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第一条为了加强会计管理,规范会计行为,保证会计资料的真实、完整,维护社会主义市场经济秩序。根据《中华人民共和国会计法》(以下简称《会计法》)和有关法律、法规,结合本省实际,制定本条例。第二条本省行政区域内的国家机关、社会团体、企业、事业单位和其他组织(以下统称单位)办理会计事务,执行本条例。农村集体经济组织办理会计事务,适用本条例。第三条县级以上地方人民政府财政部门(以下简称财政部门)主管本行政区域内的会计工作,依照权限履行下列职责:
Article 1 In order to strengthen accounting management, regulate accounting practices, ensure the authenticity and integrity of accounting information and safeguard the order of the socialist market economy. According to “Accounting Law of the People’s Republic of China” (hereinafter referred to as “Accounting Law”) and the relevant laws and regulations, with the actual province, the enactment of this Ordinance. Article 2 State organs, social organizations, enterprises, public institutions and other organizations (hereinafter collectively referred to as the “units”) in the administrative areas of the province shall handle accounting affairs and implement these Regulations. Rural collective economic organizations handle accounting affairs, these Regulations apply. Article 3 The financial department of the local people’s government at or above the county level (hereinafter referred to as the financial department) shall be responsible for accounting work within its own administrative area and shall perform the following duties according to its authority: