Article 42 | | Where the provisions of this Law are violated by committing one of the following acts, the financial department of the people's government at or above the county level shall order to make amends within a specified time limit, may simultaneously impose a fine of not less than 3,000 yuan but not more than 50,000 yuan upon the unit, and may impose a fine of not less than 2,000 yuan but not more than 20,000 yuan upon the persons in charge that bear direct responsibilities and other persons directly responsible. The persons who are State functionaries shall also be imposed upon administrative sanctions according to law by the unit to which they belong or the unit concerned: |
| | (1) | | No account books are set up according to law; |
| | (2) | | Account books are set up secretly; |
| | (3) | | Original vouchers are drawn up or obtained not conforming to the provisions or original vouchers drawn up or obtained are not in conformity with the provisions; |
| | (4) | | Account books are recorded on the basis of accounting vouchers which are not examined and verified or account books are recorded not conforming to the provisions; |
| | (5) | | The measures for accounting arrangement are arbitrarily changed; |
| | (6) | | The basis for preparing financial and accounting reports provided to different users of accounting documents is inconsistent; |
| | (7) | | Failure to use in accordance with the provisions the account recording language or the base currency for bookkeeping; |
| | (8) | | Failure to keep in accordance with the provisions the accounting documents, and thus resulting in destruction and loss of such accounting documents; |
| | (9) | | Failure to establish and implement in accordance with the provisions the internal accounting supervision system of the unit, or refusing supervision conducted according to law or untruthfully providing the relevant accounting documents as well as relevant information; |
| | (10) | | The appointment of accounting personnel is not in conformity with the provisions of this Law. |
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| | | Where one of the acts as stipulated in the preceding paragraph is committed and therefor a crime is constituted, criminal liabilities shall be investigated according to law. |
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| | Where accounting personnel commit one of the acts as stipulated in Paragraph 1 and the circumstances are serious, the financial department of the people's government at or above the county level shall revoke their accountant's practice qualification certificates. |
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| | Where punishments against the acts as stipulated in Paragraph 1 are otherwise provided in the relevant laws, the matter shall be handled in accordance with such provisions. |
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| Article 43 | | Where accounting vouchers or account books are counterfeited or altered, or false financial and accounting reports are prepared, and therefore a crime is constituted, criminal liabilities shall be investigated in accordance with law. |
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| | Where the acts as stipulated in the preceding paragraph are committed but no crimes are constituted, the financial department of the people's government at or above the county level shall circulate a notice, may simultaneously impose a fine of not less than 5,000 yuan but not more than 100,000 yuan upon the unit, and may impose a fine of not less than 3,000 yuan but not more than 50,000 yuan upon the persons in charge that bear direct responsibilities and other persons directly responsible. The persons who are State functionaries shall also be imposed upon administrative sanctions according to law from removing from post up to expelling from the units by the unit to which they belong or the unit concerned; for the accounting personnel among them, the financial department of the people's government at or above the county level shall additionally revoke their accountant's practice qualification certificates. |
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| Article 44 | | Where accounting vouchers, account books or financial and accounting reports that should be kept according to law are concealed or intentionally destroyed, and therefore a crime is constituted, criminal liabilities shall be investigated in accordance with law. |
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| | Where the acts as stipulated in the preceding paragraph are committed but no crimes are constituted, the financial department of the people's government at or above the county level shall circulate a notice, may simultaneously impose a fine of not less than 5,000 yuan but not more than 100,000 yuan upon the unit, and may impose a fine of not less than 3,000 yuan but not more than 50,000 yuan upon the persons in charge that bear direct responsibilities and other persons directly responsible. The persons who are State functionaries shall also be imposed upon administrative sanctions according to law from removing from post up to expelling from the units by the unit to which they belong or the unit concerned; for the accounting personnel among them, the financial department of the people's government at or above the county level shall additionally revoke their accountant's practice qualification certificates. |
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| Article 45 | | Anyone who incites, instigates or arbitrarily orders accounting offices, accounting personnel and other persons to counterfeit 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 liabilities 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. |
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| Article 46 | | Where the responsible person of a unit persecutes or retaliates against the accounting personnel, who perform their duties according to law and oppose acts violating the provisions of this Law, by means of demoting to a lower rank, removing from post, transferring working post, dismissing from employment or expelling from the units, etc, and therefore constitute crimes, criminal responsibilities shall be investigated in accordance with law; if no crime is constituted; administrative sanctions shall be imposed according to law by the units to which they belong or the unit concerned. For the accounting personnel who are persecuted or retaliated against, their reputation, original positions and ranks shall be resumed. |
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| Article 47 | | Functionaries in financial departments and relevant administrative departments who abuse their powers, neglect their duties, commit illegalities for personal interests or by fraudulent means, or disclose State secrets or commercial secrets, and therefore constitute crimes, shall be investigated for criminal liabilities in accordance with law; administrative sanctions shall be imposed if no crime is constituted. |
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| Article 48 | | Anyone who, in violation of the provisions in Article 38 of this Law, transfers the name of the reporting person and reporting materials to the unit reported and the person reported shall be imposed upon administrative sanctions according to law by the unit to which he belongs or the unit concerned. |
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| Article 49 | | Where the provisions of both this Law and other laws are violated simultaneously, sanctions shall be imposed according to law by the relevant departments within their respective functions and powers. |
