Article 50 | | For the purpose of this Law, the meanings of the following terms are: |
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| | The responsible person of a unit refers to the legal representative of a unit or the person in charge stipulated by laws and administrative regulations who performs functions and powers on behalf of the unit. |
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| | The uniform accounting system of the State refers to the system concerning accounting practice, accounting supervision, accounting offices and accounting personnel as well as administration of accounting work which are formulated by the financial department of the State Council in accordance with this Law. |
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| Article 51 | | The specific measures governing the accounting of individual industrial and commercial business operators shall be formulated separately by the financial department of the State Council in accordance with the principles of this Law. |
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| Article 52 | | This Law takes effect as of the date of July 1, 2000. |
