Accounting Law

Accounting Law of the People’s Republic of China
中华人民共和国会计法

[Current Text: Chinese only]

(adopted Jan. 21, 1985, effective May 1, 1985; amended and effective Dec. 29, 1993; revised Oct. 31, 1999, effective July 1, 2000; amended Nov. 4, 2017, effective Nov. 5, 2017)

  • Status: Revision planned
  • Legislative Body (Vote): NPCSC (TBD)
  • Principal Drafter: Ministry of Finance
  • Designated Submitter: State Council
  • Legislative Plans
    • Five-year: 14th NPCSC Category I
    • Annual: 2022 (backup), 2023 (backup)
  • Legislative History & Text
    • State Council public consultation: Oct. 21 – Nov. 20, 2019 (Chinese only)
  • Legislative Records
    • Explanation (pending)
    • Report on Status of Revision (pending)
    • Report on Results of Deliberation (pending)
    • Report on Suggestions for Revision (pending)
    • Presidential Order (pending)