The author has deeply felt the difficulty of systematically obtaining comprehensive regulatory documents in financial practice. The field of finance and accounting encompasses various aspects such as finance, taxation, evaluation, and economics, with a vast number of related documents available, yet there is a lack of an integrated and reliable compilation for reference.
To improve work efficiency and benefit peers in the industry, the author has systematically organized the currently effective normative documents. Given that the initial plan (integrating a single document) was too large in scale (expected to exceed 30,000 pages and over 25 million words), which severely affected retrieval and usage, the documents have been split into several independent documents by business area, including taxation, finance, evaluation, economics, and auditing, to facilitate search and reading.
This “Compilation of Financial Laws and Regulations” focuses on financial regulations related to enterprises and selectively includes some important documents from government and public institutions. The current version is temporarily divided into twelve parts based on content, mainly covering areas such as basic accounting work, personnel management, payment settlement, state-owned assets, regulatory penalties, standards and systems, accounting treatment, financial reporting, supervision of listed companies, management accounting, internal control, and the accounting profession.
It should be noted that the core elements of financial management can be summarized as “people, finance, materials, and systems,” but many regulatory documents often simultaneously regulate multiple aspects mentioned above, making it difficult for any classification system to completely avoid overlap. In light of this, the existing classification is merely a temporary measure for ease of reference, and its rationality needs further improvement. The author plans to optimize the classification structure in subsequent versions and welcomes valuable opinions and suggestions from readers.
The key points of each section are as follows:
1. Basic Work: Includes the “Accounting Law of the People’s Republic of China,” “Norms for Basic Accounting Work,” and other laws and regulations that lay the foundation for accounting work.
2. Personnel Management: Gathers documents concerning the behavior and responsibilities of accounting personnel, such as the “Measures for the Management of Accounting Personnel” and the “Management Measures for the Blacklist of Seriously Violating and Discrediting Accounting Personnel (Draft for Comments).”
3. Payment Settlement: Includes laws and regulations related to payment settlement, such as the “Measures for Payment Settlement Management” and the “Negotiable Instruments Law of the People’s Republic of China.”
4. Management of State-Owned Assets: Includes the “Enterprise State-Owned Assets Law of the People’s Republic of China” and other systems related to the management of state-owned assets.
5. Supervision and Penalties: Organizes relevant regulations for the supervision and management of enterprises’ financial accounting work by the financial department and related penalties.
6. Standards and Systems: This is the core of the compilation, accounting for about one-third of the content, covering general financial rules for enterprises, accounting systems, accounting standards and their application guidelines, interpretations, cases, as well as government accounting systems and financial systems for public institutions.
7. Accounting Treatment and Accounting: Accounting regulations for specific economic activities (such as VAT accounts, accounting treatment for asset management products).
8. Financial Reporting and Statements: Includes standard formats for various financial statements under current enterprise accounting standards.
9. Supervision of Listed Companies: Organizes financial risk supervision documents for listed companies issued by the CSRC, Ministry of Finance, and others.
10. Management Accounting: Includes guiding documents such as “Guidelines for the Application of Management Accounting” and “Index of Management Accounting Practices and Cases.”
11. Internal Control: Includes internal control-related norms such as “Internal Control Norms for Small Enterprises,” “Basic Norms for Internal Control of Enterprises,” and “Internal Audit Standards and Guidelines.”
12. Accounting Firms and Certified Public Accountants: Includes industry norms such as the “Certified Public Accountant Law of the People’s Republic of China” and the “Professional Standards for Chinese Certified Public Accountants,” along with expert tips or Q&A from local CPA associations in Beijing, Zhejiang, Jiangsu, Guangdong, etc., which are highly valuable for reference.
Important Note:
This compilation is primarily sourced from authoritative institutions such as the Ministry of Finance of the People’s Republic of China, the National Audit Office, the CSRC, and various local CPA associations, totaling nearly six million words. Although efforts have been made to compile and proofread, due to personal energy and experience, omissions are inevitable, and the timeliness of some documents may not have been updated in time. Users are strongly advised to verify the validity of the original text before citation. If any documents are found to be abolished, updated, or have any other issues, please do not hesitate to point them out for timely revision.
The final output of this compilation is in PDF format and includes a detailed bookmark directory for readers to quickly locate and reference. Due to the complex directory structure and numerous entries, the final document generation process is relatively time-consuming. However, compared to the tax-related documents compiled by the author at the same time, which have nearly ten thousand entries, the generation speed of this document is relatively fast.
This is hereby stated for your understanding.
The date of the documents included is as of September 30, 2025.
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