中华人民共和国会计法(2018年修正) (1985nian1yue21ridiliujiequanguorenmindaibiaodahuichangwuweiyuanhuidijiucihuiyitongguo genju1993nian12yue29ridibajiequanguorenmindaibiaodahuichangwuweiyuanhuidiwucihuiyi《bbinzhenrenxiugai〈zhonghuarenmingongheguohuijifa〉dejueding》diyicixiuzheng 1999nian10yue31ridijiujiequanguorenmindaibiaodahuichangwuweiyuanhuidishiercihuiyixiuding genju2017nian11yue4ridishierjiequanguorenmindaibiaodahuichangwuweiyuanhuidisanshicihuiyi《bbinzhenrenxiugai〈zhonghuarenmingongheguohuijifa〉dengshiyibufalvdejueding》diercixiuzheng) 目 第一章 总 则 第二章 会计核算 第三章 公司、企业会计核算的特别规定 第四章 会计监督 第五章 会计机构和会计人员 第六章 法律责任 第七章 附 则 第一章 总 则 weileguifanhuijixingwei,baozhenghuijiziliaozhenshi、wanzheng,jiaqiangjingjiguanlihecaiwuguanli,tigaojingjixiaoyi,weihushehuizhuyishichangjingjizhixu,zhidingbenfa。 guojiajiguan、shehuituanti、gongsi、qiye、shiyedanweiheqitazuzhi(yixiatongchengdanwei)bixuyizhaobenfabanlihuijishiwu。 gedanweibixuyifashezhihuijizhangbu,bingbaozhengqizhenshi、wanzheng。 danweifuzerenduibendanweidehuijigongzuohehuijiziliaodezhenshixing、wanzhengxingfuze。 huijijigou、huijirenyuanyizhaobenfaguidingjinxinghuijihesuan,shixinghuijijiandu。 renhedanweihuozhegerenbudeyirenhefangshishouyi、zhishi、qianglinghuijijigou、huijirenyuanweizao、bianzaohuijipingzheng、huijizhangbuheqitahuijiziliao,tigongxujiacaiwuhuijibaogao。 renhedanweihuozhegerenbudeduiyifalvxingzhize、dizhiweifanbenfaguidingxingweidehuijirenyuanshixingdajibaofu。 duirenzhenzhixingbenfa,zhongyuzhishou,jianchiyuanze,zuochuxianzhuchengjidehuijirenyuan,jiyujingshendehuozhewuzhidejiangli。 bbin真人 guowuyuancaizhengbumenzhuguanquanguodehuijigongzuo。 bbin真人xianjiyishangdifanggejirenminzhengfucaizhengbumenguanlibenxingzhengquyuneidehuijigongzuo。 guojiashixingtongyidehuijizhidu。guojiatongyidehuijizhiduyouguowuyuancaizhengbumengenjubenfazhidingbinggongbu。 guowuyuanyouguanbumenkeyiyizhaobenfaheguojiatongyidehuijizhiduzhidingduihuijihesuanhehuijijianduyouteshuyaoqiudexingyeshishiguojiatongyidehuijizhidudejutibanfahuozhebuchongguiding,baoguowuyuancaizhengbumenshenhepizhun。 zhongguorenminjiefangjunzonghouqinbukeyiyizhaobenfaheguojiatongyidehuijizhiduzhidingjunduishishiguojiatongyidehuijizhidudejutibanfa,baoguowuyuancaizhengbumenbeian。 第二章 会计核算 gedanweibixugenjushijifashengdejingjiyewushixiangjinxinghuijihesuan,tianzhihuijipingzheng,dengjihuijizhangbu,bianzhicaiwuhuijibaogao。 renhedanweibudeyixujiadejingjiyewushixianghuozheziliaojinxinghuijihesuan。 xialiejingjiyewushixiang,yingdangbanlihuijishouxu,jinxinghuijihesuan:
bbin真人(yi)kuanxiangheyoujiazhengquandeshoufu; (er)caiwudeshoufa、zengjianheshiyong; (san)zhaiquanzhaiwudefashenghejiesuan; bbin真人(si)ziben、jijindezengjian; (wu)shouru、zhichu、feiyong、chengbendejisuan; (liu)caiwuchengguodejisuanhechuli; (qi)xuyaobanlihuijishouxu、jinxinghuijihesuandeqitashixiang。 huijinianduzigongli1yue1riqizhi12yue31rizhi。 huijihesuanyirenminbiweijizhangbenweibi。 yewushouzhiyirenminbiyiwaidehuobiweizhudedanwei,keyixuandingqizhongyizhonghuobizuoweijizhangbenweibi,danshibianbaodecaiwuhuijibaogaoyingdangzhesuanweirenminbi。 bbin真人 huijipingzheng、huijizhangbu、caiwuhuijibaogaoheqitahuijiziliao,bixufuheguojiatongyidehuijizhidudeguiding。 shiyongdianzijisuanjijinxinghuijihesuande,qiruanjianjiqishengchengdehuijipingzheng、huijizhangbu、caiwuhuijibaogaoheqitahuijiziliao,yebixufuheguojiatongyidehuijizhidudeguiding。 bbin真人renhedanweihegerenbudeweizao、bianzaohuijipingzheng、huijizhangbujiqitahuijiziliao,budetigongxujiadecaiwuhuijibaogao。 bbin真人 huijipingzhengbaokuoyuanshipingzhenghejizhangpingzheng。 banlibenfasuoliedejingjiyewushixiang,bixutianzhihuozhequdeyuanshipingzhengbingjishisongjiaohuijijigou。 huijijigou、huijirenyuanbixuanzhaoguojiatongyidehuijizhidudeguidingduiyuanshipingzhengjinxingshenhe,duibuzhenshi、buhefadeyuanshipingzhengyouquanbuyujieshou,bingxiangdanweifuzerenbaogao;duijizaibuzhunque、buwanzhengdeyuanshipingzhengyuyituihui,bingyaoqiuanzhaoguojiatongyidehuijizhidudeguidinggengzheng、buchong。 bbin真人yuanshipingzhengjizaidegexiangneirongjunbudetugai;yuanshipingzhengyoucuowude,yingdangyouchujudanweizhongkaihuozhegengzheng,gengzhengchuyingdangjiagaichujudanweiyinzhang。yuanshipingzhengjineyoucuowude,yingdangyouchujudanweizhongkai,budezaiyuanshipingzhengshanggengzheng。 jizhangpingzhengyingdanggenjujingguoshenhedeyuanshipingzhengjiyouguanziliaobianzhi。 bbin真人 huijizhangbudengji,bixuyijingguoshenhedehuijipingzhengweiyiju,bingfuheyouguanfalv、xingzhengfaguiheguojiatongyidehuijizhidudeguiding。huijizhangbubaokuozongzhang、mingxizhang、rijizhangheqitafuzhuxingzhangbu。 huijizhangbuyingdanganzhaolianxubianhaodeyemashunxudengji。huijizhangbujilufashengcuowuhuozhegeye、quehao、tiaoxingde,yingdanganzhaoguojiatongyidehuijizhiduguidingdefangfagengzheng,bingyouhuijirenyuanhehuijijigoufuzeren(huijizhuguanrenyuan)zaigengzhengchugaizhang。 shiyongdianzijisuanjijinxinghuijihesuande,qihuijizhangbudedengji、gengzheng,yingdangfuheguojiatongyidehuijizhidudeguiding。 bbin真人 gedanweifashengdegexiangjingjiyewushixiangyingdangzaiyifashezhidehuijizhangbushangtongyidengji、hesuan,budeweifanbenfaheguojiatongyidehuijizhidudeguidingsishehuijizhangbudengji、hesuan。 bbin真人 gedanweiyingdangdingqijianghuijizhangbujiluyushiwu、kuanxiangjiyouguanziliaoxianghuhedui,baozhenghuijizhangbujiluyushiwujikuanxiangdeshiyoushuexiangfu、huijizhangbujiluyuhuijipingzhengdeyouguanneirongxiangfu、huijizhangbuzhijianxiangduiyingdejiluxiangfu、huijizhangbujiluyuhuijibaobiaodeyouguanneirongxiangfu。 bbin真人 gedanweicaiyongdehuijichulifangfa,qianhougeqiyingdangyizhi,budesuiyibiangeng;queyoubiyaobiangengde,yingdanganzhaoguojiatongyidehuijizhidudeguidingbiangeng,bingjiangbiangengdeyuanyin、qingkuangjiyingxiangzaicaiwuhuijibaogaozhongshuoming。 bbin真人 danweitigongdedanbao、weijuesusongdenghuoyoushixiang,yingdanganzhaoguojiatongyidehuijizhidudeguiding,zaicaiwuhuijibaogaozhongyuyishuoming。 caiwuhuijibaogaoyingdanggenjujingguoshenhedehuijizhangbujiluheyouguanziliaobianzhi,bingfuhebenfaheguojiatongyidehuijizhidubbinzhenrencaiwuhuijibaogaodebianzhiyaoqiu、tigongduixianghetigongqixiandeguiding;qitafalv、xingzhengfaguilingyouguidingde,congqiguiding。 bbin真人caiwuhuijibaogaoyouhuijibaobiao、huijibaobiaofuzhuhecaiwuqingkuangshuomingshuzucheng。xiangbutongdehuijiziliaoshiyongzhetigongdecaiwuhuijibaogao,qibianzhiyijuyingdangyizhi。youguanfalv、xingzhengfaguiguidinghuijibaobiao、huijibaobiaofuzhuhecaiwuqingkuangshuomingshuxujingzhucehuijishishenjide,zhucehuijishijiqisuozaidehuijishishiwusuochujudeshenjibaogaoyingdangsuitongcaiwuhuijibaogaoyibingtigong。 caiwuhuijibaogaoyingdangyoudanweifuzerenhezhuguanhuijigongzuodefuzeren、huijijigoufuzeren(huijizhuguanrenyuan)qianmingbinggaizhang;shezhizonghuijishidedanwei,haixuyouzonghuijishiqianmingbinggaizhang。 danweifuzerenyingdangbaozhengcaiwuhuijibaogaozhenshi、wanzheng。 bbin真人 huijijiludewenziyingdangshiyongzhongwen。zaiminzuzizhidifang,huijijilukeyitongshishiyongdangditongyongdeyizhongminzuwenzi。zaizhonghuarenmingongheguojingneidewaishangtouziqiye、waiguoqiyeheqitawaiguozuzhidehuijijilukeyitongshishiyongyizhongwaiguowenzi。 gedanweiduihuijipingzheng、huijizhangbu、caiwuhuijibaogaoheqitahuijiziliaoyingdangjianlidangan,tuoshanbaoguan。huijidangandebaoguanqixianhexiaohuibanfa,youguowuyuancaizhengbumenhuitongyouguanbumenzhiding。 第三章 公司、企业会计核算的特别规定 gongsi、qiyejinxinghuijihesuan,chuyingdangzunshoubenfadierzhangdeguidingwai,haiyingdangzunshoubenzhangguiding。 bbin真人 gongsi、qiyebixugenjushijifashengdejingjiyewushixiang,anzhaoguojiatongyidehuijizhidudeguidingqueren、jilianghejiluzichan、fuzhai、suoyouzhequanyi、shouru、feiyong、chengbenhelirun。 bbin真人 gongsi、qiyejinxinghuijihesuanbudeyouxialiexingwei:
(yi)suiyigaibianzichan、fuzhai、suoyouzhequanyidequerenbiaozhunhuozhejiliangfangfa,xulie、duolie、buliehuozheshaoliezichan、fuzhai、suoyouzhequanyi; (er)xuliehuozheyinmanshouru,tuichihuozhetiqianquerenshouru; bbin真人(san)suiyigaibianfeiyong、chengbendequerenbiaozhunhuozhejiliangfangfa,xulie、duolie、buliehuozheshaoliefeiyong、chengben; bbin真人(si)suiyidiaozhenglirundejisuan、fenpeifangfa,bianzaoxujialirunhuozheyinmanlirun; bbin真人(wu)weifanguojiatongyidehuijizhiduguidingdeqitaxingwei。 第四章 会计监督 bbin真人 gedanweiyingdangjianli、jianquanbendanweineibuhuijijianduzhidu。danweineibuhuijijianduzhiduyingdangfuhexialieyaoqiu:
(yi)jizhangrenyuanyujingjiyewushixianghehuijishixiangdeshenpirenyuan、jingbanrenyuan、caiwubaoguanrenyuandezhizequanxianyingdangmingque,bingxianghufenli、xianghuzhiyue; bbin真人(er)zhongdaduiwaitouzi、zichanchuzhi、zijindiaoduheqitazhongyaojingjiyewushixiangdejuecehezhixingdexianghujiandu、xianghuzhiyuechengxuyingdangmingque; bbin真人(san)caichanqingchadefanwei、qixianhezuzhichengxuyingdangmingque; (si)duihuijiziliaodingqijinxingneibushenjidebanfahechengxuyingdangmingque。 danweifuzerenyingdangbaozhenghuijijigou、huijirenyuanyifalvxingzhize,budeshouyi、zhishi、qianglinghuijijigou、huijirenyuanweifabanlihuijishixiang。 huijijigou、huijirenyuanduiweifanbenfaheguojiatongyidehuijizhiduguidingdehuijishixiang,youquanjujuebanlihuozheanzhaozhiquanyuyijiuzheng。 huijijigou、huijirenyuanfaxianhuijizhangbujiluyushiwu、kuanxiangjiyouguanziliaobuxiangfude,anzhaoguojiatongyidehuijizhidudeguidingyouquanzixingchulide,yingdangjishichuli;wuquanchulide,yingdanglijixiangdanweifuzerenbaogao,qingqiuchamingyuanyin,zuochuchuli。 bbin真人 renhedanweihegerenduiweifanbenfaheguojiatongyidehuijizhiduguidingdexingwei,youquanjianju。shoudaojianjudebumenyouquanchulide,yingdangyifaanzhaozhizefengongjishichuli;wuquanchulide,yingdangjishiyisongyouquanchulidebumenchuli。shoudaojianjudebumen、fuzechulidebumenyingdangweijianjurenbaomi,budejiangjianjurenxingminghejianjucailiaozhuanjibeijianjudanweihebeijianjurengeren。 youguanfalv、xingzhengfaguiguiding,xujingzhucehuijishijinxingshenjidedanwei,yingdangxiangshouweituodehuijishishiwusuorushitigonghuijipingzheng、huijizhangbu、caiwuhuijibaogaoheqitahuijiziliaoyijiyouguanqingkuang。 renhedanweihuozhegerenbudeyirenhefangshiyaoqiuhuozheshiyizhucehuijishijiqisuozaidehuijishishiwusuochujubushihuozhebudangdeshenjibaogao。 caizhengbumenyouquanduihuijishishiwusuochujushenjibaogaodechengxuheneirongjinxingjiandu。 bbin真人 caizhengbumenduigedanweidexialieqingkuangshishijiandu:
(yi)shifouyifashezhihuijizhangbu; (er)huijipingzheng、huijizhangbu、caiwuhuijibaogaoheqitahuijiziliaoshifouzhenshi、wanzheng; bbin真人(san)huijihesuanshifoufuhebenfaheguojiatongyidehuijizhidudeguiding; bbin真人(si)congshihuijigongzuoderenyuanshifoujubeizhuanyenengli、zunshouzhiyedaode。 bbin真人zaiduiqiankuandi(er)xiangsuolieshixiangshishijiandu,faxianzhongdaweifaxianyishi,guowuyuancaizhengbumenjiqipaichujigoukeyixiangyubeijiandudanweiyoujingjiyewuwanglaidedanweihebeijiandudanweikailizhanghudejinrongjigouchaxunyouguanqingkuang,youguandanweihejinrongjigouyingdangjiyuzhichi。 caizheng、shenji、shuiwu、renminyinxing、zhengquanjianguan、baoxianjianguandengbumenyingdangyizhaoyouguanfalv、xingzhengfaguiguidingdezhize,duiyouguandanweidehuijiziliaoshishijiandujiancha。 qiankuansuoliejiandujianchabumenduiyouguandanweidehuijiziliaoyifashishijiandujianchahou,yingdangchujujianchajielun。youguanjiandujianchabumenyijingzuochudejianchajielunnenggoumanzuqitajiandujianchabumenlvxingbenbumenzhizexuyaode,qitajiandujianchabumenyingdangjiayiliyong,bimianzhongfuchazhang。 yifaduiyouguandanweidehuijiziliaoshishijiandujianchadebumenjiqigongzuorenyuanduizaijiandujianchazhongzhixideguojiamimiheshangyemimifuyoubaomiyiwu。 gedanweibixuyizhaoyouguanfalv、xingzhengfaguideguiding,jieshouyouguanjiandujianchabumenyifashishidejiandujiancha,rushitigonghuijipingzheng、huijizhangbu、caiwuhuijibaogaoheqitahuijiziliaoyijiyouguanqingkuang,budejujue、yinni、huangbao。 第五章 会计机构和会计人员 gedanweiyingdanggenjuhuijiyewudexuyao,shezhihuijijigou,huozhezaiyouguanjigouzhongshezhihuijirenyuanbingzhidinghuijizhuguanrenyuan;bujubeishezhitiaojiande,yingdangweituojingpizhunshelicongshihuijidailijizhangyewudezhongjiejigoudailijizhang。 bbin真人guoyoudeheguoyouzichanzhankonggudiweihuozhezhudaodiweideda、zhongxingqiyebixushezhizonghuijishi。zonghuijishiderenzhizige、renmianchengxu、zhizequanxianyouguowuyuanguiding。 huijijigouneibuyingdangjianlijihezhidu。 bbin真人chunarenyuanbudejianrenjihe、huijidanganbaoguanheshouru、zhichu、feiyong、zhaiquanzhaiwuzhangmudedengjigongzuo。 bbin真人 huijirenyuanyingdangjubeicongshihuijigongzuosuoxuyaodezhuanyenengli。 danrendanweihuijijigoufuzeren(huijizhuguanrenyuan)de,yingdangjubeihuijishiyishangzhuanyejishuzhiwuzigehuozhecongshihuijigongzuosannianyishangjingli。 bbin真人benfasuochenghuijirenyuandefanweiyouguowuyuancaizhengbumenguiding。 huijirenyuanyingdangzunshouzhiyedaode,tigaoyewusuzhi。duihuijirenyuandejiaoyuhepeixungongzuoyingdangjiaqiang。 bbin真人 yinyoutigongxujiacaiwuhuijibaogao,zuojiazhang,yinnihuozheguyixiaohuihuijipingzheng、huijizhangbu、caiwuhuijibaogao,tanwu,nuoyonggongkuan,zhiwuqinzhandengyuhuijizhiwuyouguandeweifaxingweibeiyifazhuijiuxingshizerenderenyuan,budezaicongshihuijigongzuo。 bbin真人 huijirenyuandiaodonggongzuohuozhelizhi,bixuyujieguanrenyuanbanqingjiaojieshouxu。 bbin真人yibanhuijirenyuanbanlijiaojieshouxu,youhuijijigoufuzeren(huijizhuguanrenyuan)jianjiao;huijijigoufuzeren(huijizhuguanrenyuan)banlijiaojieshouxu,youdanweifuzerenjianjiao,biyaoshizhuguandanweikeyipairenhuitongjianjiao。 第六章 法律责任 bbin真人 weifanbenfaguiding,youxialiexingweizhiyide,youxianjiyishangrenminzhengfucaizhengbumenzelingxianqigaizheng,keyiduidanweibingchusanqianyuanyishangwuwanyuanyixiadefakuan;duiqizhijiefuzedezhuguanrenyuanheqitazhijiezerenrenyuan,keyichuerqianyuanyishangerwanyuanyixiadefakuan;shuyuguojiagongzuorenyuande,haiyingdangyouqisuozaidanweihuozheyouguandanweiyifajiyuxingzhengchufen:
bbin真人(yi)buyifashezhihuijizhangbude; (er)sishehuijizhangbude; (san)weianzhaoguidingtianzhi、qudeyuanshipingzhenghuozhetianzhi、qudedeyuanshipingzhengbufuheguidingde; bbin真人(si)yiweijingshenhedehuijipingzhengweiyijudengjihuijizhangbuhuozhedengjihuijizhangbubufuheguidingde; (wu)suiyibiangenghuijichulifangfade; (liu)xiangbutongdehuijiziliaoshiyongzhetigongdecaiwuhuijibaogaobianzhiyijubuyizhide; (qi)weianzhaoguidingshiyonghuijijiluwenzihuozhejizhangbenweibide; bbin真人(ba)weianzhaoguidingbaoguanhuijiziliao,zhishihuijiziliaohuisun、mieshide; bbin真人(jiu)weianzhaoguidingjianlibingshishidanweineibuhuijijianduzhiduhuozhejujueyifashishidejianduhuozheburushitigongyouguanhuijiziliaojiyouguanqingkuangde; bbin真人(shi)renyonghuijirenyuanbufuhebenfaguidingde。 youqiankuansuoliexingweizhiyi,gouchengfanzuide,yifazhuijiuxingshizeren。 huijirenyuanyoudiyikuansuoliexingweizhiyi,qingjieyanzhongde,wunianneibudecongshihuijigongzuo。 youguanfalvduidiyikuansuoliexingweidechufalingyouguidingde,yizhaoyouguanfalvdeguidingbanli。 bbin真人 weizao、bianzaohuijipingzheng、huijizhangbu,bianzhixujiacaiwuhuijibaogao,gouchengfanzuide,yifazhuijiuxingshizeren。 youqiankuanxingwei,shangbugouchengfanzuide,youxianjiyishangrenminzhengfucaizhengbumenyuyitongbao,keyiduidanweibingchuwuqianyuanyishangshiwanyuanyixiadefakuan;duiqizhijiefuzedezhuguanrenyuanheqitazhijiezerenrenyuan,keyichusanqianyuanyishangwuwanyuanyixiadefakuan;shuyuguojiagongzuorenyuande,haiyingdangyouqisuozaidanweihuozheyouguandanweiyifajiyuchezhizhizhikaichudexingzhengchufen;qizhongdehuijirenyuan,wunianneibudecongshihuijigongzuo。 bbin真人 yinnihuozheguyixiaohuiyifayingdangbaocundehuijipingzheng、huijizhangbu、caiwuhuijibaogao,gouchengfanzuide,yifazhuijiuxingshizeren。 youqiankuanxingwei,shangbugouchengfanzuide,youxianjiyishangrenminzhengfucaizhengbumenyuyitongbao,keyiduidanweibingchuwuqianyuanyishangshiwanyuanyixiadefakuan;duiqizhijiefuzedezhuguanrenyuanheqitazhijiezerenrenyuan,keyichusanqianyuanyishangwuwanyuanyixiadefakuan;shuyuguojiagongzuorenyuande,haiyingdangyouqisuozaidanweihuozheyouguandanweiyifajiyuchezhizhizhikaichudexingzhengchufen;qizhongdehuijirenyuan,wunianneibudecongshihuijigongzuo。 shouyi、zhishi、qianglinghuijijigou、huijirenyuanjiqitarenyuanweizao、bianzaohuijipingzheng、huijizhangbu,bianzhixujiacaiwuhuijibaogaohuozheyinni、guyixiaohuiyifayingdangbaocundehuijipingzheng、huijizhangbu、caiwuhuijibaogao,gouchengfanzuide,yifazhuijiuxingshizeren;shangbugouchengfanzuide,keyichuwuqianyuanyishangwuwanyuanyixiadefakuan;shuyuguojiagongzuorenyuande,haiyingdangyouqisuozaidanweihuozheyouguandanweiyifajiyujiangji、chezhi、kaichudexingzhengchufen。 danweifuzerenduiyifalvxingzhize、dizhiweifanbenfaguidingxingweidehuijirenyuanyijiangji、chezhi、diaoligongzuogangwei、jiepinhuozhekaichudengfangshishixingdajibaofu,gouchengfanzuide,yifazhuijiuxingshizeren;shangbugouchengfanzuide,youqisuozaidanweihuozheyouguandanweiyifajiyuxingzhengchufen。duishoudajibaofudehuijirenyuan,yingdanghuifuqimingyuheyuanyouzhiwu、jibie。 caizhengbumenjiyouguanxingzhengbumendegongzuorenyuanzaishishijianduguanlizhonglanyongzhiquan、wanhuzhishou、xunsiwubihuozhexieluguojiamimi、shangyemimi,gouchengfanzuide,yifazhuijiuxingshizeren;shangbugouchengfanzuide,yifajiyuxingzhengchufen。 weifanbenfaguiding,jiangjianjurenxingminghejianjucailiaozhuanjibeijianjudanweihebeijianjurengerende,yousuozaidanweihuozheyouguandanweiyifajiyuxingzhengchufen。 weifanbenfaguiding,tongshiweifanqitafalvguidingde,youyouguanbumenzaigezizhiquanfanweineiyifajinxingchufa。 第七章 附 则 benfaxialieyongyudehanyi:
danweifuzeren,shizhidanweifadingdaibiaorenhuozhefalv、xingzhengfaguiguidingdaibiaodanweixingshizhiquandezhuyaofuzeren。 bbin真人guojiatongyidehuijizhidu,shizhiguowuyuancaizhengbumengenjubenfazhidingdebbinzhenrenhuijihesuan、huijijiandu、huijijigouhehuijirenyuanyijihuijigongzuoguanlidezhidu。 getigongshanghuhuijiguanlidejutibanfa,youguowuyuancaizhengbumengenjubenfadeyuanzelingxingguiding。 bbin真人 benfazi2000nian7yue1riqishixing。
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