Regulations on the Chief Accountant

(1990年12月31日中华人民共和国国务院令第72号发布　根据2011年1月8日《国务院关于废止和修改部分行政法规的决定》修订)

(Promulgated by Decree No. 72 of the State Council of the People's Republic of China on December 31, 1990, and revised in accordance with the Decision of the State Council on Abolishing and Amending Certain Administrative Regulations on January 8, 2011)

为了确定总会计师的职权和地位，发挥总会计师在加强经济管理、提高经济效益中的作用，制定本条例。

These Regulations are formulated to define the functions and powers and the status of the chief accountant, and to give play to the role of the chief accountant in strengthening economic management and improving economic results.

全民所有制大、中型企业设置总会计师；事业单位和业务主管部门根据需要，经批准可以设置总会计师。

Large and medium-sized enterprises owned by the whole people shall have a chief accountant; institutions and competent departments may, if necessary, have a chief accountant upon approval.

总会计师的设置、职权、任免和奖惩，依照本条例的规定执行。

The establishment, functions and powers, appointment and removal, and rewards and punishments of the chief accountant shall be governed by these Regulations.

总会计师是单位行政领导成员，协助单位主要行政领导人工作，直接对单位主要行政领导人负责。

The chief accountant is a member of the administrative leadership of the unit, assists the principal administrative leader of the unit in his work, and is directly responsible to the principal administrative leader of the unit.

凡设置总会计师的单位，在单位行政领导成员中，不设与总会计师职权重叠的副职。

In any unit that has a chief accountant, no deputy post with overlapping functions and powers with the chief accountant shall be established among the members of the administrative leadership of the unit.

总会计师组织领导本单位的财务管理、成本管理、预算管理、会计核算和会计监督等方面的工作，参与本单位重要经济问题的分析和决策。

The chief accountant shall organize and direct the work of financial management, cost management, budget management, accounting and accounting supervision of the unit, and participate in the analysis and decision-making of important economic issues of the unit.

总会计师具体组织本单位执行国家有关财经法律、法规、方针、政策和制度，保护国家财产。

The chief accountant shall specifically organize the unit to implement the relevant state financial and economic laws, regulations, guidelines, policies and systems, and protect state property.

总会计师的职权受国家法律保护。单位主要行政领导人应当支持并保障总会计师依法行使职权。

The functions and powers of the chief accountant are protected by state laws. The principal administrative leader of the unit shall support and guarantee the chief accountant to exercise his functions and powers according to law.

总会计师负责组织本单位的下列工作：

The chief accountant shall be responsible for organizing the following work of the unit:

(一)编制和执行预算、财务收支计划、信贷计划，拟订资金筹措和使用方案，开辟财源，有效地使用资金；

(1) Preparing and implementing budgets, financial revenue and expenditure plans, and credit plans; formulating plans for fund raising and utilization; developing financial resources; and using funds effectively;

(二)进行成本费用预测、计划、控制、核算、分析和考核，督促本单位有关部门降低消耗、节约费用、提高经济效益；

(2) Conducting cost and expense forecasting, planning, control, accounting, analysis and assessment; urging relevant departments of the unit to reduce consumption, save expenses and improve economic results;

(三)建立、健全经济核算制度，利用财务会计资料进行经济活动分析；

(3) Establishing and perfecting the economic accounting system, and using financial accounting data to conduct economic activity analysis;

(四)承办单位主要行政领导人交办的其他工作。

(4) Undertaking other work assigned by the principal administrative leader of the unit.

总会计师负责对本单位财会机构的设置和会计人员的配备、会计专业职务的设置和聘任提出方案；组织会计人员的业务培训和考核；支持会计人员依法行使职权。

The chief accountant shall be responsible for proposing plans for the establishment of the financial and accounting institution and the staffing of accounting personnel, and for the establishment of accounting professional posts and their appointment; organizing the professional training and assessment of accounting personnel; and supporting accounting personnel to exercise their functions and powers according to law.

总会计师协助单位主要行政领导人对企业的生产经营、行政事业单位的业务发展以及基本建设投资等问题作出决策。

The chief accountant shall assist the principal administrative leader of the unit in making decisions on issues such as the production and operation of enterprises, the business development of administrative institutions, and capital construction investment.

总会计师参与新产品开发、技术改造、科技研究、商品(劳务)价格和工资奖金等方案的制定；参与重大经济合同和经济协议的研究、审查。

The chief accountant shall participate in the formulation of plans for new product development, technological transformation, scientific research, commodity (service) prices, and wages and bonuses; and participate in the study and review of major economic contracts and economic agreements.

总会计师对违反国家财经法律、法规、方针、政策、制度和有可能在经济上造成损失、浪费的行为，有权制止或者纠正。制止或者纠正无效时，提请单位主要行政领导人处理。

The chief accountant shall have the authority to stop or correct any act that violates state financial and economic laws, regulations, guidelines, policies and systems, or that may cause economic losses or waste. If the stop or correction is ineffective, the matter shall be submitted to the principal administrative leader of the unit for handling.

单位主要行政领导人不同意总会计师对前款行为的处理意见的，总会计师应当依照《中华人民共和国会计法》的有关规定执行。

If the principal administrative leader of the unit disagrees with the chief accountant's opinion on the handling of the act mentioned in the preceding paragraph, the chief accountant shall act in accordance with the relevant provisions of the Accounting Law of the People's Republic of China.

总会计师有权组织本单位各职能部门、直属基层组织的经济核算、财务会计和成本管理方面的工作。

The chief accountant shall have the authority to organize the work of economic accounting, financial accounting and cost management of the various functional departments and directly subordinate grassroots organizations of the unit.

总会计师主管审批财务收支工作。除一般的财务收支可以由总会计师授权的财会机构负责人或者其他指定人员审批外，重大的财务收支，须经总会计师审批或者由总会计师报单位主要行政领导人批准。

The chief accountant shall be in charge of examining and approving financial revenue and expenditure. Except for routine financial revenue and expenditure which may be examined and approved by the person in charge of the financial and accounting institution authorized by the chief accountant or other designated personnel, major financial revenue and expenditure must be examined and approved by the chief accountant or submitted by the chief accountant to the principal administrative leader of the unit for approval.

预算、财务收支计划、成本和费用计划、信贷计划、财务专题报告、会计决算报表，须经总会计师签署。

Budgets, financial revenue and expenditure plans, cost and expense plans, credit plans, special financial reports, and final accounting statements shall be signed by the chief accountant.

涉及财务收支的重大业务计划、经济合同、经济协议等，在单位内部须经总会计师会签。

Major business plans, economic contracts, and economic agreements involving financial revenue and expenditure must be countersigned by the chief accountant within the unit.

会计人员的任用、晋升、调动、奖惩，应当事先征求总会计师的意见。财会机构负责人或者会计主管人员的人选，应当由总会计师进行业务考核，依照有关规定审批。

The appointment, promotion, transfer, and reward or punishment of accounting personnel shall be subject to prior consultation with the chief accountant. The candidate for the person in charge of the financial accounting institution or the chief accounting officer shall be subject to professional assessment by the chief accountant and approved in accordance with relevant regulations.

企业的总会计师由本单位主要行政领导人提名，政府主管部门任命或者聘任；免职或者解聘程序与任命或者聘任程序相同。

The chief accountant of an enterprise shall be nominated by the principal administrative leader of the unit and appointed or hired by the competent government department; the procedure for removal or dismissal shall be the same as that for appointment or hiring.

事业单位和业务主管部门的总会计师依照干部管理权限任命或者聘任；免职或者解聘程序与任命或者聘任程序相同。

The chief accountant of a public institution or a competent business department shall be appointed or hired in accordance with the authority for management of cadres; the procedure for removal or dismissal shall be the same as that for appointment or hiring.

总会计师必须具备下列条件：

A chief accountant must meet the following conditions:

(一)坚持社会主义方向，积极为社会主义建设和改革开放服务；

(1) Adhere to the socialist orientation and actively serve socialist construction and reform and opening up;

(二)坚持原则，廉洁奉公；

(2) Adhere to principles, be honest and upright;

(三)取得会计师任职资格后，主管一个单位或者单位内一个重要方面的财务会计工作时间不少于3年；

(3) After obtaining the qualification of accountant, have worked in charge of financial accounting in a unit or an important aspect of a unit for no less than three years;

(四)有较高的理论政策水平，熟悉国家财经法律、法规、方针、政策和制度，掌握现代化管理的有关知识；

(4) Have a relatively high level of theoretical and policy knowledge, be familiar with national financial and economic laws, regulations, guidelines, policies, and systems, and master relevant knowledge of modern management;

(五)具备本行业的基本业务知识，熟悉行业情况，有较强的组织领导能力；

(5) Possess basic professional knowledge of the industry, be familiar with industry conditions, and have strong organizational and leadership skills;

(六)身体健康，能胜任本职工作。

(6) Be in good health and capable of performing the duties of the position.

总会计师在工作中成绩显著，有下列情形之一的，依照国家有关企业职工或者国家行政机关工作人员奖惩的规定给予奖励：

A chief accountant who achieves outstanding results in work and falls under any of the following circumstances shall be rewarded in accordance with the state regulations on rewards and penalties for enterprise employees or state administrative institution staff:

(一)在加强财务会计管理，应用现代化会计方法和技术手段，提高财务管理水平和经济效益方面，取得显著成绩的；

(1) Achieving notable results in strengthening financial accounting management, applying modern accounting methods and technical means, and improving financial management level and economic benefits;

(二)在组织经济核算，挖掘增产节约、增收节支潜力，加速资金周转，提高资金使用效果方面，取得显著成绩的；

(2) Achieving notable results in organizing economic accounting, tapping potential for increasing production and saving, increasing revenue and reducing expenditure, accelerating capital turnover, and improving the effectiveness of capital use;

(三)在维护国家财经纪律，抵制违法行为，保护国家财产，防止或者避免国家财产遭受重大损失方面，有突出贡献的；

(3) Making outstanding contributions in maintaining national financial and economic discipline, resisting illegal acts, protecting state property, and preventing or avoiding major losses of state property;

(四)在廉政建设方面，事迹突出的；

(4) Having outstanding deeds in building a clean government;

(五)有其他突出成就或者模范事迹的。

(5) Having other outstanding achievements or exemplary deeds.

总会计师在工作中有下列情形之一的，应当区别情节轻重，依照国家有关企业职工或者国家行政机关工作人员奖惩的规定给予处分：

A chief accountant who falls under any of the following circumstances in work shall be given disciplinary sanctions in accordance with the state regulations on rewards and penalties for enterprise employees or state administrative institution staff, depending on the severity of the case:

(一)违反法律、法规、方针、政策和财经制度，造成财会工作严重混乱的；

(1) Violating laws, regulations, guidelines, policies, and financial systems, causing serious chaos in financial accounting work;

(二)对偷税漏税，截留应当上交国家的收入，滥发奖金、补贴，挥霍浪费国家资财，损害国家利益的行为，不抵制、不制止、不报告，致使国家利益遭受损失的；

(2) Failing to resist, stop, or report acts of tax evasion, interception of revenue that should be turned over to the state, unauthorized issuance of bonuses and subsidies, waste of state assets, or damage to state interests, resulting in losses to state interests;

(三)在其主管的工作范围内发生严重失误，或者由于玩忽职守，致使国家利益遭受损失的；

(3) Causing serious errors in the scope of work under their charge, or causing losses to state interests due to dereliction of duty;

(四)以权谋私，弄虚作假，徇私舞弊，致使国家利益遭受损失，或者造成恶劣影响的；

(4) Using power for personal gain, engaging in fraud, or practicing favoritism and irregularities, resulting in losses to state interests or causing adverse effects;

(五)有其他渎职行为和严重错误的。

(5) Having other acts of dereliction of duty or serious mistakes.

总会计师有前款所列行为，情节严重，构成犯罪的，由司法机关依法追究刑事责任。

If a chief accountant commits any of the acts listed in the preceding paragraph, and the circumstances are serious enough to constitute a crime, criminal liability shall be pursued by the judicial authorities in accordance with the law.

单位主要行政领导人阻碍总会计师行使职权的，以及对其打击报复或者变相打击报复的，上级主管单位应当根据情节给予行政处分。情节严重，构成犯罪的，由司法机关依法追究刑事责任。

If the principal administrative leader of a unit obstructs the chief accountant from exercising their powers, or retaliates against or covertly retaliates against the chief accountant, the superior competent unit shall impose administrative sanctions according to the circumstances. If the circumstances are serious and constitute a crime, the judicial authorities shall pursue criminal liability according to law.

城乡集体所有制企业事业单位需要设置总会计师的，参照本条例执行。

Urban and rural collectively owned enterprises and institutions that need to set up a chief accountant shall implement these regulations by reference.

各省、自治区、直辖市，国务院各部门可以根据本条例的规定，结合本地区、本部门的实际情况制定实施办法。

All provinces, autonomous regions, municipalities directly under the Central Government, and departments of the State Council may formulate implementation measures based on the provisions of these regulations and in light of the actual conditions of their respective regions and departments.

本条例由财政部负责解释。

These regulations shall be interpreted by the Ministry of Finance.

本条例自发布之日起施行。1963年10月18日国务院批转国家经济委员会、财政部《关于国营工业、交通企业设置总会计师的几项规定(草案)》、1978年9月12日国务院发布的《会计人员职权条例》中有关总会计师的规定同时废止。

These regulations shall come into force on the date of promulgation. The 'Several Provisions (Draft) on the Establishment of Chief Accountants in State-Owned Industrial and Transportation Enterprises' approved by the State Council and transmitted by the State Economic Commission and the Ministry of Finance on October 18, 1963, and the relevant provisions on chief accountants in the 'Regulations on the Powers and Duties of Accounting Personnel' promulgated by the State Council on September 12, 1978, shall be simultaneously abolished.