's financial accounting reports shall keep the contents confidential before the enterprise's financial accounting reports are officially disclosed to the outside.
法律责任
Legal Liability
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：
In violation of these Regulations, if any of the following acts occur, the financial department of the people's government at or above the county level shall order correction within a time limit, and may impose a fine of not less than 3,000 yuan but not more than 50,000 yuan on the enterprise; and may impose a fine of not less than 2,000 yuan but not more than 20,000 yuan on the directly responsible person in charge and other directly responsible persons; if the person is a state functionary, administrative sanctions or disciplinary sanctions shall also be imposed according to law:
(一)随意改变会计要素的确认和计量标准的；
(1) Arbitrarily changing the recognition and measurement standards of accounting elements;
(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；
(2) arbitrarily changing the basis, basis, principles, and methods for preparing financial accounting reports;
(三)提前或者延迟结账日结账的；
(3) advancing or delaying the closing date for settlement;
(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；
(4) before preparing the annual financial accounting report, failing to conduct a comprehensive inspection of assets and verification of debts as required by these Regulations;
(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。
(5) refusing the supervision and inspection conducted by the financial department and other relevant departments in accordance with the law on financial accounting reports, or failing to truthfully provide relevant information.
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。
If an accounting personnel commits any of the acts listed in the preceding paragraph and the circumstances are serious, the financial department of the people's government at or above the county level shall revoke their accounting professional qualification certificate.
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。
If an enterprise prepares or provides false financial accounting reports or conceals important facts, and the act constitutes a crime, criminal liability shall be pursued in accordance with the law.
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。
If the act in the preceding paragraph does not constitute a crime, the financial department of the people's government at or above the county level shall issue a notice of criticism, and may impose a fine of not less than 5,000 yuan but not more than 100,000 yuan on the enterprise; and may impose a fine of not less than 3,000 yuan but not more than 50,000 yuan on the directly responsible person in charge and other directly responsible persons; if the person is a state functionary, an administrative sanction or disciplinary action of demotion or even dismissal shall be imposed in accordance with the law; and if the person is an accounting personnel and the circumstances are serious, the financial department of the people's government at or above the county level shall revoke their accounting professional qualification certificate.
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。
If a person instigates, instructs, or compels accounting institutions, accounting personnel, or other personnel to prepare or provide false financial accounting reports or conceal important facts, or conceals or intentionally destroys financial accounting reports that should be preserved according to law, and the act constitutes a crime, criminal liability shall be pursued in accordance with the law; if the act does not constitute a crime, a fine of not less than 5,000 yuan but not more than 50,000 yuan may be imposed; if the person is a state functionary, an administrative sanction or disciplinary action of demotion, dismissal, or expulsion shall be imposed in accordance with the law.
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。
If, in violation of these Regulations, an enterprise is required to provide part or all of its financial accounting reports and related data, the people's government at or above the county level shall order correction.
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。
If a violation of these Regulations also violates other laws or administrative regulations, the relevant departments shall impose penalties within their respective powers in accordance with the law.
附则
Supplementary Provisions
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。
The financial department of the State Council may, in accordance with these Regulations, formulate specific methods for the preparation and reporting of financial accounting reports.
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。
The methods for enterprises that do not raise funds externally and have a small scale of operation to prepare and provide financial accounting reports shall be separately formulated by the financial department of the State Council in accordance with the principles of these Regulations.
本条例自2001年1月1日起施行。
These Regulations shall come into force as of January 1, 2001.