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福建省实施《中华人民共和国会计法》办法
    

(2007年6月1日福建省第十届人民代表大会常务委员会第二十九次会议通过 根据2020年3月20日福建省第十三届人民代表大会常务委员会第十七次会议《关于修改〈福建省文物保护管理条例〉等三项涉及“放管服”改革的地方性法规的决定》修正) 

第一章 总  则

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huijijigou、huijirenyuanyingdangyizhao《zhonghuarenmingongheguohuijifa》heguojiatongyidehuijizhidujinxinghuijihesuan,shixinghuijijiandu。

disitiao xianjiyishangdifangrenminzhengfucaizhengbumenguanlibenxingzhengquyuneidehuijigongzuo,jiaqiangduihuijixingyezuzhidezhidaohejiandu。

huijixingyezuzhiyingdangjiaqiangxingyezilvhezhiyedaodejiaoyu,weihuijirenyuantigongzhengguicaipiaowangzhanappxiazai,weihuhuijirenyuandehefaquanyi。

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第二章 会计核算

diliutiao gedanweiyingdanggenjushijifashengdejingjiyewushixiangjinxinghuijihesuan,tianzhihuijipingzheng,dengjihuijizhangbu,bianzhicaiwuhuijibaogao。

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shiyongdianzijisuanjijinxinghuijihesuandedanweiyingdangduihuijishujujinxingbeifen,guoyoudeheguoyouzichanzhankonggudiweihuozhezhudaodiweideda、zhongxingqiye、zhengfuhuijihesuanzhongxinbixujianlizainanshujubeifenxitong。

dishiertiao gedanweiyingdangjianlizichanqingchazhidu,zaibianzhinianducaiwuhuijibaogaoqian,yingdangduibendanweiquanbuzichanhezhaiwujinxingqingcha。qingchazhongfaxianzhangbujiluyushiwu、kuanxiangbufude,yingdangjishichamingyuanyin,binggenjuguojiatongyidehuijizhidudeguidingjinxingxiangyingdehuijichuli。

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第三章 会计监督

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dishiwutiao gedanweiyingdanganzhaobuxiangrongzhiwuxianghufenlideyuanze,helishezhihuijijixiangguangongzuogangwei,mingquezhizequanxian,xingchengxianghuzhihengjizhi。

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第四章 会计机构和会计人员

diershiyitiao gedanweiyingdanggenjuhuijiyewuxuyao,shezhihuijijigou,peibeihuijijigoufuzeren、huijirenyuan;budandushezhihuijijigoude,yingdangzaiyouguanjigouzhongpeibeihuijizhuguanrenyuan、huijirenyuan;bujubeitiaojianshezhihuijijigouhepeibeihuijizhuguanrenyuan、huijirenyuande,yingdangweituojuyouhuijidailijizhangzigedezhongjiejigoudailijizhang。

diershiertiao guoyoudeheguoyouzichanzhankonggudiweihuozhezhudaodiweideda、zhongxingqiye,bixushezhizonghuijishi;shiyedanweigenjuxuyao,jingpizhunkeyishezhizonghuijishi。zonghuijishiderenzhizige、renmianchengxu、zhizequanxiananzhaoguowuyuanguidingzhixing。

diershisantiao chuhuijishishiwusuowai,qitacongshidailijizhangyewudejigou,yingdangyifajingxianjiyishangdifangrenminzhengfucaizhengbumenshenchapizhunbingqudedailijizhangxukezhengshuhou,fangkecongshidailijizhangyewu。

dailijizhangjigouyingdanganzhaoguojiatongyidehuijizhidujinxinghuijihesuan;weituodailijizhangdedanweiyingdangpeibeizhuanmenrenyuanfuzebendanweirichanghuobideshouzhihebaoguan,jishixiangdailijizhangjigoutigongzhenshi、wanzhengdeyuanshipingzhengjiqitahuijiziliao。

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huijirenyuanyingdanganzhaoguojiatongyidehuijizhidudeguidingcanjiajixujiaoyu,qishoujiaoyuqingkuangzuoweihuijizhuanyejishuzigekaoshihuozhepingshendebibeitiaojian。gedanweiyingdangzhichihuijirenyuancanjiajixujiaoyu,tigongbiyaodexuexitiaojian。

diershiliutiao yifazhongzhidedanwei,zaibanlizhuxiaodengjizhiqian,qidanweifuzerenyingdangzuzhihuijirenyuanhuitongyouguanrenyuanduicaichan、zhaiquan、zhaiwujishijinxingqingli,bianzhiyijiaoqingce,banlijiaojieshouxu。

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huijirenyuanshanzilizhi、siwang、shizonghuozhexialuobumingde,youdanweizhuguanhuijigongzuofuzeren、huijijigoufuzerenhuozhehuijizhuguanrenyuanzuzhiqingliyouguanhuijishixiang,banliyijiaoshouxu;biyaoshi,youshangjizhuguandanweipairenjianduyijiao。

diershibatiao guojiajiguan、shehuituanti、shiyedanweiyijiguoyoudeheguoyouzichanzhankonggudiweihuozhezhudaodiweideqiye,yingdangshixinghuijirenyuanhuibizhidu。yuqiankuanguidingdedanweifuzerenyoufuqiguanxi、zhixixueqinguanxi、sandaiyineipangxixueqinguanxijijinyinqinguanxide,budedanrenbendanweizonghuijishi、huijijigoufuzeren、huijizhuguanrenyuanhechuna;yuzonghuijishi、huijijigoufuzeren、huijizhuguanrenyuanyoushangshuguanxide,yebudedanrenbendanweidechuna。

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第五章 法律责任

disanshitiao weifanbenbanfadisantiaodiyikuan、diqitiao、dishisantiaodiyikuan、dishisitiao、dishibatiaodisankuan、diershisitiaoguiding,youxialiexingweizhiyide,youxianjiyishangdifangrenminzhengfucaizhengbumenzelingxianqigaizheng,keyiduidanweibingchusanqianyuanyishangwuwanyuanyixiadefakuan;duizhijiefuzedezhuguanrenyuanheqitazhijiezerenrenyuan,keyichuerqianyuanyishangerwanyuanyixiadefakuan,qingjieyanzhongde,wunianneibudecongshihuijigongzuo;shuyuguojiagongzuorenyuande,haiyingdangyouyouguandanweiyifajiyuxingzhengchufen;gouchengfanzuide,yifazhuijiuxingshizeren:

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(er)sishehuijizhangbude;

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(liu)weiyifajianlihuijidanganlijuan、guidang、baoguan、diaoyuehexiaohuidengzhidude;

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disanshiyitiao weifanbenbanfadibatiao、dijiutiaoguiding,weianzhaoguidingshenhe、chuliyuanshipingzhenghuozheyiweijingshenhedeyuanshipingzhengjiyouguanziliaobianzhijizhangpingzhengde,youxianjiyishangdifangrenminzhengfucaizhengbumenzelingxianqigaizheng,keyiduidanweibingchusanqianyuanyishangsanwanyuanyixiadefakuan;duizhijiefuzedezhuguanrenyuanheqitazhijiezerenrenyuan,keyichuerqianyuanyishangerwanyuanyixiadefakuan,qingjieyanzhongde,wunianneibudecongshihuijigongzuo;shuyuguojiagongzuorenyuande,haiyingdangyouyouguandanweiyifajiyuxingzhengchufen。

disanshiertiao weifanbenbanfadishitiaodierkuan、dishiyitiaoguiding,shiyongdianzijisuanjijinxinghuijihesuandedanweiyouxialiexingweizhiyide,youxianjiyishangdifangrenminzhengfucaizhengbumenzelingxianqigaizheng,keyiduidanweibingchusanqianyuanyishangsanwanyuanyixiadefakuan,duiqizhijiefuzedezhuguanrenyuanheqitazhijiezerenrenyuan,keyichuerqianyuanyishangerwanyuanyixiadefakuan:

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(er)weiduihuijishujujinxingbeifende;

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(san)weituobujubeihuijidailijizhangzigedezhongjiejigoudailijizhangde。

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(yi)zaijiandujianchazhongxieluguojiamimiheshangyemimide;

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disanshiliutiao falv、faguiduiweifanbenbanfadexingweiyiyouchufaguidingde,congqiguiding。

第六章 附  则

disanshiqitiao benbanfazi2007nian10yue1riqishixing。


责任编辑: 林雯晶
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