第六章 财务会计

 

Chapter Ⅵ Financial Affairs and Accounting¹

 

第三十七条 中国人民银行实行独立的财务预算管理制度。

 

Article 37 The People's Bank of China shall exercise independent control over its financial budget.

 

中国人民银行的预算经国务院财政部门审核后，纳入中央预算，接受国务院财政部门的预算执行监督。

 

The budget of The People's Bank of China shall be incorporated in the central budget after it has been examined and verified by the financial department under the State Council and the implementation² thereof shall be subject to supervision³ of the financial department under the State Council.

 

第三十八条 中国人民银行每一会计年度的收入减除该年度支出，并按照国务院财政部门核定的比例提取总准备金后的净利润，全部上缴中央财政。

 

Article 38 The People's Bank of China shall, after withdrawing funds for its general reserve at a proportion determined⁴ by the financial department under the State Council, turn over to the State treasury⁵ the entire net profit remaining from its income in an accounting year minus its expenditures⁶ in the same period.

 

中国人民银行的亏损由中央财政拨款弥补。

 

Losses sustained by The People's Bank of China shall be made up by appropriations⁷ from the State treasury.

 

第三十九条 中国人民银行的财务收支和会计事务，应当执行法律、行政法规和国家统一的财务会计制度，接受国务院审计机关和财政部门依法分别进行的审计和监督。

 

Article 39 The financial receipts and payments and accounting affairs of The People's Bank of China shall be governed by laws, administrative⁸ rules and regulations and unified⁹ State financial and accounting systems and be subject to the auditing¹¹ and supervision conducted, in accordance with law, separately by the audit¹⁰ institution and the financial department under the State Council.

 

第四十条 中国人民银行应当于每一会计年度结束后的三个月内，编制资产负债表、损益表和相关的财务会计报表，并编制年度报告，按照国家有关规定予以公布。

 

Article 40 The People's Bank of China shall, within three months after the end of every accounting year, compile balance sheets of its assets, statements of profit and loss and relevant financial and accounting reports, prepare its annual report and publish them in accordance with relevant regulations of the State.

 

中国人民银行的会计年度自公历１月１日起至１２月３１日止。

 

The fiscal¹² year of The People's Bank of China begins on the first day of January and ends on the thirty-first day of December of the Gregorian calendar.

 

第四十一条 伪造人民币、出售伪造的人民币或者明知是伪造的人民币而运输的，依法追究刑事责任。

 

Article 41 Anyone who counterfeits¹³ Renminbi or sells counterfeit¹⁴ Renminbi, or knowingly transports counterfeit Renminbi shall be investigated for criminal responsibility in accordance with law.

 

变造人民币、出售变造的人民币或者明知是变造的人民币而运输，构成犯罪的，依法追究刑事责任；情节轻微的，由公安机关处十五日以下拘留、五千元以下罚款。

 

Anyone who alters Renminbi or sells altered Renminbi or knowingly transports altered Renminbi, if the cases constitutes a crime, shall be investigated for criminal responsibility; if the case is not serious, he shall be put by a public security organ in detention¹⁵ of not more than 15 days and imposed with a fine of not more than 5,000 yuan.

 

第四十二条 购买伪造、变造的人民币或者明知是伪造、变造的人民币而持有、使用，构成犯罪的，依法追究刑事责任；情节轻微的，由公安机关处十五日以下拘留、五千元以下罚款。

 

Article 42 Anyone who buys counterfeit or altered Renminbi or knowingly holds or uses counterfeit or altered Renminbi, if the case constitutes a crime, shall be investigated for criminal responsibility; if the case is not serious, he shall be put by a public security organ in detention of not more than 15 days and imposed with a fine of not more than 5,000 yuan.

 

第四十三条 在宣传品、出版物或者其他商品上非法使用人民币图样的，中国人民银行应当责令改正，并销毁非法使用的人民币图样，没收违法所得，并处五万元以下罚款。

 

Article 43 If anyone illegally uses the patterns of Renminbi in propaganda materials, publications or other commodities, the People's Bank of China shall order him to set it right and shall destroy the illegally used patterns of Renminbi, confiscate¹⁶ the illegal gains and impose a fine of not more than 50,000 yuan.

 

第四十四条 印制、发售代币票券，以代替人民币在市场上流通的，中国人民银行应当责令停止违法行为，并处二十万元以下罚款。

 

Article 44 If anyone prints or sells promissory notes as substitutes for Renminbi to circulate on the market, the People's Bank of China shall order him to cease his illegal act and impose a fine of not more than 200,000 yuan.

 

第四十五条 违反法律、行政法规有关金融监督管理规定的，中国人民银行应当责令停止违法行为，并依法给予行政处罚；构成犯罪的，依法追究刑事责任。

 

Article 45 If anyone violates the provisions of laws or administrative rules and regulations concerning financial supervision and control, the People's Bank of China shall order him to cease his illegal act and impose on him administrative punishment in accordance with law; if the case constitutes a crime, he shall be investigated for criminal responsibility.

 

第四十六条 当事人对行政处罚不服的，可以依照《中华人民共和国行政诉讼法》的规定提起行政诉讼。

 

Article 46 If any party refuses to accept the administrative punishment, he may institute an administrative lawsuit¹⁷ in accordance with the Administrative Procedure Law of the People's Bank of China.

 

第四十七条 中国人民银行有下列行为之一的，对负有直接责任的主管人员和其他直接责任人员，依法给予行政处分；构成犯罪的，依法追究刑事责任：

 

Article 47 If the People's Bank of China commits any of the following acts, the persons directly in charge and other persons directly responsible for the offense¹⁸ shall be subject to administrative sanctions according to law; if the case constitutes a crime, the offenders¹⁹ shall be investigated for criminal responsibility according to law:

 

（一）违反本法第二十九条第一款的规定提供贷款的；

 

(1)to provide a loan in violation²⁰ of the provisions in the first paragraph of Article 29;

 

（二）对单位和个人提供担保的；

 

(2)to provide guaranty for a unit or individual; or

 

（三）擅自动用发行基金的。

 

(3)to use the issue fund without authorization²¹.

 

有前款所列行为之一，造成损失的，负有直接责任的主管人员和其他直接责任人员应当承担部分或者全部赔偿责任。

 

If any of the acts specified²² in the preceding paragraph results in losses, the persons directly in charge and other persons directly responsible for the offense shall be partially²³ or wholly liable for the losses.

 

第四十八条 地方政府、各级政府部门、社会团体和个人强令中国人民银行及其工作人员违反本法第二十九条的规定提供贷款或者担保的，对负有直接责任的主管人员和其他直接责任人员，依法给予行政处分；构成犯罪的，依法追究刑事责任；造成损失的，应当承担部分或者全部赔偿责任。

 

Article 48 If a local government or a government department at any level, a public organization or an individual forcibly demands the People's Bank of China or its staff member to provide a loan or a guaranty in violation of the provisions in Article 29, the persons directly in charge and other persons who are directly responsible for the offense shall be subject to administrative sanctions in accordance with the law; if the case constitutes a crime, the offenders shall be investigated for criminal responsibility according to law; if losses are caused, the offenders shall be partially or wholly liable for the losses.

 

第四十九条 中国人民银行的工作人员泄露国家秘密，构成犯罪的，依法追究刑事责任；情节轻微的，依法给予行政处分。

 

Article 49 If any staff member of the People's Bank of China divulges²⁴ State secrets and if the case constitutes a crime, he shall be investigated for criminal responsibility according to law; if the case is not serious, he shall be subject to administrative sanction according to law.

 

第五十条 中国人民银行的工作人员贪污受贿、徇私舞弊、滥用职权、玩忽职守，构成犯罪的，依法追究刑事责任；情节轻微的，依法给予行政处分。

 

Article 50 If any staff member of the People's Bank of China commits embezzlement²⁵, accepts bribes²⁶, conducts malpractices for personal ends, abuses his power or neglects his duty and if the case constitutes a crime, he shall be investigated for criminal responsibility according to law; if the case is not serious, he shall be subject to administrative sanction according to law.

 

第五十一条 本法自公布之日起施行。

 

Article 51 This Law shall be effective on the date of promulgation²⁷.

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