财工字[1996]126号
（Promulgated by the Ministry¹ of Finance on， and effective as of， 8 May 1996.）
颁布日期：19960508 　实施日期：19960508 　颁布单位：财政部

　　Article 1　The following procedures are formulated³ in accordance with the PRC Accounting⁴ Law， the Financial Affairs of Enterprises General Principles， the State Council， Consolidation⁵ of Accounting Procedures and Improving the Quality of Accounting Notice and the provisions of other relevant national laws and regulations in order to standardize⁶ the administration and supervision⁷ of the financial affairs of foreign investment enterprises.

　　Article 2　Foreign investment enterprises （hereafter “enterprises” shall， within 30 days of the date of being issued a copy of a business licence signed by the Administrative⁸ Department in Charge of Industry and Commerce， carry out financial registration⁹ according to the following stipulations：

　　1. Enterprises and institutions under the central administration independently engaged in Sino-foreign equity¹⁰ joint-venture and co-operative enterprises； institutions under the central administration jointly¹¹ with local enterprises and institutions engaged in Sino-foreign equity joint-venture and co-operative enterprises； as well as foreign-invested financial organizations， shall complete financial registration procedures with the office of the local commissioner¹² for the examination of financial affairs appointed by the Ministry of Finance.

　　2. Local enterprises and institutions engaged in Sino-foreign equity joint-venture and co-operative enterprises， as well as foreign enterprises， shall complete financial registration procedures with the organization designated responsible for financial affairs by the financial affairs office （bureau） in every province， autonomous¹³ region， municipality under the central administration and municipality with an independent development plan.

　　Article 3　Enterprises going through financial registration procedures shall， in accordance with the law， present their enterprise registration certificate， business licence， as well as a feasibility report approved by a government-authorized organization， contracts， articles of association and other documents or copies thereof and complete the Financial Registration Form for Foreign Investment Enterprises. Following ratification¹⁴ by the office of the commissioner for the examination of financial affairs or other office responsible for financial affairs， such office shall issue the Certificate of Financial Registration for Foreign Investment Enterprises. Enterprises shall then， as a company， apply to an accountant （auditor¹⁵） for examination and verification of their capital and accounts and commence financial accounting activities， and proceed on the basis of accepting financial inspection¹⁶ and supervision.

　　Article 4　Enterprises and institutions under the central administration independently engaged in Sino-foreign equity joint-venture and co-operative enterprises； enterprises and institutions under the central administration jointly with local enterprises and institutions engaged in Sino-foreign equity joint-venture and co-operative enterprises； as well as foreign-invested financial organizations shall complete the Financial Registration Form for Foreign Investment Enterprises in triplicate. The main copy shall be delivered to the office of the local commissioner for the examination of financial affairs appointed by the Ministry of Finance； the next copy shall be delivered to the finance office designated by the financial affairs office （bureau） in every province， autonomous region， municipality under the central government administration and municipality with an independent development plan； the enterprise shall retain one copy.

　　Local enterprises and institutions independently engaged in Sino-foreign equity joint-venture and co-operative enterprises， as well as wholly foreign-owned enterprises， shall complete two copies of the Financial Registration Form for Foreign Investment Enterprises. The main copy shall be delivered to the office responsible for financial affairs， and the remaining copy shall be retained by the foreign investment enterprise.

　　Article 5　Each set of a Certificate of Financial Registration for Foreign Investment Enterprises shall consist of the main document and copy（ies）， and be compiled by the Ministry of Finance.

　　Article 6　Where an enterprise has obtained the Certificate of Financial Registration for Foreign Investment Enterprises， the certificate shall be displayed in a prominent place in the office or branch office of the enterprise.

　　Article 7　Where an enterprise makes any alterations¹⁸ to its contract， articles of association， name or address， replaces the person responsible for the enterprise， alters its scope of business or makes any other changes， the enterprise shall， within 30 days of altering its commercial and industrial registration and based on the changes to registration documents and other relevant documents， handle procedures to alter its financial registration.

　　Article 8　Before the end of May of each year， enterprises shall apply for year-end inspection with the office of the local commissioner for the examination of financial affairs or other responsible finance office. The year-end inspection shall include： the contents of the previous year's annual year-end inspection， the circumstances regarding its financial registration or changes to its financial registration； the commencement of financial accounting activities and the circumstances regarding the enforcement of financial and economic laws and discipline. When applying for year-end inspection， the enterprise shall complete the Annual Inspection Report for Foreign Investment Enterprises and present a copy of the Certificate of Financial Registration of Foreign Investment Enterprises， a signed accountants （auditors¹⁹） report of the company accounts and other relevant information.

　　Article 9　Where the annual year-end inspection process reveals that an enterprise has not， in accordance with the regulations， set up a financial and accounting office， allocated²⁰ a staff member to be responsible for finance and accounting， or has an incomplete financial and accounting system or has established accounts that do not meet the requirements set by the regulations， the office dealing²¹ with registration shall require the enterprise to make alterations within a limited period of time； if the alterations are not made within this period of time， then， in accordance with State Council regulations， the office dealing with registration shall submit to the Administrative Department for Industry and Commerce， that the enterprise not be allowed to proceed with financial registration or commercial and industrial annual inspection.

　　Article 10　Where the enterprise after having， in accordance with the contract or stipulations in the articles of association or for any other reason settles its accounts， the enterprise must， before applying for a cancellation²² of its commercial and industrial registration， cancel its financial registration with the office of the local commissioner for the examination of financial affairs appointed by the Ministry of Finance or the office responsible for financial affairs.

　　Article 11　Where an enterprise violates the provisions of these Procedures， and does not carry out financial registration （including procedures pertaining²³ to alteration¹⁷ or cancellation of registration） or does not apply for year-end inspection， the accountants （auditors） office must not agree to the enterprise's application for capital and accounts inspection. Where the office of the commissioner for the examination of financial affairs or other office responsible for financial affairs shall， on inspection of the degree of seriousness of the violation²⁴ penalize²⁵ the enterprise in accordance with the Foreign Investment Enterprises Implementing²⁶ the New Financial System Supplementary²⁷ Provisions and other relevant laws and regulations.

　　Article 12　Interpretation²⁸ of these Procedures is the responsibility of the Ministry of Finance. The financial affairs office （bureau） in every province， autonomous region， municipality under the central administration and municipality with an independent development plan and the office of the commissioner for the examination of financial affairs appointed by the Ministry of Finance in all localities may， on the basis of these Procedures， formulate² concrete suggestions on implementation²⁹ in accordance with local conditions and file a report to the Ministry of Finance.

　　Article 13　These Procedures shall be effective as of the date of promulgation³⁰. Enterprises that have already completed financial registration procedures shall， within 90 days of the date of promulgation of these Procedures， apply to the office of the local commissioner for examination of financial affairs of the Ministry of Finance or the office responsible for financial affairs for the issue of the Ministry of Finance's official Certificate of Financial Registration for Foreign Investment Enterprises.