Article 45 of the Accounting Law of People's Republic of China (PRC): Whoever instigates, instigates or forces accounting institutions, accountants and other personnel to forge or alter accounting vouchers and account books, prepare false financial and accounting reports, or conceal or intentionally destroy accounting vouchers, account books and financial and accounting reports that should be protected according to law, which constitutes a crime, shall be investigated for criminal responsibility according to law;

If it does not constitute a crime, it may be fined between 5,000 yuan and 50,000 yuan; Those who belong to national staff shall also be given administrative sanctions of demotion, dismissal and expulsion by their units or relevant units according to law.

The Subject Significance of Accounting Fraud

Is to determine who should bear the legal responsibility for accounting fraud. The main body of accounting fraud should be the person in charge of the unit and the accountant mentioned in China's Accounting Law. If the accountant commits accounting fraud at the instigation, instigation or even coercion of the person in charge of the unit.

At this point, the person in charge of the unit should be the subject of accounting fraud and the responsible subject of accounting fraud. If the accountant provides false accounting information for personal gain without the knowledge of the person in charge of the unit. At this point, accounting is the subject of fraud, but the person in charge of the unit should also bear the corresponding responsibilities.

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