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第一章 总 则 第一条 为规范财政部门会计监督工作，保障财政部门有效实施会计监督，保护公民、法人和其他组织的合法权益，根据《中华人民共和国会计法》 (以下简称《会计法》 )、《中华人民共和国行政处罚法》 (以下简称《行政处罚法》 )、《企业财务会计报告条例》等有关法
Chapter I General Provisions Article 1 In order to standardize the accounting supervision in the financial departments, guarantee the effective implementation of accounting supervision by the financial departments and protect the legitimate rights and interests of citizens, legal persons and other organizations, according to the Accounting Law of the People’s Republic of China (hereinafter referred to as the Accounting Law) , “Administrative Punishment Law of the People’s Republic of China” (hereinafter referred to as “Administrative Punishment Law”), “Enterprise Financial Accounting Report Ordinance” and other relevant laws