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Door of Ministry of finance carries out an accountant to control way
From;  Author:Stand originally
(minister of Ministry of finance makes the 10th on Feburary 20, 2001)

General principles of the first chapter

The first supervises the work for accountant of normative finance department, safeguard finance department carries out an accountant effectively to supervise, protect the legitimate rights and interests of citizen legal person and other organization, basis " method of accounting of People's Republic of China " (the following abbreviation " accounting method " ) , " administration of People's Republic of China sanctions a method " (the following abbreviation " administration sanctions a method " ) , " byelaw of report of accountant of company finance affairs " the regulation that waits for concerned law, administrative regulations, make this way.
Department of finance of the 2nd the State Council and its agency and place of prefectural class above are various department of people government finance (department of finance of the following a general designation) mix to organization of national office, society, company, enterprise, institution other organization, applicable this method.
The illegal treasurer action of party ought to give disciplinary sanction lawfully, implement the provision of concerned law, administrative regulations.
Department of finance of above of class of the 3rd county is in charge of the accountant of area of politics of one's own profession supervising an examination, carry out administration to punish to violating accountant act lawfully.
Cross what canton region administration punishs a case to decide administer, talk things over by relevant finance department solve; Do not talk things over, apply for approval department of collective finance of on one class is appointed administer.
Ranking finance department can investigate inferior finance department directly administer case, inferior finance department can apply for approval to case of great, difficulty ranking finance department administer.
Department of the 4th finance is right the processing of case of illegal treasurer action, the program that ought to set according to this method, via examining examination of put on record, organization, cognizance hind, make processing decide.
Department of the 5th finance ought to the put on record that interiorly appoints special orgnaization to perhaps appoint technical staff to be in charge of an accountant supervising examination and case of illegal treasurer action in relevant orgnaization, cognizance, carry out, move send and the job such as records management. Interior of door of Ministry of finance is relevant orgnaization or of duty establish, ought to reflect decision of depart of case investigation and case cognizance photograph, amerce and amerce to capture detached principle.
Department of the 6th finance ought to build perfect accountant to control a system, supervise the accounting be supervised with finance affairs and other finance supervises union to rise; Be improved ceaselessly and strengthen an accountant to supervise the work. ”
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