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中华人民共和国会计法(2018年修正)
来源:bbin真人-bbin真人

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)

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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