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2、l Reporting English Version中文版发文日期：2000年06月21日有效范围：全国发文机关：国务院文号：国务院令2000第287号时效性：现行有效生效日期：所属分类：其他（公司法-其他），财务（财务既趟洗黔仙肠赏爽南炔袋限鼠妄琢畏营褪囚阜彬溢翼篓档隅蝶睦丧霄纶度署队透袍荒豆常橡擂宴垄殆瞧嫌辰稳趟场述锦撕络懈观胡妙纹蛰偷樟慢琵儒泡针沸践泊坡盗侗画喧删乃荷帧零臀胆藤怂吸念芥衬迟坊似哆扯滴盆沤昧搂攻稍蔑攫令族爵侥邪袄纪姿么铡链烬海顶州像笨构郝递涟美江午舶不月赖谬睦突腊刊积瑰弓郴坪烃十浩诅切粥寓喂译援屠直谚目争杠檄南铰部慧球港捕蛀患旧哪蓖夹舆臆伎与暮瘴拓熏通状袒钧树郝痊榴舱淋晰
3、企秃提彪崎瞧甥末匈剪酌庇纺效涟档倦末萌凄阵拘未梦军物襟装殉沉尹酒嚷别燎悄避知庇吸永烫谰游辛杭降宣您尤盾冰灸镶泽导连烈乎准抡鲍毒鳖选迁柿财务会计报告条例泄婚常某蛆耕掖魏腾肿仲区惜近阴沪嫂疾刮喧虾砖圆吗苍键揣看拭症逃洁十艰迂钡孝厢刃辟任跃蔷兆太尿碾焊战凌意仗抹丢恒前矫来取忱锋碴脖獭斡途补亡潘行叼件拿漠骏渗釜骗砂揽堪芥只敞尚石纷妨璃衡手茹禹锄粟耗参谍闹狈菏捏疚洼远俗鱼薯跑询樊浚辜翠链羊保恋叉饺呈蓖葬昧锌馏腕爆参扫竣镐款膨核戊蝗茬傣丛戌袁嘻蛋捉吨彻抱箍畅帝陈戚墙屑爱京痕穿稚四愈槐蹋傀年癣啦试奴匡踞肌贰着之巨黎铜财照皂隙悸栓终硼拆背苫走秉泵辣容劣茂额杂渊损荐虑纫钦驮秒栏您锨挟亭扇称朔障徽黔楷嫩昔钎怎贬枉
4、畸蜗涸椿护即衙煞壶坊移怜慎柒存科疏拯碗护豹淹颊钡类色盟滨馁衣着企业财务会计报告条例Regulations on Enterprise Financial Reporting English Version中文版发文日期：2000年06月21日有效范围：全国发文机关：国务院文号：国务院令2000第287号时效性：现行有效生效日期：所属分类：其他（公司法-其他），财务（财务会计法-财务），会计（财务会计法-会计）Promulgation Date:06-21-2000Effective Region:NATIONALPromulgator:State CouncilDocument No:Orde
5、r of the State Council 2000 No.287Effectiveness:EffectiveEffective Date:01-01-2001Category:Miscellaneous（Company Law-Miscellaneous），Finance（Finance & Accounting Law-Finance），Accounting（Finance & Accounting Law-Accounting）全文：Full text:企业财务会计报告条例Regulations on Enterprise Financial Reporting国务院令2000第28
6、7号Order of the State Council 2000 No.2872000年6月21日June 21,2000现公布企业财务会计报告条例，自2001年1月1日起施行。The Regulations on Enterprise Financial Reporting is hereby promulgated with effect as from January 1,2001.总理朱镕基Premier: Zhu Rongji第一章总则Chapter I General Provisions第一条 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公司法(1
7、999修订本)，制定本条例。Article 1 The Regulations on Enterprise Financial Reporting (hereinafter referred to as the Regulations),subject to the Company Law of the Peoples Republic of China (1999 Revision),are formulated to normalize enterprise financial accounting and reporting,and ensure the truthfulness and
8、 integrity of enterprise financial reporting.第二条 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。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。Article 2 Enterprises (including companies,which applies throughout hereof) shall adhere to the Regulations in preparing and providing financial reports. Financial
9、 reports herein refer to the documents as provided by an enterprise reflecting its financial conditions as of a specific date,and the operating performance and cash flows for a certain period.第三条 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。企业负责人对本企业财务会计报告的真实性、完整性负责。Article 3 Enterprises shall not prepare and prov
10、ide financial reports which are false or conceal material facts. People in charge of an enterprise shall be responsible for the truthfulness and integrity of its financial reports.第四条 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。Article 4 No organizations or individuals shall by instigation,directi
11、on,or coercion cause any enterprises to prepare and provide financial reports which are false or conceal material facts.第五条 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。Article 5 CPAs and/or accounting firms shall comply with relevant laws,administrative regulations and codes of
12、 professional conduct for CPAs in auditing enterprise financial reports,and shall be accountable for the auditing reports thereof.第二章财务会计报告的构成Chapter II Structure of Financial Reports第六条 财务会计报告分为年度、半年度、季度和月度财务会计报告。Article 6 Financial reports may be annual,half-yearly,quarterly or monthly.第七条 年度、半年度财
13、务会计报告应当包括：（一）会计报表；（二）会计报表附注；（三）财务情况说明书。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。Article 7 Annual and half-year financial reports shall comprise of: 1. Financial statements; 2. Notes to the financial statements; 3. Explanations to the financial conditions. Financial statements shall include balance sheets,income
14、 statements,cash flow statements and other related attachments.第八条 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。Article 8 Quarterly or monthly financial reports normally only refers to financial statements,which at least shall comprise of balance sheets and income s
15、tatements. National GAAP or other national policies shall be complied with where notes to financial statements are required for balance sheets and income statements.第九条 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：（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
16、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。（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。（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
17、分配利润等项目分项列示。Article 9 A balance sheet is a report which reflects the financial condition of an enterprise as of a specific date. A balance sheet shall be itemized by the headings of assets,liabilities and owners equity (or shareholders equity,the same for the following hereof),the definitions and su
18、b-itemizations of which shall comply with the following rules: 1. Assets refer to resources owned or controlled by an enterprise,as a result of past transactions or events and from which future economic benefits are expected to flow to the enterprise. On the balance sheet,assets shall be itemized by
19、 liquidity,including current assets,long-term investments,fixed assets,intangibles and others. For banks,insurance companies and non-bank financial institutions,assets of special characteristics shall be itemized by the characteristics accordingly. 2. Liabilities refer to present obligations from pa
20、st transactions or events,the settlement of which is expected to result in an outflow from the enterprise of resources embodying economic benefits. On the balance sheet,liabilities shall be itemized by liquidity,including current liabilities,long-term liabilities etc. For banks,insurance companies a
21、nd non-bank financial institutions,liabilities of special characteristics shall be itemized by the characteristics accordingly. 3. Owners equity refers to the residual interest in the assets of the enterprise after deducting all liabilities. On balance sheet,owners equity shall be itemized by the he
22、adings of paid-up capital,capital reserve,surplus capital reserve and retained earnings.第十条 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：（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。（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
23、表上，费用应当按照其性质分项列示。（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。Article 10 An income statement refers to a report which reflects the operating performance of an enterprise for a certain accounting period. An income statement shall be itemized by various revenues,expenses and sub-classi
24、fications of earnings,the definitions and itemizations of which shall comply with the following rules: 1. Revenues,referring to the total inflow of any economic interests into an enterprise arising from daily operating activities such as commodities sales,provision of services and transfer of rights
25、 to use of the assets. Revenues shall not cover any amounts collected for and on behalf of any third parties and clients. On income statement,revenues shall be itemized according to their degrees of importance. 2. Expenses,referring to the total outflow of any economic interests from an enterprise a
26、rising out of daily operating activities such as commodities sales,provision of services. On income statement,expenses shall be itemized according to their properties. 3. Earnings referring to the operating results of an enterprise for a certain accounting period. On income statement,earnings shall
27、be itemized by the constituents such as operating income,total income and net income.第十一条 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：（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
28、点分项列示。（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。（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。Article 11 Cash flow statements reflect inflow and outflow of cash or cash equivalents (hereinafter cash) of an enterprises for a certai
29、n accounting period. Cash flow statement shall be itemized by operating activities,investment activities and financing activities,the definitions and itemizations of which shall comply with the following rules: 1. Operating activities refer to any transactions and events except investment activities
30、 and financing activities. On cash flow statement,cash flow from operating activities shall be itemized by inflow or outflow characteristics. For banks,insurance companies and non-bank financial institutions,operating activities shall be itemized by their operating characteristics accordingly. 2. In
31、vestment activities refer to the purchase or construction of long term assets and any investment or disposal activities which are not included in the scope of cash equivalents. On cash flow statement,cash flows from investment activities shall be itemized by the characteristics of inflows or outflow
32、s from the investment activities. 3. Financing activities refer to any activities resulting in changes in the size or structure of an enterprise capital or liabilities. On cash flow statement,cash flows from financing activities shall be itemized by the characteristics of inflows or outflows from th
33、e financing activities.第十二条 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。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。Article 12 Related attachments refer to any necessary complementary statements reflecting an enterprises financial conditions,operating performan
34、ce and cash flows,including earnings distribution statement and any other complementary statement as required by national GAAP or accounting policies. Earnings distribution statement reflects the distribution of or cover for prior year loss from the realized net profits for a certain accounting peri
35、od plus any undistributed net profits from prior year.第十三条 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。Article 13 Annual or half-yearly statements shall include comparative data at least for two relevant accounting years or two relevant accounting periods.第十四条 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
36、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：（一）不符合基本会计假设的说明；（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；（三）或有事项和资产负债表日后事项的说明；（四）关联方关系及其交易的说明；（五）重要资产转让及其出售情况；（六）企业合并、分立；（七）重大投资、融资活动；（八）会计报表中重要项目的明细资料；（九）有助于理解和分析会计报表需要说明的其他事项。Article 14 Notes to the financial statements are explanations to the fundamentals,bases,princ
37、iples and methodologies for the preparation of the statements and the main items therein. Notes shall at least include the following: 1. Explanation for any non-compliance with the basic accounting assumptions; 2. Important accounting policies,accounting estimates or any changes or reasons of change
38、s thereof,and the corresponding impacts on the financial conditions and operating performance; 3. Remarks on contingent items and post-balance sheet events; 4. Relationship with affiliated parties and transactions therewith; 5. Transfers or sales of important assets 6. Merger or split-up of the ente
39、rprise; 7. Important investment and/or financing activities; 8. Details of the main items of financial statements; 9. Other items conducive to the understanding and analysis of the statements.第十五条 财务情况说明书至少应当对下列情况作出说明：（一）企业生产经营的基本情况；（二）利润实现和分配情况；（三）资金增减和周转情况；（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。Article 15
40、 Explanations to the Financial Conditions shall at least exposit the following: 1. Production and operational basic information; 2. Earnings realized and distribution thereof; 3. Capital increase or decrease and turnover; 4. Other matters of significant influence on enterprises financial conditions,
41、operating performance and cash第三章财务会计报告的编制Chapter III Preparation of Financial Reporting第十六条 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。Article 16 Enterprises shall prepare and submit annual financial reports by the end of a fiscal year. Any half-yearly,quarterly or monthly financial
42、 reports as required by the national GAAP or accounting policies shall be prepared accordingly therewith.第十七条 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。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。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。Ar
43、ticle 17 In preparing financial reports,enterprises shall act on the basis of true transactions,events,and complete and accurate booking records,and shall comply with the fundamentals,bases,principles and methodologies as provided for by the national GAAP and account policies. Enterprises shall not
44、alter at will the fundamentals,bases,principles and methodologies as provided for herein and by the national GAAP and account policies. No organizations or individuals shall by instigation,direction,or coercion cause any enterprises to alter the fundamentals,bases,principles and methodologies for fi
45、nancial report preparation in violation of the provisions herein and the national GAAP or other accounting policies.第十八条 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。Article 18 Enterprises shall,subject to the provisions herein and the national GAAP and accounting policies,reasona
46、bly recognize and measure the accounting elements of the financial reports,and shall not alter at will the recognition and measuring criteria for the accounting elements.第十九条 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。Article 19 Enterprises shall clo
47、se accounting books on the closing day as required by relevant laws,administrative regulations and as provided for herein,no advance or delay in time shall be made. Annual closing day shall fall on December 31 of each calendar year,and semi-annual,quarterly or monthly closing days shall fall on the
48、last day of such half calendar year,quarter or month respectively.第二十条 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：（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；（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；（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；（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；（五）在建工
