中英文对照法律英语大全（请勿跟帖，谢谢）
中华人民共和国国旗法Law of the People's Republic of China on the National Flag
（1990年6月28日第七届全国人民代表大会常务委员会第十四次会议通过1990年6月28日中华人民共和国主席令第二十八号公布自1990年10月1日起施行）
(Adopted at the t4th Meeting of the Standing Committee of the Seventh National Peoples Congress on June 28, 1990, promulgated by Order No. 28 of the President of the People's Republic of China on June 28, 1990 and effective as of October 1, 1990)
第一条 为了维护国旗的尊严，增强公民的国家观念，发扬爱国主义精神，根据宪法，制定本法。
Article 1 The Law is enacted in accordance with the Constitution with a view to defending the dignity of the National Flag, enhancing citizens' consciousness of the State and promoting the spirit of patriotism.
第二条 中华人民共和国国旗是五星红旗。
Article 2 The National Flag of the People's Republic of China shall be a red flag with five stars.
中华人民共和国国旗按照中国人民政治协商会议第一届全体会议主席团公布的国旗制法说明制作。
The National Flag of the People's Republic of China shall be made according to the Directions for the Making of the National Flag promulgated by the Presidium of the First Plenary Session of the Chinese People's Political Consultative Conference.
第三条 中华人民共和国国旗是中华人民共和国的象征和标志。
Article 3 The National Flag of the People's Republic of China is the symbol and hallmark of the People's Republic of China.
每个公民和组织，都应当尊重和爱护国旗。
All citizens and organizations shall respect and care for the National Flag.
第四条 地方各级人民政府对本行政区域内国旗的升挂和使用，实施监督管理。
Article 4 The local people's governments at various levels shall exercise supervision over and administration of the display and use of the National Flag within their respective administrative areas.
外交部、国务院交通主管部门、中国人民解放军总政治部对各自管辖范围内国旗的升挂和使用，实施监督管理。
The Ministry of Foreign Affairs, the competent department in charge of communications under the State Council and the General Political Department of the Chinese People's Liberation Army shall exercise supervision over and administration of the display and use of the National Flag within their respective jurisdiction.
国旗由省、自治区、直辖市的人民政府指定的企业制作。
The National Flag shall be made by enterprises designated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
第五条 下列场所或者机构所在地，应当每日升挂国旗：
Article 5 The National Flag shall be displayed daily in the following places or premises of institutions:
（一）北京天安门广场、新华门；
(1) Tiananmen Square and Xinhuamen in Beijing;
（二）全国人民代表大会常务委员会，国务院，中央军事委员会，最高人民法院，最高人民检察院；中国人民政治协商会议全国委员会；
(2) The Standing Committee of the National People's Congress, the State Council, the Central Military Commission, the Supreme People's Court and the Supreme People's Procuratorate; The National Committee of the Chinese People's Political Consultative Conference;
（三）外交部；
(3) The Ministry of Foreign Affairs;
（四）出境入境的机场、港口、火车站和其他边境口岸，边防海防哨所。
(4) Airports, harbours and railway stations of entry or exit and other frontier ports, frontier stations and coastal defence stations.
第六条 国务院各部门，地方各级人民代表大会常务委员会、人民政府、人民法院、人民检察院，中国人民政治协商会议地方各级委员会，应当在工作日升挂国旗。
Article 6 Departments under the State Council, the standing committees of the local people's congresses, the people's governments, the people's courts, the people's procuratorates and the local committees of the Chinese People's Political Consultative Conference at various levels shall display the National Flag during working days.
全日制学校，除寒假、暑假和星期日外，应当每日升挂国旗。
Full-time schools shall display the National Flag daily, except during winter vacations, summer vacations and Sundays.
第七条 国庆节、国际劳动节、元旦和春节，各级国家机关和各人民团体应当升挂国旗；企业事业组织，村民委员会、居民委员会，城镇居民院（楼）以及广场、公园等公共活动场所，有条件的可以升挂国旗。
Article 7 State organs at all levels and mass organizations shall display the National Flag on National Day, International Labour Day, New Year's Day and the Spring Festival; the National Flag may be displayed, when conditions permit, in premises of enterprises, institutions, villagers' committees and residents' committees, in urban residential compounds (buildings) and in public places such as squares and parks.
不以春节为传统节日的少数民族地区，春节是否升挂国旗，由民族自治地方的自治机关规定。
In minority nationality areas where the Spring Festival is not a traditional festival, whether the National Flag is displayed during the Spring Festival shall be prescribed by the authorities practising self-government in the national autonomous areas.
民族自治地方在民族自治地方成立纪念日和主要传统民族节日，可以升挂国旗。
In a national autonomous area, the National Flag may be displayed on the anniversary of the founding of the national autonomous area and during major traditional festivals of the minority nationalities.
第八条 举行重大庆祝、纪念活动，大型文化、体育活动，大型展览会，可以升挂国旗。
Article 8 The National Flag may be displayed when important celebration and commemorative activities, large-scale cultural and sports activities and major exhibitions are held.
第九条 外交活动以及国家驻外使馆领馆和其他外交代表机构升挂、使用国旗的办法，由外交部规定。
Article 9 Measures for the display and use of the National Flag in diplomatic activities and by the Chinese embassies and consulates stationed in foreign countries and other diplomatic representative agencies shall be prescribed by the Ministry of Foreign Affairs.
第十条 军事机关、军队营区、军用舰船，按照中央军事委员会的有关规定升挂国旗。
Article 10 The National Flag shall be displayed by military organs at barracks and on military vessels in accordance with the relevant provisions of the Central Military Commission.
第十一条 民用船舶和进入中国领水的外国船舶升挂国旗的办法，由国务院交通主管部门规定。
Article 11 Measures for the display of the National Flag by civilian vessels or foreign vessels entering Chinese territorial waters shall be prescribed by the competent department in charge of communications under the State Council.
公安部门执行边防、治安、消防任务的船舶升挂国旗的办法，由国务院公安部门规定。
Measures for the display of the National Flag by public security vessels on frontier defence, security or fire control duties shall be prescribed by the departments in charge of public security under the State Council.
第十二条 依照本法第五条、第六条、第七条的规定升挂国旗的，应当早晨升起，傍晚降下。
Article 12 The National Flag, when displayed under Articles 5, 6 and 7 of this Law, shall be hoisted in the morning and lowered in the evening.
依照本法规定应当升挂国旗的，遇有恶劣天气，可以不升挂。
Where the National Flag shall be displayed under this Law, when the weather is inclement, it is permissible that the Flag not be displayed.
第十三条 升挂国旗时，可以举行升旗仪式。
Article 13 When the National Flag is displayed, a Flag-hoisting ceremony may be held.
举行升旗仪式时，在国旗升起的过程中，参加者应当面向国旗肃立致敬，并可以奏国歌或者唱国歌。
When a Flag-hoisting ceremony is held, persons present shall face the Flag and stand at attention to salute the Flag, and the National Anthem may be played or sung while the National Flag is being hoisted.
全日制中学小学，除假期外，每周举行一次升旗仪式。
A full-time middle school or primary school shall hold a Flag-hoisting ceremony once a week, except during vacations.
第十四条 下列人士逝世，下半旗志哀：
Article 14 The National Flag shall be lowered to the half staff as a token of mourning when the following persons pass away:
（一）中华人民共和国主席、全国人民代表大会常务委员会委员长、国务院总理、中央军事委员会主席；
(1) President of the People's Republic of China, Chairman of the Standing Committee of the National People's Congress, Premier of the State Council and Chairman of the Central Military Commission;
（二）中国人民政治协商会议全国委员会主席；
(2) Chairman of the National Committee of the Chinese People's Political Consultative Conference;
（三）对中华人民共和国作出杰出贡献的人；
(3) Persons who have made outstanding contributions to the People's Republic of China;
（四）对世界和平或者人类进步事业作出杰出贡献的人。
(4) Persons who have made outstanding contributions to world peace or the cause of human progress.
发生特别重大伤亡的不幸事件或者严重自然灾害造成重大伤亡时，可以下半旗志哀。
When unfortunate events causing especially serious casualties occur or when serious natural calamities have caused heavy casualties, the National Flag may be flown at half staff as a token of mourning.
依照本条第一款（三）、（四）项和第二款的规定下半旗，由国务院决定。
The half-staffing of the National Flag in accordance with the provisions of (3) and (4) in the first paragraph and of the second paragraph of this Article shall be decided by the State Council.
依照本条规定下半旗的日期和场所，由国家成立的治丧机构或者国务院决定。
Dates and places for the half-staffing of the National Flag under this Article shall be decided by the funeral organ established by the State, or shall be decided by the State Council.
第十五条 升挂国旗，应当将国旗置于显著的位置。
Article 15 When the National Flag is displayed, it shall be placed in a prominent position.
列队举持国旗和其他旗帜行进时，国旗应当在其他旗帜之前。
The National Flag, when raised or carried in a procession with another flag or flags, shall be in front of the other flag or flags.
国旗与其他旗帜同时升挂时，应当将国旗置于中心、较高或者突出的位置。
The National Flag, when displayed with another flag or flags, shall be either at the center, above the other flag or flags, or in a position of prominence.
在外事活动中同时升挂两个以上国家的国旗时，应当按照外交部的规定或者国际惯例升挂。
When the National Flags of two or more nations are displayed in foreign affairs activities, relevant provisions of the Ministry of Foreign Affairs or the international practice shall be followed.
第十六条 在直立的旗杆上升降国旗，应当徐徐升降。
Article 16 The National Flag, when hoisted or lowered from a vertical staff, shall be hoisted or lowered slowly.
升起时，必须将国旗升至杆顶；降下时，不得使国旗落地。
When hoisted, the National Flag must reach the peak of the staff; when lowered, it may not touch the ground.
下半旗时，应当先将国旗升至杆顶，然后降至旗顶与杆顶之间的距离为旗杆全长的三分之一处；
The National Flag, when flown at half staff, shall be first hoisted to the peak of the staff and then lowered to a point where the distance between the top of the Flag and the peak of the staff is one third of the length of the staff;
降下时，应当先将国旗升至杆顶，然后再降下。
the Flag, when lowered, shall be again hoisted to the peak before it is lowered.
第十七条 不得升挂破损、污损、褪色或者不合规格的国旗。
Article 17 No damaged, defiled, faded or substandard National Flag shall be displayed.
第十八条 国旗及其图案不得用作商标和广告，不得用于私人丧事活动。
Article 18 The National Flag and the design thereof shall not be used as a trade mark or for advertising purposes, and shall not be used in private funeral activities.
第十九条 在公众场合故意以焚烧、毁损、涂划、玷污、践踏等方式侮辱中华人民共和国国旗的，依法追究刑事责任；
Article 19 Whoever desecrates the National Flag of the People's Republic of China by publicly and wilfully burning, mutilating, scrawling on, defiling or trampling upon it shall be investigated for criminal responsibilities according to law;
情节较轻的，参照治安管理处罚条例的处罚规定，由公安机关处以十五日以下拘留。
where the offence is relatively minor, he shall be detained for not more than 15 days by the public security organ in reference to the provisions of the Regulations on Administrative Penalties for Public Security.
第二十条 本法自１９９０年１０月１日起施行。
Article 20 This Law shall enter into force as of October 1, 1990. 中华人民共和国公民出境入境管理法
LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON THE CONTROL OF THE EXIT AND ENTRY OF CITIZENS
第一章 总 则
Chapter I General Provisions
第一条 为保障中国公民出入中国国境的正当权利和利益，促进国际交往，特制定本法。
Article 1 This Law is formulated with a view to safeguarding the legitimate rights and interests of Chinese citizens with respect to their exit from and entry into China's territory and to promoting international exchange.
第二条 中国公民凭国务院主管机关及其授权的机关签发的有效护照或者其他有效证件出境、入境，无需办理签证。
Article 2 Chinese citizens may leave or enter the country with valid passports or other valid certificates issued by the competent departments of the State Council or other departments authorized by them. They shall not be required to apply for visas.
第三条 中国公民出境、入境，从对外开放的或者指定的口岸通行，接受边防检查机关的检查。
Article 3 For exit and entry, Chinese citizens shall pass through open ports or other designated ports and shall be subject to inspection by the frontier inspection offices.
第四条 中国公民出境后，不得有危害祖国安全、荣誉和利益的行为。
Article 4 After leaving the country, Chinese citizens may not commit any act harmful to the security, honour or interests of their country.
第二章 出 境
Chapter II Exit from the Country
第五条 中国公民因私事出境，向户口所在地的市、县公安机关提出申请，除本法第八条规定的情形外，都可以得到批准。
Article 5 Chinese citizens who desire to leave the country for private purposes shall apply to the public security organs of the city or county in which their residence is registered. Approval shall be granted except in cases prescribed in Article 8 of this Law.
公安机关对中国公民因私事出境的申请，应当在规定的时间内作出批准或者不批准的决定，通知申请人。
The public security organs shall decide, within a specified time, whether to approve or disapprove the citizens' applications for leaving the country for private purposes, and shall notify the applicants accordingly.
第六条 中国公民因公务出境，由派遣部门向外交部或者外交部授权的地方外事部门申请办理出境证件。
Article 6 In the case of Chinese citizens leaving the country on official business, the units sending them abroad shall apply to the Ministry of Foreign Affairs or the local foreign affairs department authorized by the ministry for the citizens' exit certificates and acquire the certificates for them.
第七条 海员因执行任务出境，由港务监督局或者港务监督局授权的港务监督办理出境证件。
Article 7 In the case of seamen leaving the country to perform their duties, the Bureau of Harbour Superintendence or a harbour superintendent authorized by the bureau shall acquire the exit certificates for them.
第八条 有下列情形之一的，不批准出境：
Article 8 Approval to exit from the country shall not be granted to persons belonging to any of the following categories:
（一）刑事案件的被告人和公安机关或者人民检察院或者人民法院认定的犯罪嫌疑人；
(1) defendants in criminal cases or criminal suspects confirmed by a public security organ, a people's procuratorate or a people's court;
（二）人民法院通知有未了结民事案件不能离境的；
(2) persons who, as notified by a people's court, shall be denied exit owing to involvement in unresolved civil cases;
（三）被判处刑罚正在服刑的；
(3) convicted persons serving their sentences;
（四）正在被劳动教养的；
(4) persons undergoing rehabilitation through labour; and
（五）国务院有关主管机关认为出境后将对国家安全造成危害或者对国家利益造成重大损失的。
(5) persons whose exit from the country will, in the opinion of the competent department of the State Council, be harmful to state security or cause a major loss to national interests.
第九条 有下列情形之一的，边防检查机关有权阻止出境，并依法处理：
Article 9 The frontier inspection offices shall have the power to stop persons belonging to any of the following categories from leaving the country and to deal with them according to law:
（一）持用无效出境证件的；
(1) holders of invalid exit certificates;
（二）持用他人出境证件的；
(2) holders of exit certificates other than their own; and
（三）持用伪造或者涂改的出境证件的。
(3) holders of forged or altered exit certificates.
第三章 入 境
Chapter III Entry into the Country
第十条 定居国外的中国公民要求回国定居的，应当向中国驻外国的外交代表机关、领事机关或者外交部授权的其他驻外机关办理手续，也可以向有关省、自治区、直辖市的公安机关办理手续。
Article 10 Chinese citizens residing abroad who desire to return to China for permanent residence shall complete the relevant procedures at the Chinese diplomatic missions, consular offices or other agencies located abroad that are authorized by the Ministry of Foreign Affairs, or at the public security organs of the relevant provinces, autonomous regions, or municipalities directly under the Central Government.
第十一条 入境定居或者工作的中国公民，入境后应当按照户口管理规定，办理常住户口登记。入境暂住的，应当按照户口管理规定办理暂住登记。
Article 11 After their entry into China, Chinese citizens who have come for permanent residence or employment shall register for prolonged residence in accordance with the provisions for the administration of residence. Those who have entered for a temporary stay shall register for temporary residence in accordance with the same provisions.
第四章 管理机关
Chapter IV Administrative Organs
第十二条 因公务出境的中国公民所使用的护照由外交部或者外交部授权的地方外事部门颁发，
Article 12 Passports for Chinese citizens going abroad on official business shall be issued by the Ministry of Foreign Affairs or by the local foreign affairs departments authorized by the ministry.
海员证由港务监督局或者港务监督局授权的港务监督颁发，
Seamen's papers shall be issued by the Bureau of Harbour Superintendence or a harbour superintendent authorized by the bureau.
因私事出境的中国公民所使用的护照由公安部或者公安部授权的地方公安机关颁发。
Passports for Chinese citizens going abroad for private purposes shall be issued by the Ministry of Public Security or by local public security organs authorized by the ministry.
中国公民在国外申请护照、证件，由中国驻外国的外交代表机关、领事机关或者外交部授权的其他驻外机关颁发。
Passports and certificates which Chinese citizens apply for abroad shall be issued by the Chinese diplomatic missions, consular offices or other agencies located abroad authorized by the Ministry of Foreign Affairs.
第十三条 公安部、外交部、港务监督局和原发证机关，各自对其发出的或者其授权的机关发出的护照和证件，有权吊销或者宣布作废。
Article 13 The Ministry of Public Security, the Ministry of Foreign Affairs, the Bureau of Harbour Superintendence and other agencies that issue passports and certificates shall have the power to cancel passports and certificates issued by them or by their authorized agencies, or to declare such passports and certificates invalid.
第五章 处 罚
Chapter V Penalties
第十四条 对违反本法规定，非法出境、入境，伪造、涂改、冒用、转让出境、入境证件的，公安机关可以处以警告或者十日以下的拘留处罚；
Article 14 Any person who, in violation of the provisions of this Law, leaves or enters the country illegally, forges or alters an exit or entry certificate, uses another person's certificate as his own or transfers his certificate may be given a warning or placed in detention for not more than ten days by a public security organ.
情节严重，构成犯罪的，依法追究刑事责任。
If the circumstances of the case are serious enough to constitute a crime, criminal responsibility shall be investigated in accordance with the Law.
第十五条 受公安机关拘留处罚的公民对处罚不服的，在接到通知之日起十五日内，可以向上一级公安机关提出申诉，由上一级公安机关作出最后的裁决，也可以直接向当地人民法院提起诉讼。
Article 15 If a citizen subject to the penalty of detention by a public security organ refuses to accept the penalty, he may, within 15 days of receiving notification, appeal to the public security organ at the next higher level, which shall make the final decision; he may also directly file suit in the local people's court.
第十六条 执行本法的国家工作人员，利用职权索取、收受贿赂的，依照《中华人民共和国刑法》和全国人民代表大会常务委员会《关于严惩严重破坏经济的罪犯的决定》处罚；
Article 16 Where a state functionary charged with implementing this Law takes advantage of his position and power to extort and accept bribes, he shall be punished according to the Criminal Law of the People's Republic of China and the Decision of the Standing Committee of the National People's Congress Regarding the Severe Punishment of Criminals Who Seriously Undermine the Economy.
有其他违法失职行为，情节严重，构成犯罪的，依照《中华人民共和国刑法》有关规定追究刑事责任。
If he has committed any other act involving violation of the Law and dereliction of duty which is serious enough to constitute a crime, his criminal responsibility shall be investigated according to the relevant provisions of the Criminal Law of the People's Republic of China.
第六章 附 则
Chapter VI Supplementary Provisions
第十七条 中国公民往来香港地区或者澳门地区的管理办法，由国务院有关部门另行制订。
Article 17 Control measures governing Chinese citizens' travels to and from the Hong Kong or the Macao region shall be separately formulated by the relevant departments of the State Council.
第十八条 在同中国毗邻国家接壤边境地区居住的中国公民临时出境、入境，有两国之间协议的，按照协议执行，没有协议的按照中国政府的规定执行。
Article 18 Transistory exit from and entry into China by Chinese citizens residing in areas bordering on a neighbouring country shall be handled according to any relevant agreements between the two countries or, in the absence of such agreements, according to the relevant provisions of the Chinese Government.
国际列车和民航国际航班乘务人员、国境铁路工作人员的出境、入境，按照协议和有关规定执行。
The exit and entry of crews of transnational trains, crews of civil aviation planes operating international flights and the railway functionaries working in China's border areas shall be handled according to relevant agreements and provisions.
第十九条 公安部、外交部、交通部根据本法制定实施细则，报国务院批准施行。
Article 19 The Ministry of Public Security, the Ministry of Foreign Affairs and the Ministry of Communications shall, pursuant to this Law, formulate rules for its implementation, which shall go into effect after being submitted to and approved by the State Council.
第二十条 本法自一九八六年二月一日起施行。
Article 20 This Law shall go into effect as of February 1, 1986. 中华人民共和国教育法
Education Law of the People's Republic of China
第一章 总则
CHAPTER I GENERAL PROVISIONS
第一条 为了发展教育事业，提高全民族的素质，促进社会主义物质文明和精神文明建设，根据宪法，制定本法。
Article 1 This Law is enacted in accordance with the Constitution with a view to developing the cause of education, enhancing the quality of the entire nation and promoting the socialist material as well as cultural and ethical progress.
第二条 在中华人民共和国境内的各级各类教育，适用本法。
Article 2 This Law shall be applicable to education of all types and at all levels offered within the territory of the People's Republic of China.
第三条 国家坚持以马克思列宁主义、毛泽东思想和建设有中国特色社会主义理论为指导，遵循宪法确定的基本原则，发展社会主义的教育事业。
Article 3 In developing the cause of socialist education, the State adheres to taking Marxism, Leninism, Mao Zedong Thought and the theory of building socialism with Chinese characteristics as its guidelines and follows the basic principles defined in the Constitution.
第四条 教育是社会主义现代化建设的基础，国家保障教育事业优先发展。
Article 4 Education is the basis of the socialist modernization drive, and the State ensures priority to the development of educational undertakings.
全社会应当关心和支持教育事业的发展。
The entire society should show concern for and give support to the development of educational undertakings.
全社会应当尊重教师。
The entire society should respect teachers.
第五条 教育必须为社会主义现代化建设服务，必须与生产劳动相结合，培养德、智、体等方面全面发展的社会主义事业的建设者和接班人。
Article 5 Education must serve the socialist modernization drive and must be combined with production and physical labour in order to train for the socialist cause builders and successors who are developed in an all-round way-morally, intellectually and physically.
第六条 国家在受教育者中进行爱国主义、集体主义、社会主义的教育，进行理想、道德、纪律、法制、国防和民族团结的教育。
Article 6 The State conducts education among educatees in patriotism, collectivism, socialism as well as in the importance of ideals, ethics, discipline, the legal system, national defense and national unity.
第七条 教育应当继承和弘扬中华民族优秀的历史文化传统，吸收人类文明发展的一切优秀成果。
Article 7 In education the brilliant historic and cultural tradition of the Chinese nation shall be inherited and carried forward and all other excellent achievements of human civilization shall be absorbed.
第八条 教育活动必须符合国家和社会公共利益。
Article 8 Educational activities shall conform to the State and public interests.
国家实行教育与宗教相分离。任何组织和个人不得利用宗教进行妨碍国家教育制度的活动。
The State separates education from religion. No organization or individual may make use of religion to conduct activities that interfere with the educational system of the State.
第九条 中华人民共和国公民有受教育的权利和义务。
Article 9 Citizens of the People's Republic of China shall have the right and obligation to receive education.
公民不分民族、种族、性别、职业、财产状况、宗教信仰等，依法享有平等的受教育机会。
All citizens, regardless of ethnic group, race, sex, occupation, property status or religious belief, shall enjoy equal opportunities for education according to law.
第十条 国家根据各少数民族的特点和需要，帮助各少数民族地区发展教育事业。
Article 10 The State, in light of the characteristics and needs of the different minority ethnic groups, provides assistance to the development of educational undertakings in regions inhabited by the minority ethnic groups.
国家扶持边远贫困地区发展教育事业。
The State supports and assists the development of educational undertakings in the outlying and poverty-stricken areas.
国家扶持和发展残疾人教育事业。
The State supports and develops educational undertakings for the disabled.
第十一条 国家适应社会主义市场经济发展和社会进步的需要，推进教育改革，促进各级各类教育协调发展，建立和完善终身教育体系。
Article 11 To meet the needs of developing a socialist market economy and promoting social progress, the State carries forward educational reform, fosters a coordinated development of education at various levels and of various types, and establishes and improves a system of life-long education.
国家支持、鼓励和组织教育科学研究，推广教育科学研究成果，促进教育质量提高。
The State supports, encourages and organizes scientific research in education, disseminate the results of scientific research in education so as to enhance the quality of education.
第十二条 汉语言文字为学校及其他教育机构的基本教学语言文字。少数民族学生为主的学校及其他教育机构，可以使用本民族或者当地民族通用的语言文字进行教学。
Article 12 The spoken and written Chinese language shall be the basic spoken and written language in teaching in schools and other institutions of education. In schools and other institutions of education in which students of a minority ethnic group constitute the majority, the spoken and written language used by the specific ethnic group or commonly used by the local ethnic groups may be used for instruction.
学校及其他教育机构进行教学，应当推广使用全国通用的普通话和规范字。
Putonghua (common speech based on Beijing pronunciation) and the standar-dized characters designed for use throughout the country shall be widely used in instruction in schools and other institutions of education.
第十三条 国家对发展教育事业做出突出贡献的组织和个人，给予奖励。
Article 13 The State awards units or individuals that have made outstanding achievements in the development of education.
第十四条 国务院和地方各级人民政府根据分级管理、分工负责的原则，领导和管理教育工作。
Article 14 The State Council and the local people's governments at various levels shall guide and administer educational work under the principles of admini-stration by different levels and of a division of responsibilities.
中等及中等以下教育在国务院领导下，由地方人民政府管理。
Secondary education and education at lower levels shall be administered by the local people's governments under the guidance of the State Council.
高等教育由国务院和省、自治区、直辖市人民政府管理。
Higher education shall be administered by the State Council, and/or the people's governments of provinces, autonomous regions, or municipalities directly under the Central Government.
第十五条 国务院教育行政部门主管全国教育工作，统筹规划、协调管理全国的教育事业。
Article 15 The administrative department of education under the State Council shall be in charge of the nationwide educational work, and undertake overall planning, coordination and management of the educational undertakings throughout the country.
县级以上地方各级人民政府教育行政部门主管本行政区域内的教育工作。
The administrative departments of education under the people's governments at or above the county level shall be in charge of the educational work in their respective administrative regions.
县级以上各级人民政府其他有关部门在各自的职责范围内，负责有关的教育工作。
Other departments concerned under the people's governments at or above the county level shall be responsible for the related educational work within the scope of their functions and duties.
第十六条 国务院和县级以上地方各级人民政府应当向本级人民代表大会或者其常务委员会报告教育工作和教育经费预算、决算情况，接受监督。
Article 16 The State Council and the local people's governments at or above the county level shall report to the people's congresses at the corresponding levels or their standing committees on the work of education and on the budgets and final accounts of the operating expenses for education, which shall be subject to supervision.
第二章 教育基本制度
CHAPTER II BASIC SYSTEM OF EDUCATION
第十七条 国家实行学前教育、初等教育、中等教育、高等教育的学校教育制度。
Article 17 The State applies a school education system embracing pre- school education, primary education, secondary education and higher education.
国家建立科学的学制系统。学制系统内的学校和其他教育机构的设置、教育形式、修业年限、招生对象、培养目标等，由国务院或者由国务院授权教育行政部门规定。
The State establishes a scientific schooling system. The establishment, forms of instruction, length of schooling, enrollment targets, objectives of training, etc. of schools and other institutions of education governed by the schooling system shall be prescribed by the State Council or the administrative department of education empowered by the State Council.
第十八条 国家实行九年制义务教育制度。
Article 18 The State applies a system of nine-year compulsory education.
各级人民政府采取各种措施保障适龄儿童、少年就学。
People's governments at all levels shall take various measures to guarantee school-age children and adolescents access to education.
适龄儿童、少年的父母或者其他监护人以及有关社会组织和个人有义务使适龄儿童、少年接受并完成规定年限的义务教育。
Parents or other guardians of school-age children and adolescents as well as social organizations and individuals concerned shall have the obligation to ensure that school-age children and adolescents receive and complete compulsory education for the prescribed number of years.
第十九条 国家实行职业教育制度和成人教育制度。
Article 19 The State applies a system of vocational education and a system of adult education.
各级人民政府、有关行政部门以及企业事业组织应当采取措施，发展并保障公民接受职业学校教育或者各种形式的职业培训。
People's governments at various levels, the administrative departments concer-ned and enterprises and institutions shall adopt measures to develop educational programs and guarantee that citizens receive education in vocational schools or different types of vocational training.
国家鼓励发展多种形式的成人教育，使公民接受适当形式的政治、经济、文化、科学、技术、业务教育和终身教育。
The State encourages the development of varied forms of adult education so that citizens may receive appropriate education in politics, economics, culture, science and technology and professional or life-long education.
第二十条 国家实行国家教育考试制度。
Article 20 The State applies a national education examination system.
国家教育考试由国务院教育行政部门确定种类，并由国家批准的实施教育考试的机构承办。
The administrative department of education under the State Council shall determine the types of national education examination which shall be undertaken by the institutions that conduct such education examination as approved by the State.
第二十一条 国家实行学业证书制度。
Article 21 The State applies a system of education certificates.
经国家批准设立或者认可的学校及其他教育机构按照国家有关规定，颁发学历证书或者其他学业证书。
Schools and other institutions of education established with the approval of or recognized by the State shall, in accordance with the relevant regulations of the State, grant educational qualification certificates or other education certificates.
第二十二条 国家实行学位制度。
Article 22 The State applies a system of academic degree.
学位授予单位依法对达到一定学术水平或者专业技术水平的人员授予相应的学位，颁发学位证书。
Institutions entitled to grant academic degrees shall grant to persons who have attained the required academic or professional or technical level corresponding academic degrees and issue to them degree certificates in accordance with law.
第二十三条 各级人民政府、基层群众性自治组织和企业事业组织应当采取各种措施，开展扫除文盲的教育工作。
Article 23 People's governments at various levels, grass-roots autonomous organizations of a mass character and enterprises and institutions shall take all kinds of measures to carry out literacy education program.
按照国家规定具有接受扫除文盲教育能力的公民，应当接受扫除文盲的教育。
Citizens capable of receiving literacy education according to relevant regulations of the State shall receive literacy education.
第二十四条 国家实行教育督导制度和学校及其他教育机构教育评估制度。
Article 24 The State applies an educational supervision system and an educational evaluation system for schools and other institutions of education.
第三章 学校及其他教育机构
CHAPTER III SCHOOLS AND OTHER INSTITUTIONS OF EDUCATION
第二十五条 国家制定教育发展规划，并举办学校及其他教育机构。
Article 25 The State formulates plans for the development of education and establishes and runs schools and other institutions of education.
国家鼓励企业事业组织、社会团体、其他社会组织及公民个人依法举办学校及其他教育机构。
The State encourages enterprises, institutions, public organizations and other social organizations, as well as individual citizens to establish and run schools or other institutions of education in accordance with law.
任何组织和个人不得以营利为目的举办学校及其他教育机构。
No organization or individual may establish or run a school or any other institution of education for profit-making purposes.
第二十六条 设立学校及其他教育机构，必须具备下列基本条件：
Article 26 For the establishment of a school or any other institution of education, the following basic conditions shall be fulfilled:
（一）有组织机构和章程；
(1) having an organizational structure and rules and regulations;
（二）有合格的教师；
(2) having qualified teachers;
（三）有符合规定标准的教学场所及设施、设备等；
(3) having teaching premises, facilities and equipment that are up to the required standards; and
（四）有必备的办学资金和稳定的经费来源。
(4) having the necessary funds for running the school as well as a stable source of funding.
第二十七条 学校及其他教育机构的设立、变更和终止，应当按照国家有关规定办理审核、批准、注册或者备案手续。
Article 27 The establishment, modification or termination of a school or any other institution of education shall, in accordance with the relevant regulations of the State, go through the formalities of examination, verification, approval and registration or filing for the record.
第二十八条 学校及其他教育机构行使下列权利：
Article 28 Schools and other institutions of education shall exercise the following rights:
（一）按照章程自主管理；
(1) to administer school affairs independently in accordance with their rules and regulations;
（二）组织实施教育教学活动；
(2) to organize and conduct educational and teaching activities;
（三）招收学生或者其他受教育者；
(3) to enroll students or other educatees;
（四）对受教育者进行学籍管理，实施奖励或者处分；
(4) to manage school roll and grant awards to or take disciplinary measures against educatees;
（五）对受教育者颁发相应的学业证书；
(5) to grant to educatees appropriate education certificates;
（六）聘任教师及其他职工，实施奖励或者处分；
(6) to recruit teachers, other staff and workers and grant awards to or take disciplinary measures against them;
（七）管理、使用本单位的设施和经费；
(7) to manage and use the facilities and financial resources of their own;
（八）拒绝任何组织和个人对教育教学活动的非法干涉；
(8) to brook no unlawful interference in their educational and teaching activities by any organization or individual; and
（九）法律、法规规定的其他权利。
(9) other rights prescribed by laws and regulations.
国家保护学校及其他教育机构的合法权益不受侵犯。
The State protects the lawful rights and interests of schools and other institutions of education from infringement.
第二十九条 学校及其他教育机构应当履行下列义务：
Article 29 Schools and other institutions of education shall fulfil the following obligations:
（一）遵守法律、法规；
(1) to observe laws and regulations;
（二）贯彻国家的教育方针，执行国家教育教学标准，保证教育教学质量；
(2) to implement the State's educational policies, apply the standards set by the State for education and teaching and guarantee the quality of education and teaching;
（三）维护受教育者、教师及其他职工的合法权益；
(3) to safeguard the lawful rights and interests of the educatees, teachers and other staff and workers;
（四）以适当方式为受教育者及其监护人了解受教育者的学业成绩及其他有关情况提供便利；
(4) to provide convenience in appropriate ways for educatees and their guardians to have access to the educatees' academic performance and other relevant information;
（五）遵照国家有关规定收取费用并公开收费项目；
(5) to collect fees according to the regulations of the State and publicize the individual items of such fees; and
（六）依法接受监督。
(6) to be subjected to supervision according to law.
第三十条 学校及其他教育机构的举办者按照国家有关规定，确定其所举办的学校或者其他教育机构的管理体制。
Article 30 Organizations or individuals that establish and run schools or other institutions of education may, in accordance with the relevant regulations of the State, determine the management system for the schools or other institutions of education that they establish and run.
学校及其他教育机构的校长或者主要行政负责人必须由具有中华人民共和国国籍、在中国境内定居、并具备国家规定任职条件的公民担任，其任免按照国家有关规定办理。学校的教学及其他行政管理，由校长负责。
The president or the leading administrator of a school or any other institution of education shall be a citizen of the nationality of the People's Republic of China, who has settled down within the territory of China and meets the qualifications for the post prescribed by the State, and he or she shall be appointed or removed in accordance with the relevant regulations of the State. The president of a school shall be in charge of the school's teaching and administration.
学校及其他教育机构应当按照国家有关规定，通过以教师为主体的教职工代表大会等组织形式，保障教职工参与民主管理和监督。
Schools and other institutions of education shall, in accordance with the relevant regulations of the State guarantee that teachers, staff members and workers participate in the democratic management and supervision through the congress of teachers, staff members and workers with teachers as its main body, or through other forms.
第三十一条 学校及其他教育机构具备法人条件的，自批准设立或者登记注册之日起取得法人资格。
Article 31 A school or any other institution of education that meets the requirements for a legal person shall acquire the status of a legal person from the date on which its establishment is approved or it is registered.
学校及其他教育机构在民事活动中依法享有民事权利，承担民事责任。
A school or any other institution of education shall, in civil activities, enjoy civil rights and bear civil liabilities according to law.
学校及其他教育机构中的国有资产属于国家所有。
The State assets in a school or any other institution of education shall be owned by the State.
学校及其他教育机构兴办的校办产业独立承担民事责任。
Factories run by schools or other institutions of education shall bear civil liabilities independently.
第四章 教师和其他教育工作者
CHAPTER IV TEACHERS AND OTHER EDUCATORS
第三十二条教师享有法律规定的权利，履行法律规定的义务，忠诚于人民的教育事业。
Article 32 Teachers shall enjoy the rights prescribed by law, fulfil the obligations prescribed by law and devote themselves to the people's cause of education.
第三十三条 国家保护教师的合法权益，改善教师的工作条件和生活条件，提高教师的社会地位。
Article 33 The State protects the lawful rights and interests of teachers, improves their working and living conditions and enhances their social status.
教师的工资报酬、福利待遇，依照法律、法规的规定办理。
Salaries and welfare benefits for teachers shall be handled according to the provisions of laws and regulations.
第三十四条 国家实行教师资格、职务、聘任制度，通过考核、奖励、培养和培训，提高教师素质，加强教师队伍建设。
Article 34 The State applies a system of qualifications, posts and appoint-ment for teachers, enhances the quality of teachers and build a strong contingent of teachers by means of examination, awards and training.
第三十五条 学校及其他教育机构中的管理人员，实行教育职员制度。
Article 35 A system of educational administrators shall be applied for administrative personnel of schools and other institutions of education.
学校及其他教育机构中的教学辅助人员和其他专业技术人员，实行专业技术职务聘任制度。
A system of appointment for professional or technical post shall be applied for auxiliary teaching staff and other professional or technical personnel in schools and other institutions of education.
第三十六条 受教育者在入学、升学、就业等方面依法享有平等权利。
Article 36 Educatees shall according to law enjoy equal rights in enrollment, admission to schools of a higher level, employment, etc.
学校和有关行政部门应当按照国家有关规定，保障女子在入学、升学、就业、授予学位、派出留学等方面享有同男子平等的权利。
Schools and administrative departments concerned shall, in accordance with relevant regulations of the State, ensure that females enjoy equal rights with males in enrollment, admission to schools of a higher level, employment, conferment of academic degrees, dispatch for study abroad, etc.
第三十七条 国家、社会对符合入学条件、家庭经济困难的儿童、少年、青年，提供各种形式的资助。
Article 37 The State and society provide financial assistance of various forms to children, adolescents and youths who meet the conditions for school admission but whose families have financial difficulties.
第三十八条 国家、社会、学校及其他教育机构应当根据残疾人身心特性和需要实施教育，并为其提供帮助和便利。
Article 38 The State, society, schools and other institutions of education shall carry out education for the disabled in light of their physical and mental conditions and needs and provide them with assistance and convenience.
第三十九条 国家、社会、家庭、学校及其他教育机构应当为有违法犯罪行为的未成年人接受教育创造条件。
Article 39 The State, society, families, schools and other institutions of education shall create conditions for adolescent delinquents to receive education.
第四十条 从业人员有依法接受职业培训和继续教育的权利和义务。
Article 40 Employees shall have the right and obligation to receive voca-tional training and continuing education according to law.
国家机关、企业事业组织和其他社会组织，应当为本单位职工的学习和培训提供条件和便利。
State organs, enterprises and institutions as well as other social organizations shall create conditions and provide convenience for their staff and workers to study and receive training.
第四十一条 国家鼓励学校及其他教育机构、社会组织采取措施，为公民接受终身教育创造条件。
Article 41 The State encourages schools and other institutions of education as well as social organizations to take measures to create conditions for citizens to receive life-long education.
第四十二条 受教育者享有下列权利：
Article 42 Educatees shall enjoy the following rights:
（一）参加教育教学计划安排的各种活动，使用教育教学设施、设备、图书资料；
(1) to participate in various activities arranged according to educational or teaching programs and use educational or teaching facilities, equipment and books and materials;
（二）按照国家有关规定获得奖学金、贷学金、助学金；
(2) to receive scholarships, student loans or subsidies in accordance with the relevant regulations of the State;
（三）在学业成绩和品行上获得公正评价，完成规定的学业后获得相应的学业证书、学位证书；
(3) to receive a fair evaluation of his or her academic performance and moral character, and receive an education certificate or academic degree certificate, as appropriate, upon completion of the required programs;
（四）对学校给予的处分不服向有关部门提出申诉，对学校、教师侵犯其人身权、财产权等合法权益，提出申诉或者依法提起诉讼；
(4) to lodge a complaint with the competent department if he or she refuses to accept punishment imposed by the school, and to lodge a complaint or bring a lawsuit, in accordance with law, against an infringement upon his or her right of the person or property or other lawful rights and interests by the school authorities or teachers; and
（五）法律、法规规定的其他权利。
(5) other rights as stipulated by law or regulations.
第四十三条受教育者应当履行下列义务：
Article 43 Educatees shall fulfil the following obligations:
（一）遵守法律、法规；
(1) to observe law and regulations;
（二）遵守学生行为规范，尊敬师长，养成良好的思想品德和行为习惯；
(2) to observe norms of conduct for students, respect teachers and develop sound ideology, moral character and habits of conduct;
（三）努力学习，完成规定的学习任务；
(3) to work hard in their studies and complete the assigned tasks of study; and
（四）遵守所在学校或者其他教育机构的管理制度。
(4) to adhere to the management system of the school or any other institution of education they attend.
第四十四条 教育、体育、卫生行政部门和学校及其他教育机构应当完善体育、卫生保健设施，保护学生的身心健康。
Article 44 Administrative departments of education, sports and public health, and schools or other institutions of education shall improve sports and health care facilities to ensure students good health both in body and in mind.
第四十五条 国家机关、军队、企业事业组织、社会团体及其他社会组织和个人，应当依法为儿童、少年、青年学生的身心健康成长创造良好的社会环境。
Article 45 State organs, units of the army, enterprises, institutions, public organizations, other social organizations and individuals shall, in accordance with law, create a good social environment for children, adolescents and students so that they may grow up healthy both physically and mentally.
第四十六条 国家鼓励企业事业组织、社会团体及其他社会组织同高等学校、中等职业学校在教学、科研、技术开发和推广等方面进行多种形式的合作。
Article 46 The State encourages enterprises, institutions, public organiza-tions and other social organizations to cooperate in various forms with institutions of higher learning and secondary vocational schools in teaching, scientific research, and technological development and popularization.
企业事业组织、社会团体及其他社会组织和个人，可以通过适当形式，支持学校的建设，参与学校管理。
Enterprises, institutions, public organizations, other social organizations and individuals may, in appropriate ways, support the development of schools and participate in their management.
第四十七条 国家机关、军队、企业事业组织及其他社会组织应当为学校组织的学生实习、社会实践活动提供帮助和便利。
Article 47 State organs, units of the army, enterprises, institutions and other social organizations shall provide assistance and convenience for students' internships and social practices arranged by schools.
第四十八条 学校及其他教育机构在不影响正常教育教学活动的前提下，应当积极参加当地的社会公益活动。
Article 48 Schools and other institutions of education shall take an active part in local public welfare activities, provided that this does not affect their normal educational and teaching activities.
第四十九条 未成年人的父母或者其他监护人应当为其未成年子女或者其他被监护人受教育提供必要条件。
Article 49 Parents or other guardians of minors shall provide the necessary conditions for their minor children or other minors under their guardianship to receive education.
未成年人的父母或者其他监护人应当配合学校及其他教育机构，对其未成年子女或者其他被监护人进行教育。
Parents or other guardians of minors shall coordinate with schools or other institutions of education in educating their minor children or other minors under their guardianship.
学校、教师可以对学生家长提供家庭教育指导。
Schools and teachers may furnish parents of students with guidance for family education.
第五十条 图书馆、博物馆、科技馆、文化馆、美术馆、体育馆( 场) 等社会公共文化体育设施，以及历史文化古迹和革命纪念馆( 地) ，应当对教师、学生实行优待，为受教育者接受教育提供便利。
Article 50 Libraries, museums, science and technology centers, cultural centers, art galleries, stadiums (gymnasiums) and other public cultural and sports facilities as well as places of historic and cultural interest and revolutionary memorial halls (sites) shall give preferential treatment to teachers and students and provide convenience for educatees to receive education.
广播、电视台（站）应当开设教育节目，促进受教育者思想品德、文化和科学技术素质的提高。
Radio and television stations (centers) shall offer educational programs designed to help enhance the ideology and moral character and cultural, scientific and technological qualities of educatees.
第五十一条 国家、社会建立和发展对未成年人进行校外教育的设施。
Article 51 The State and society shall establish and develop educational facilities for minors to receive after-school education.
学校及其他教育机构应当同基层群众性自治组织、企业事业组织、社会团体相互配合，加强对未成年人的校外教育工作。
Schools and other institutions of education shall coordinate with grassroots autonomous organizations of a mass character, enterprises, institutions and public organizations to strengthen after-school education for minors.
第五十二条 国家鼓励社会团体、社会文化机构及其他社会组织和个人开展有益于受教育者身心健康的社会文化教育活动。
Article 52 The State encourages public organizations, social and cultural institutions, other social organizations and individuals to offer social, cultural and educational activities that are conducive to the sound development in body and mind of educatees.
第七章 教育投入与条件保障
CHAPTER VII EDUCATIONAL INPUT AND GUARANTEE OF CONDITIONS
第五十三条 国家建立以财政拨款为主、其他多种渠道筹措教育经费为辅的体制，逐步增加对教育的投入，保证国家举办的学校教育经费的稳定来源。
Article 53 The State practises a system wherein government appropriations constitute the main body of the educational appropriations, supplemented by funds raised from a variety of other sources, and the State gradually increases its educational input so as to ensure a stable source of educational appropriations for State-run schools.
企业事业组织、社会团体及其他社会组织和个人依法举办的学校及其他教育机构，办学经费由举办者负责筹措，各级人民政府可以给予适当支持。
With respect to schools and other institutions of education established and run by enterprises, institutions, public organizations, other social organizations or individuals, their operating expenses shall be raised by the respective sponsors; the people's governments at various levels may provide them with appropriate support.
第五十四条 国家财政性教育经费支出占国民生产总值的比例应当随着国民经济的发展和财政收入的增长逐步提高。具体比例和实施步骤由国务院规定。
Article 54 The proportion of educational appropriations in gross national product allocated by the State shall gradually rise, as the national economy develops and the financial revenue increases. The specific proportion and measures for its implementation shall be prescribed by the State Council.
全国各级财政支出总额中教育经费所占比例应当随着国民经济的发展逐步提高。
The proportion of educational appropriations allocated by governments at various levels shall gradually rise along with the development of the national economy.
第五十五条 各级人民政府的教育经费支出，按照事权和财权相统一的原则，在财政预算中单独列项。
Article 55 The educational appropriations of the people's governments at various levels shall be listed separately in their fiscal budgets in accordance with the principle of their unified authority over the administrative affairs and the financial affairs.
各级人民政府教育财政拨款的增长应当高于财政经常性收入的增长，并使按在校学生人数平均的教育费用逐步增长，保证教师工资和学生人均公用经费逐步增长。
The people's governments at various levels shall see to it that their appropriations for education shall increase at a faster rate than their regular revenues, that the average expenditure on per enrolled student shall increase steadily and that the teachers' salaries and the average public expenditure per student shall increase steadily.
第五十六条 国务院及县级以上地方各级人民政府应当设立教育专项资金，重点扶持边远贫困地区、少数民族地区实施义务教育。
Article 56 The State Council and the people's governments at or above the county level shall set up a special fund for education to be used mainly for assisting outlying and poverty-stricken areas and areas inhabited by minority ethnic groups in enforcing compulsory education there.
第五十七条 税务机关依法足额征收教育费附加，由教育行政部门统筹管理，主要用于实施义务教育。
Article 57 Taxation authorities shall collect in full the extra charges of education funds, all of which shall be controlled by the administrative departments of education and used mainly for the enforcement of compulsory education.
省、自治区、直辖市人民政府根据国务院的有关规定，可以决定开征用于教育的地方附加费，专款专用。
Pursuant to the relevant regulations of the State Council, the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government may decide to levy local extra charges for educational purpose, which shall be used exclusively for education.
农村乡统筹中的教育费附加，由乡人民政府组织收取，由县级人民政府教育行政部门代为管理或者由乡人民政府管理，用于本乡范围内乡、村两级教育事业。农村教育费附加在乡统筹中所占具体比例和具体管理办法，由省、自治区、直辖市人民政府规定。
The people's governments at the township level shall make arrangements for the collection of the extra charges of education funds incorporated in the overall planning of rural townships, which shall be administered by the administrative departments of education at the county level on behalf of the rural townships or by the people's governments of townships and shall be used for educational undertakings at the township and village levels of their respective townships. The specific proportion of the extra charges of education funds incorporated in the overall planning of rural townships and the specific measures for the administration thereof shall be prescribed by the people's governments of provinces, autonomous regions, or municipalities directly under the Central Government.
第五十八条 国家采取优惠措施，鼓励和扶持学校在不影响正常教育教学的前提下开展勤工俭学和社会服务，兴办校办产业。
Article 58 The State adopts preferential measures to encourage and help schools to launch work-study programs, to provide services for the community and to set up schools factories, on condition that this shall not affect the normal education and teaching.
第五十九条 经县级人民政府批准，乡、民族乡、镇的人民政府根据自愿、量力的原则，可以在本行政区域内集资办学，用于实施义务教育学校的危房改造和修缮、新建校舍，不得挪作他用。
Article 59 With the approval of the people's governments at the county level, people's governments of townships, nationality townships or towns may, on the basis of voluntariness and according to their own capability, raise funds in their own administrative areas for education. Funds thus raised shall be used for renovation and repairs of dilapidated buildings and construction of new buildings for schools providing compulsory education; such funds shall not be diverted to any other purposes.
第六十条 国家鼓励境内、境外社会组织和个人捐资助学。
Article 60 The State encourages social organizations and individuals both at home and abroad to donate money for education in China.
第六十一条 国家财政性教育经费、社会组织和个人对教育的捐赠，必须用于教育，不得挪用、克扣。
Article 61 Educational appropriations from the State and contributions and donations offered by social organizations or individuals for education shall be used for education; they shall not be diverted to any other purposes or withheld.
第六十二条 国家鼓励运用金融、信贷手段，支持教育事业的发展。
Article 62 The State encourages the use of loans and other financial means to support the development of educational undertakings.
第六十三条 各级人民政府及其教育行政部门应当加强对学校及其他教育机构教育经费的监督管理，提高教育投资效益。
Article 63 People's governments at various levels and their administrative departments of education shall strengthen supervision and control over educational appropriations for schools and other institutions of education in order to achieve better results of investment in education.
第六十四条 地方各级人民政府及其有关行政部门必须把学校的基本建设纳入城乡建设规划，统筹安排学校的基本建设用地及所需物资，按照国家有关规定实行优先、优惠政策。
Article 64 Local people's governments at various levels and their relevant administrative departments shall incorporate capital construction for schools into rural and urban construction plans, make overall arrangements for the land and materials needed for capital construction for schools, and give priority to and adopt preferential policies towards such capital construction in accordance with the relevant regulations of the State.
第六十五条 各级人民政府对教科书及教学用图书资料的出版发行，对教学仪器、设备的生产和供应，对用于学校教育教学和科学研究的图书资料、教学仪器、设备的进口，按照国家有关规定实行优先、优惠政策。
Article 65 People's governments at various levels shall, in accordance with the relevant regulations of the State, give priority and adopt preferential policies with regard to the publication and distribution of textbooks and other printed materials for teaching and learning purposes, the production and supply of teaching and learning instruments and equipment, and the importation of books and other printed materials, teaching and learning instruments and equipment for education and scientific research.
第六十六条 县级以上人民政府应当发展卫星电视教育和其他现代化教学手段，有关行政部门应当优先安排，给予扶持。
Article 66 People's governments at or above the county level shall develop satellite television education and other modern means for teaching and learning, and the administrative departments concerned shall give such development priority and support.
国家鼓励学校及其他教育机构推广运用现代化教学手段。
The State encourages the wide use of modern means in teaching and learning by schools and other institutions of education.
第八章 教育对外交流与合作
CHAPTER VIII FOREIGN EXCHANGE AND COOPERATION IN EDUCATION
第六十七条 国家鼓励开展教育对外交流与合作。
Article 67 The State encourages foreign exchange and cooperation in education.
教育对外交流与合作坚持独立自主、平等互利、相互尊重的原则，不得违反中国法律，不得损害国家主权、安全和社会公共利益。
In conducting foreign exchange and co-operation in education, the principles of independence, equality, mutual benefit and mutual respect shall be adhered to, the laws of the People's Republic of China shall not be violated, and the State sovereignty and security and public interests shall not be harmed.
第六十八条 中国境内公民出国留学、研究、进行学术交流或者任教，依照国家有关规定办理。
Article 68 To go abroad for study, research, academic exchange or teaching purposes by Chinese citizens within the territory of China shall be handled according to the relevant regulations of the State.
第六十九条 中国境外个人符合国家规定的条件并办理有关手续后，可以进入中国境内学校及其他教育机构学习、研究、进行学术交流或者任教，其合法权益受国家保护。
Article 69 Individuals outside the territory of China, who meet the requirements of the State and complete the relevant formalities, may enter China to study, do research, engage in academic exchange or teach in schools or other institutions of education. Their lawful rights and interests shall be protected by the State.
第七十条 中国对境外教育机构颁发的学位证书、学历证书及其他学业证书的承认，依照中华人民共和国缔结或者加入的国际条约办理，或者按照国家有关规定办理。
Article 70 Recognition of the academic degree certificates, educational qualification certificates and other types of education certificates issued by institutions of education outside the territory of China shall be governed by the international treaties to which China is a signatory party or has acceded, or by the relevant regulations of the State.
第七十一条 违反国家有关规定，不按照预算核拨教育经费的，由同级人民政府限期核拨；情节严重的，对直接负责的主管人员和其他直接责任人员，依法给予行政处分。
Article 71 Where, in violation of the relevant regulations of the State, educational appropriations are not examined and allocated as specified in the budget, the people's government at the corresponding level shall set a time limit for such examination and allocation; if the cases is serious, leading persons directly in charge and other persons directly responsible for it shall be given administrative sanctions according to law.
违反国家财政制度、财务制度，挪用、克扣教育经费的，由上级机关责令限期归还被挪用、克扣的经费，并对直接负责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。
Where, in violation of the State's fiscal system or financial system, educational appropriations are diverted to other purposes or withheld, the organ at a higher level shall order the return, within a time limit, of the part of the appropriations that is diverted to other purposes or withheld and shall impose, in accordance with law, administrative sanctions on the leading persons directly in charge and other persons directly responsible for it; if the case constitutes a crime, criminal responsibility shall be investigated according to law.
第七十二条 结伙斗殴、寻衅滋事，扰乱学校及其他教育机构教育教学秩序或者破坏校舍、场地及其他财产的，由公安机关给予治安管理处罚；构成犯罪的，依法追究刑事责任。
Article 72 If anyone engages in gang-fighting or stirs up quarrels, thus disrupting educational or teaching order of schools or other institutions of education, or destroys school buildings, sites or other property, he shall be given administrative penalties for public security by public security organs; if the case constitutes a crime, the offender shall be investigated for criminal responsibility according to law.
侵占学校及其他教育机构的校舍、场地及其他财产的，依法承担民事责任。
If anyone illegally occupies school buildings, sites or other property, he shall bear civil liabilities according to law.
第七十三条 明知校舍或者教育教学设施有危险，而不采取措施，造成人员伤亡或者重大财产损失的，对直接负责的主管人员和其他直接责任人员，依法追究刑事责任。
Article 73 If anyone knowingly fails to take measures with regard to the school buildings or educational or teaching facilities that are dangerous, thus causing human casualties or heavy losses of property, the leading persons directly in charge and other persons directly responsible for it shall be investigated for criminal responsibility according to law.
第七十四条 违反国家有关规定，向学校或者其他教育机构收取费用的，由政府责令退还所收费用；对直接负责的主管人员和其他直接责任人员，依法给予行政处分。
Article 74 If anyone, in violation of the relevant regulations of the State, collects fees from a school or any other institution of education, he shall be ordered by the government concerned to return the fees thus collected; the leading persons directly in charge and other persons directly responsible for it shall be given administrative sanctions according to law.
第七十五条 违反国家有关规定，举办学校或者其他教育机构的，由教育行政部门予以撤销；有违法所得的，没收违法所得；对直接负责的主管人员和其他直接责任人员，依法给予行政处分。
Article 75 If anyone, in violation of the relevant regulations of the State, establishes schools or other institutions of education, such schools or institutions shall be dissolved by the administrative department of education; the unlawful gains, if any, shall be confiscated; the leading persons directly in charge and other persons directly responsible for it shall be given administrative sanctions according to law.
第七十六条 违反国家有关规定招收学员的，由教育行政部门责令退回招收的学员，退还所收费用；对直接负责的主管人员和其他直接责任人员，依法给予行政处分。
Article 76 If anyone, in violation of the relevant regulations of the State, enrolls students or other trainees, he shall be ordered by the administrative department of education to send back such students or trainees and to return the fees thus collected; the leading persons directly in charge and other persons directly responsible for it shall be given administrative sanctions according to law.
第七十七条 在招收学生工作中徇私舞弊的，由教育行政部门责令退回招收的人员；对直接负责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 77 If anyone practises favoritism or other irregularities in enrolling students or other trainees, he shall be ordered by the relevant administrative department of education to dismiss the students or trainees; the leading persons directly in charge and other persons directly responsible for it shall be given administrative sanctions according to law; if the case constitutes a crime, the offender shall be investigated for criminal responsibility according to law.
第七十八条 学校及其他教育机构违反国家有关规定向受教育者收取费用的，由教育行政部门责令退还所收费用；对直接负责的主管人员和其他直接责任人员，依法给予行政处分。
Article 78 Where schools or other institutions of education, in violation of the relevant regulations of the State, collect fees from educatees, such schools or institutions shall be ordered by the relevant administrative department of education to return the fees thus collected; the leading persons directly in charge and other persons directly responsible for it shall be given administrative sanctions according to law.
第七十九条 在国家教育考试中作弊的，由教育行政部门宣布考试无效，对直接负责的主管人员和其他直接责任人员，依法给予行政处分。
Article 79 If cheating on a national education examination is found, the relevant administrative department of education shall nullify the examination, and shall, in accordance with law, impose administrative sanctions on the leading persons directly in charge and other persons directly responsible for it.
非法举办国家教育考试的，由教育行政部门宣布考试无效；有违法所得的，没收违法所得；对直接负责的主管人员和其他直接责任人员，依法给予行政处分。
A national education examination that is held illegally shall be nullified by the relevant administrative department of education; the unlawful gains, if any, shall be confiscated; the leading persons directly in charge and other persons directly responsible for it shall be given administrative sanctions according to law.
第八十条 违反本法规定，颁发学位证书、学历证书或者其他学业证书的，由教育行政部门宣布证书无效，责令收回或者予以没收；有违法所得的，没收违法所得；情节严重的，取消其颁发证书的资格。
Article 80 The relevant administrative department of education shall nullify the academic degree certificates, educational qualification certificates or other education certificates that are issued in violation of the provisions of this Law, and shall order their return or confiscation; the unlawful gains, if any, shall be confiscated; if the case is serious, the institution concerned shall be disqualified for conferring the certificates.
第八十一条 违反本法规定，侵犯教师、受教育者、学校或者其他教育机构的合法权益，造成损失、损害的，应当依法承担民事责任。
Article 81 If anyone, in violation of the provisions of this Law, infringes upon the lawful rights and interests of teachers, educatees or schools or other institutions of education, thus causing losses or damage, he shall bear civil liabilities according to law.
第十章 附则
CHAPTER X SUPPLEMENTARY PROVISIONS
第八十二条 军事学校教育由中央军事委员会根据本法的原则规定。
Article 82 Regulations on education in military schools shall be formulated by the Central Military Commission in accordance with the principles of this Law.
宗教学校教育由国务院另行规定。
Regulations on education in religious schools shall be formulated by the State Council separately.
第八十三条 境外的组织和个人在中国境内办学和合作办学的办法，由国务院规定。
Article 83 Measures governing the establishment of schools within the territory of China by organizations or individuals outside China or through their cooperation with organizations or individuals inside China shall be formulated by the State Council.
第八十四条 本法自１９９５年９月１日起施行。
Article 84 This law shall go into effect as of September 1, 1995. 中华人民共和国环境保护法
Environmental Protection Law of the People's Republic of China
第一条 为保护和改善生活环境与生态环境，防治污染和其他公害，保障人体健康，促进社会主义现代化建设的发展，制定本法。
Article 1. This Law is formulated for the purpose of protecting and improving people's environment and the ecological environment, preventing and controlling pollution and other public hazards, safeguarding human health and facilitating the development of socialist modernization.
第二条 本法所称环境，是指影响人类生存和发展的各种天然的和经过人工改造的自然因素的总体，包括大气、水、海洋、土地、矿藏、森林、草原、野生生物、自然遗迹、人文遗迹、自然保护区、风景名胜区、城市和乡村等。
Article 2. " Environment " as used in this Law refers to the total body of all natural elements and artificially transformed natural elements affecting human existence and development, which includes the atmosphere, water, seas, land, minerals, forests, grasslands, wildlife, natural and human remains, nature reserves, historic sites and scenic spots, and urban and rural areas.
第三条 本法适用于中华人民共和国领域和中华人民共和国管辖的其他海域。
Article 3. This Law shall apply to the territory of the People's Republic of China and other sea areas under the jurisdiction of the People's Republic of China.
第四条 国家制定的环境保护规划必须纳入国民经济和社会发展计划，国家采取有利于环境保护的经济、技术政策和措施，使环境保护工作同经济建设和社会发展相协调。
Article 4. The plans for environmental protection formulated by the state must be incorporated into the national economic and social development plans; the state shall adopt economic and technological policies and measures favourable for environmental protection so as to coordinate the work of environmental protection with economic construction and social development.
第五条 国家鼓励环境保护科学教育事业的发展，加强环境保护科学技术的研究和开发，提高环境保护科学技术水平，普及环境保护的科学知识。
Article 5. The state shall encourage the development of education in the science of environmental protection, strengthen the study and development of the science and technology of environmental protection, raise the scientific and technological level of environmental protection and popularize scientific knowledge of environmental protection.
第六条 一切单位和个人都有保护环境的义务，并有权对污染和破坏环境的单位和个人进行检举和控告。
Article 6. All units and individuals shall have the obligation to protect the environment and shall have the right to report on or file charges against units or individuals that cause pollution or damage to the environment.
第七条 国务院环境保护行政主管部门，对全国环境保护工作实施统一监督管理。
Article 7. The competent department of environmental protection administration under the State Council shall conduct unified supervision and management of the environmental protection work throughout the country.
县级以上地方人民政府环境保护行政主管部门，对本辖区的环境保护工作实施统一监督管理。
The competent departments of environmental protection administration of the local people's governments at or above the county level shall conduct unified supervision and management of the environmental protection work within areas under their jurisdiction.
国家海洋行政主管部门、港务监督、渔政渔港监督、军队环境保护部门和各级公安、交通、铁道、民航管理部门，依照有关法律的规定对环境污染防治实施监督管理。
The state administrative department of marine affairs, the harbour superintendency administration, the fisheries administration and fishing harbour superintendency agencies, the environmental protection department of the armed forces and the administrative departments of public security, transportation, railways and civil aviation at various levels shall, in accordance with the provisions of relevant laws, conduct supervision and management of the prevention and control of environmental pollution.
县级以上人民政府的土地、矿产、林业、农业、水利行政主管部门，依照有关法律的规定对资源的保护实施监督管理。
The competent administrative departments of land, minerals, forestry, agriculture and water conservancy of the people's governments at or above the county level shall, in accordance with the provisions of relevant laws, conduct supervision and management of the protection of natural resources.
第八条 对保护和改善环境有显著成绩的单位和个人，由人民政府给予奖励。
Article 8. The people's government shall give awards to units and individuals that have made outstanding achievements in protecting and improving the environment.
第二章 环境监督管理
CHAPTER II SUPERVISION AND MANAGEMENT OF THE ENVIRONMENT
第九条 国务院环境保护行政主管部门制定国家环境质量标准。
Article 9. The competent department of environmental protection administration under the State Council shall establish the national standards for environment quality.
省、自治区、直辖市人民政府对国家环境质量标准中未作规定的项目，可以制定地方环境质量标准，并报国务院环境保护行政主管部门备案。
The people's governments of provinces, autonomous regions and municipalities directly under the Central Government may establish their local standards for environment quality for items not specified in the national standards for environment quality and shall report them to the competent department of environmental protection administration under the State Council for the record.
第十条 国务院环境保护行政主管部门根据国家环境质量标准和国家经济、技术条件，制定国家污染物排放标准。
Article 10. The competent department of environmental protection administration under the State Council shall, in accordance with the national standards for environment quality and the country's economic and technological conditions, establish the national standards for the discharge of pollutants.
省、自治区、直辖市人民政府对国家污染物排放标准中未作规定的项目，可以制定地方污染物排放标准；对国家污染物排放标准中已作规定的项目，可以制定严于国家污染物排放标准的地方污染物排放标准。地方污染物排放标准须报国务院环境保护行政主管部门备案。
The people's governments of provinces, autonomous regions and municipalities directly under the Central Government may establish their local standards for the discharge of pollutants for items not specified in the national standards; with regard to items already specified in the national standards, they may set local standards which are more stringent than the national standards and report the same to the competent department of environmental protection administration under the State Council for the record.
凡是向已有地方污染物排放标准的区域排放污染物的，应当执行地方污染物排放标准。
Units that discharge pollutants in areas where the local standards for the discharge of pollutants have been established shall observe such local standards.
第十一条 国务院环境保护行政主管部门建立监测制度，制定监测规范，会同有关部门组织监测网络，加强对环境监测的管理。
Article 11. The competent department of environmental protection administration under the State Council shall establish a monitoring system, formulate the monitoring norm and, in conjunction with relevant departments, organize a monitoring network and strengthen the management of environmental monitoring.
国务院和省、自治区、直辖市人民政府的环境保护行政主管部门，应当定期发布环境状况公报。
The competent departments of environmental protection administration under the State Council and governments of provinces, autonomous regions and municipalities directly under the Central Government shall regularly issue bulletins on environmental situations.
第十二条 县级以上人民政府环境保护行政主管部门，应当会同有关部门对管辖范围内的环境状况进行调查和评价，拟订环境保护规划，经计划部门综合平衡后，报同级人民政府批准实施。
Article 12. The competent departments of environmental protection administration of the people's governments at or above the county level shall, in conjunction with relevant departments, make an investigation and an assessment of the environmental situation within areas under their jurisdiction, draw up plans for environmental protection which shall, subject to overall balancing by the department of planning, be submitted to the people' s government at the same level for approval before implementation.
第十三条 建设污染环境的项目，必须遵守国家有关建设项目环境保护管理的规定。
Article 13. Units constructing projects that cause pollution to the environment must observe the state provisions concerning environmental protection for such construction projects.
建设项目的环境影响报告书，必须对建设项目产生的污染和对环境的影响作出评价，规定防治措施，经项目主管部门预审并依照规定的程序报环境保护行政主管部门批准。
The environmental impact statement on a construction project must assess the pollution the project is likely to produce and its impact on the environment and stipulate the preventive and curative measures; the statement shall, after initial examination by the authorities in charge of the construction project, be submitted by specified procedure to the competent department of environmental protection administration for approval.
环境影响报告书经批准后，计划部门方可批准建设项目设计任务书。
The department of planning shall not ratify the design plan descriptions of the construction project until after the environmental impact statement on the construction project is approved.
第十四条 县级以上人民政府环境保护行政主管部门或者其他依照法律规定行使环境监督管理权的部门，有权对管辖范围内的排污单位进行现场检查。
Article 14. The competent departments of environmental protection administration of the people's governments at or above the county level or other departments invested by law with power to conduct environmental supervision and management shall be empowered to make on-site inspections of units under their jurisdiction that discharge pollutants.
被检查的单位应当如实反映情况，提供必要的资料。检查机关应当为被检查的单位保守技术秘密和业务秘密。
The units being inspected shall truthfully report the situation to them and provide them with the necessary information. The inspecting authorities shall keep confidential the technological know-how and business secrets of the units inspected.
第十五条 跨行政区的环境污染和环境破坏的防治工作，由有关地方人民政府协商解决，或者由上级人民政府协调解决，作出决定。
Article 15. Work for the prevention and control of the environmental pollution and damage that involve various administrative areas shall be conducted by the relevant local people's governments through negotiation, or by decision of the people's government at a higher level through mediation.
第三章 保护和改善环境
CHAPTER III PROTECTION AND IMPROVEMENT OF THE ENVIRONMENT
第十六条 地方各级人民政府，应当对本辖区的环境质量负责，采取措施改善环境质量。
Article 16. The local people's governments at various levels shall be responsible for the environment quality of areas under their jurisdiction and take measures to improve the environment quality.
第十七条 各级人民政府对具有代表性的各种类型的自然生态系统区域，珍稀、濒危的野生动植物自然分布区域，重要的水源涵养区域，具有重大科学文化价值的地质构造、著名溶洞和化石分布区、冰川、火山、温泉等自然遗迹，以及人文遗迹、古树名木，应当采取措施加以保护，严禁破坏。
Article 17. The people's governments at various levels shall take measures to protect regions representing various types of natural ecological systems, regions with a natural distribution of rare and endangered wild animals and plants, regions where major sources of water are conserved, geological structures of major scientific and cultural value, famous regions where karst caves and fossil deposits are distributed, traces of glaciers, volcanoes and hot springs, traces of human history, and ancient and precious trees. Damage to the above shall be strictly forbidden.
第十八条 在国务院、国务院有关主管部门和省、自治区、直辖市人民政府划定的风景名胜区、自然保护区和其他需要特别保护的区域内，不得建设污染环境的工业生产设施；建设其他设施，其污染物排放不得超过规定的排放标准。
Article 18. Within the scenic spots or historic sites, nature reserves and other zones that need special protection, as designated by the State Council, the relevant competent department under the State Council, and the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, no industrial production installations that cause environmental pollution shall be built; other installations to be built in these areas must not exceed the prescribed standards for the discharge of pollutants.
已经建成的设施，其污染物排放超过规定的排放标准的，限期治理。
If the installations that have been built discharge more pollutants than are specified by the prescribed discharge standards, such pollution shall be eliminated or controlled within a prescribed period of time.
第十九条 开发利用自然资源，必须采取措施保护生态环境。
Article 19. Measures must be taken to protect the ecological environment while natural resources are being developed or utilized.
第二十条 各级人民政府应当加强对农业环境的保护，防治土壤污染、土地沙化、盐渍化、贫瘠化、沼泽化、地面沉降和防治植被破坏、水土流失、水源枯竭、种源灭绝以及其他生态失调现象的发生和发展，推广植物病虫害的综合防治，合理使用化肥、农药及植物生长激素。
Article 20. The people's governments at various levels shall provide better protection for the agricultural environment by preventing and controlling soil pollution, the desertification and alkalization of land, the impoverishment of soil, the deterioration of land into marshes, earth subsidence, the damage of vegetation, soil erosion, the drying up of sources of water , the extinction of species and the occurence and development of other ecological imbalances, by extending the scale of a comprehensive prevention and control of plant diseases and insect pests, and by promoting a rational application of chemical fertilizers, pesticides and plant growth hormone.
第二十一条 国务院和沿海地方各级人民政府应当加强对海洋环境的保护。向海洋排放污染物、倾到废弃物，进行海岸工程建设和海洋石油勘探开发，必须依照法律的规定，防止对海洋环境的污染损害。
Article 21. The State Council and the people's governments at various levels in coastal areas shall provide better protection for the marine environment. The discharge of pollutants and the dumping of wastes into the seas, the construction of coastal projects, and the exploration and exploitation of offshore oil must be conducted in compliance with legal provisions so as to guard against the pollution and damage of the marine environment.
第二十二条 制定城市规划，应当确定保护和改善环境的目标和任务。
Article 22. The targets and tasks for protecting and improving the environment shall be defined in urban planning.
第二十三条 城乡建设应当结合当地自然环境的特点，保护植被、水域和自然景观，加强城市园林、绿地和风景名胜区的建设。
Article 23. In urban and rural construction, vegetation, waters and the natural landscape shall be protected and attention paid to the construction of gardens, green land and historic sites and scenic spots in the cities in the light of the special features of the local natural environment.
第四章 防治环境污染和其他公害
CHAPTER IV PREVENTION AND CONTROL OF ENVIRONMENTAL POLLUTION AND OTHER PUBLIC HAZARDS
第二十四条 产生环境污染和其他公害的单位，必须把环境保护工作纳入计划，建立环境保护责任制度；采取有效措施，防治在生产建设或者其他活动中产生的废气、废水、废渣、粉尘、恶臭气体、放射性物质以及噪声、振动、电磁波辐射等对环境的污染和危害。
Article 24. Units that cause environmental pollution and other public hazards shall incorporate the work of environmental protection into their plans and establish a responsibility system for environmental protection, and must adopt effective measures to prevent and control the pollution and harms caused to the environment by waste gas, waste water, waste residues, dust, malodorous gases, radioactive substances, noise, vibration and electromagnetic radiation generated in the course of production, construction or other activities.
第二十五条 新建工业企业和现有工业企业的技术改造，应当采用资源利用率高、污染物排放量少的设备和工艺，采用经济合理的废弃物综合利用技术和污染物处理技术。
Article 25. For the technological transformation of newly-built industrial enterprises and existing industrial enterprises, facilities and processes that effect a high rate of the utilization of resources and a low rate of the discharge of pollutants shall be used, along with economical and rational technology for the comprehensive utilization of waste materials and the treatment of pollutants.
第二十六条 建设项目中防治污染的设施，必须与主体工程同时设计、同时施工、同时投产使用。防治污染的设施必须经原审批环境影响报告书的环境保护行政主管部门验收合格后，该建设项目方可投入生产或者使用。
Article 26. Installations for the prevention and control of pollution at a construction project must be designed, built and commissioned together with the principal part of the project. No permission shall be given for a construction project to be commissioned or used, until its installations for the prevention and control of pollution are examined and considered up to the standard by the competent department of environmental protection administration that examined and approved the environmental impact statement.
防治污染的设施不得擅自拆除或者闲置，确有必要拆除或者闲置的，必须征得所在地的环境保护行政主管部门同意。
Installations for the prevention and control of pollution shall not be dismantled or left idle without authorization. If it is really necessary to dismantle such installations or leave them idle, prior approval shall be obtained from the competent department of environmental protection administration in the locality.
第二十七条 排放污染物的企业事业单位，必须依照国务院环境保护行政主管部门的规定申报登记。
Article 27. Enterprises and institutions discharging pollutants must report to and register with the relevant authorities in accordance with the provisions of the competent department of environmental protection administration under the State Council.
第二十八条 排放污染物超过国家或者地方规定的污染物排放标准的企业事业单位，依照国家规定缴纳超标准排污费，并负责治理。
Article 28. Enterprises and institutions discharging pollutants in excess of the prescribed national or local discharge standards shall pay a fee for excessive discharge according to state provisions and shall assume responsibility for eliminating and controlling the pollution.
水污染防治法另有规定的，依照水污染防治法的规定执行。
The provisions of the Law on Prevention and Control of Water Pollution shall be complied with where they are applicable.
征收的超标准排污费必须用于污染的防治，不得挪作他用，具体使用办法由国务院规定。
The income derived from the fee levied for the excessive discharge of pollutants must be used for the prevention and control of pollution and shall not be appropriated for other purposes. The specific measures thereof shall be prescribed by the State Council.
第二十九条 对造成环境严重污染的企业事业单位，限期治理。
Article 29. If an enterprise or institution has caused severe environmental pollution, it shall be required to eliminate and control the pollution within a certain period of time.
中央或者省、自治区、直辖市人民政府直接管辖的企业事业单位的限期治理，由省、自治区、直辖市人民政府决定。
For enterprises and institutions directly under the jurisdiction of the Central Government or the people's government of a province, an autonomous region, or a municipality directly under the Central Government, the decision on a deadline for the elimination or control of pollution shall be made by the people's government of the province, autonomous region and the municipality directly under the Central Government.
市、县或者市、县以下人民政府管辖的企业事业单位的限期治理，由市、县人民政府决定。被限期治理的企业事业单位必须如期完成治理任务。
For enterprises and institutions under the jurisdiction of a people's government at or below the city or county level, such decision shall be made by the people's government of the city or county. Such enterprises and institutions shall accomplish the elimination or control of pollution within the specified period of time.
第三十条 禁止引进不符合我国环境保护规定要求的技术和设备。
Article 30. A ban shall be imposed on the importation of any technology or facility that fails to meet the requirements specified in the regulations of our country concerning environmental protection.
第三十一条 因发生事故或者其他突然性事件，造成或者可能造成污染事故的单位，必须立即采取措施处理，及时通报可能受到污染危害的单位和居民，并向当地环境保护行政主管部门和有关部门报告，接受调查处理。
Article 31. Any unit that, as a result of an accident or any other exigency, has caused or threatens to cause an accident of pollution, must promptly take measures to prevent and control the pollution hazards, make the situation known to such units and inhabitants as are likely to be endangered by such hazards, report the cases to the competent department of environmental protection administration of the locality and the departments concerned and accept their investigation and decision.
可能发生重大污染事故的企业事业单位，应当采取措施，加强防范。
Enterprises and institutions that are likely to cause severe pollution accidents shall adopt measures for effective prevention.
第三十二条 县级以上地方人民政府环境保护行政主管部门，在环境受到严重污染威胁居民生命财产安全时，必须立即向当地人民政府报告，由人民政府采取有效措施，解除或者减轻危害。
Article 32. If the safety of the lives and property of inhabitants is endangered by severe environmental pollution, the competent department of environmental protection administration of the local people's government at or above the county level must promptly report to the local people's government. The people's government concerned shall take effective measures to remove or alleviate the hazard.
第三十三条 生产、储存、运输、销售、使用有毒化学物品和含有放射性物质的物品，必须遵守国家有关规定，防止污染环境。
Article 33. The production, storage, transportation, sale and use of toxic chemicals and materials containing radioactive substances must comply with the relevant state provisions so as to prevent environmental pollution.
第三十四条 任何单位不得将产生严重污染的生产设备转移给没有污染防治能力的单位使用。
Article 34. No unit shall be permitted to transfer a production facility that causes severe pollution for use by a unit that is unable to prevent and control pollution.
第五章 法律责任
CHAPTER V LEGAL LIABILITY
第三十五条 违反本法规定，有下列行为之一的，环境保护行政主管部门或者其他依照法律规定行使环境监督管理权的部门可以根据不同情节，给予警告或者处以罚款：
Article 35. Any violator of this Law shall, according to the circumstances of the case, be warned or fined by the competent department of environmental protection administration or another department invested by law with power to conduct environmental supervision and management for any of the following acts:
（一）拒绝环境保护行政主管部门或者其他依照法律规定行使环境监督管理权的部门现场检查或者在被检查时弄虚作假的。
(1) refusing an on-site inspection by the competent department of environmental protection administration or another department invested by law with power to conduct environmental supervision and management, or resorting to trickery and fraud while undergoing inspection;
（二）拒报或者谎报国务院环境保护行政主管部门规定的有关污染物排放申报事项的。
(2) refusing to report or submitting a false report on items for which declaration is required by the competent department of environmental protection administration under the State Council;
（三）不按国家规定缴纳超标准排污费的。
(3) failing to pay, as provided for by the state, the fee for the excessive discharge of pollutants;
（四）引进不符合我国环境保护规定要求的技术和设备的。
(4) importing technology or a facility that fails to meet the requirements specified in the state provisions concerning environmental protection; or
（五）将产生严重污染的生产设备转移给没有污染防治能力的单位使用的。
(5) transferring a production facility that causes severe pollution for use by a unit that is unable to prevent and control pollution.
第三十六条 建设项目的防治污染设施没有建成或者没有达到国家规定的要求，投入生产或者使用的，由批准该建设项目的环境影响报告书的环境保护行政主管部门责令停止生产或者使用，可以并处罚款。
Article 36. When a construction project is commissioned or put to use in circumstances where facilities for the prevention and control of pollution either have not been completed or fail to meet the requirements specified in state provisions, the competent department of environmental protection administration responsible for the approval of the environmental impact statement on the construction project shall order the suspension of its operations or use and may concurrently impose a fine.
第三十七条 未经环境保护行政主管部门同意，擅自拆除或者闲置防治污染的设施，污染物排放超过规定的排放标准的，由环境保护行政主管部门责令重新安装使用，并处罚款。
Article 37. A unit which dismantles or leaves idle the installations for the prevention and control of pollution without prior approval by the competent department of environmental protection administration, thereby discharging pollutants in excess of the prescribed discharge standards, shall be ordered by the competent department of environmental protection administration to set up the installations or put them to use again, and shall concurrently be fined.
第三十八条 对违反本法规定，造成环境污染事故的企业事业单位，由环境保护行政主管部门或者其他依照法律规定行使环境监督管理权的部门根据所造成的危害后果处以罚款；情节较重的，对有关责任人员由其所在单位或者政府主管机关给予行政处分。
Article 38. An enterprise or institution which violates this Law, thereby causing an environmental pollution accident, shall be fined by the competent department of environmental protection administration or another department invested by law with power to conduct environmental supervision and management in accordance with the consequent damage; in a serious case, the persons responsible shall be subject to administrative sanction by the unit to which they belong or by the competent department of the government.
第三十九条 对经限期治理逾期未完成治理任务的企业事业单位，除依照国家规定加收超标准排污费外，可以根据所造成的危害后果处以罚款，或者责令停业、关闭。
Article 39. An enterprise or institution that has failed to eliminate or control pollution by the deadline as required shall, as provided for by the state, pay a fee for excessive discharge; in addition, a fine may be imposed on it on the basis of the damage incurred, or the enterprise or institution may be ordered to suspend its operations or close down.
前款规定的罚款由环境保护行政主管部门决定。责令停业、关闭，由作出限期治理决定的人民政府决定；责令中央直接管辖的企业事业单位停业、关闭，须报国务院批准。
The fine as specified in the preceding paragraph shall be decided by the competent department of environmental protection administration. An order for the suspension of operations or shut-down of an enterprise or institution shall be issued by the people's government that set the deadline for the elimination or control of pollution. An order for the suspension of operations or shut-down of an enterprise or institution directly under the jurisdiction of the Central Government shall be submitted to and approved by the State Council.
第四十条 当事人对行政处罚决定不服的，可以在接到处罚通知之日起十五日内，向作出处罚决定的机关的上一级机关申请复议；对复议决定不服的，可以在接到复议决定之日起十五日内，向人民法院起诉。
Article 40. A party refusing to accept the decision on administrative sanction may, within 15 days of receiving the notification on such a decision, apply for reconsideration to the department next higher to the authorities that imposed the sanction; if the party refuses to accept the decision of reconsideration, it may, within 15 days of receiving the reconsideration decision, bring a suit before a people's court.
当事人也可以在接到处罚通知之日起十五日内，直接向人民法院起诉。当事人逾期不申请复议、也不向人民法院起诉、又不履行处罚决定的，由作出处罚决定的机关申请人民法院强制执行。
A party may also bring a suit directly before a people's court within 15 days of receiving the notification on the sanction. If, upon the expiration of this period, the party has not applied for reconsideration or has neither brought a suit before a people's court nor complied with the sanction, the authorities that imposed the sanction may apply to the people's court for compulsory enforcement.
第四十一条 造成环境污染危害的，有责任排除危害，并对直接受到损害的单位或者个人赔偿损失。
Article 41. A unit that has caused an environmental pollution hazard shall have the obligation to eliminate it and make compensation to the unit or individual that suffered direct losses.
赔偿责任和赔偿金额的纠纷，可以根据当事人的请求，由环境保护行政主管部门或者其他依照法律规定行使环境监督管理权的部门处理；当事人对处理决定不服的，可以向人民法院起诉。当事人也可以直接向人民法院起诉。
A dispute over the liability to make compensation or the amount of compensation may, at the request of the parties, be settled by the competent department of environmental protection administration or another department invested by law with power to conduct environmental supervision and management. If a party refuses to accept the decision on the settlement, it may bring a suit before a people's court. The party may also directly bring a suit before the people's court.
完全由于不可抗拒的自然灾害，并经及时采取合理措施，仍然不能避免造成环境污染损害的，免予承担责任。
If environmental pollution losses result solely from irresistable natural disasters which cannot be averted even after the prompt adoption of reasonable measures, the party concerned shall be exempted from liability.
第四十二条 因环境污染损害赔偿提起诉讼的时效期间为三年，从当事人知道或者应当知道受到污染损害时起计算。
Article 42. The limitation period for prosecution with respect to compensation for environmental pollution losses shall be three years, counted from the time when the party becomes aware of or should become aware of the pollution losses.
第四十三条 违反本法规定，造成重大环境污染事故，导致公私财产重大损失或者人身伤亡的严重后果的，对直接责任人员依法追究刑事责任。
Article 43. If a violation of this Law causes a serious environmental pollution accident, leading to the grave consequences of heavy losses of public or private property or human injuries or deaths of persons, the persons directly responsible for such an accident shall be investigated for criminal responsibility according to law.
第四十四条 违反本法规定，造成土地、森林、草原、水、矿产、渔业、野生动植物等资源的破坏的，依照有关法律的规定承担法律责任。
Article 44. Whoever, in violation of this Law, causes damage to natural resources like land, forests, grasslands, water, minerals, fish, wild animals and wild plants shall bear legal liability in accordance with the provisions of relevant laws.
第四十五条 环境保护监督管理人员滥用职权、玩忽职守、徇私舞弊的，由其所在单位或者上级主管机关给予行政处分；构成犯罪的，依法追究刑事责任。
Article 45. Any person conducting supervision and management of environmental protection who abuses his power, neglects his duty or engages in malpractices for personal gains shall be given administrative sanction by the unit to which he belongs or the competent higher authorities; if his act constitutes a crime, he shall be investigated for criminal responsibility according to law.
第四十六条 中华人民共和国缔结或者参加的与环境保护有关的国际条约，同中华人民共和国法律有不同规定的，适用国际条约的规定，但中华人民共和国声明保留的条款除外。
Article 46. If an international treaty regarding environmental protection concluded or acceded to by the People's Republic of China contains provisions differing from those contained in the laws of the People's Republic of China, the provisions of the international treaty shall apply, unless the provisions are ones on which the People's Republic of China has announced reservations.
第四十七条 本法自公布之日起施行。《中华人民共和国环境保护法（试行）》同时废止
Article 47. This Law shall enter into force on the date of promulgation. The Environmental Protection Law of the People's Republic of China (for Trial Implementation) shall be abrogated therefrom. 计算机信息网络国际联网安全保护管理办法
Computer Information Network and Internet Security, Protection and Management Regulations
（1997年12月11日国务院批准, 1997年12月30日公安部发布）
(Approved by the State Council on December 11, 1997 and promulgated by the Ministry of Public Security on December 30, 1997)
第一章 总 则
Chapter I. Comprehensive Regulations
第一条 为了加强对计算机信息网络国际联网的安全保护，维护公共秩序和社会稳定，根据《中华人民共和国计算机信息系统安全保护条例》、《中华人民共和国计算机信息网络国际联网管理暂行规定》和其他法律、行政法规的规定，制定本办法。
Article 1.In order to strengthen the security and the protection of computer information networks and of the Internet, and to preserve the social order and social stability, these regulations have been established on the basis of the "PRC Computer Information Network Protection Regulations", the "PRC Temporary Regulations on Computer Information Networks and the Internet" and other laws and administrative regulations.
第二条 中华人民共和国境内的计算机信息网络国际联网安全保护管理，适用本办法。
Article 2.The security, protection and management of all computer information networks within the borders of the PRC fall under these regulations.
第三条 公安部计算机管理监察机构负责计算机信息网络国际联网的安全保护管理工作。
Article 3.The computer management and supervision organization of the Ministry of Public Security is responsible for the security, protection and management of computer information networks and the Internet.
公安机关计算机管理监察机构应当保护计算机信息网络国际联网的公共安全，维护从事国际联网业务的单位和个人的合法权益和公众利益。
The Computer Management and Supervision organization of the Ministry of Public Security should protect the public security of computer information networks and the Internet as well as protect the legal rights of Internet service providing units and individuals as well as the public interest.
第四条 任何单位和个人不得利用国际联网危害国家安全、泄露国家秘密，不得侵犯国家的、社会的、集体的利益和公民的合法权益，不得从事违法犯罪活动。
Article 4.No unit or individual may use the Internet to harm national security, disclose state secrets, harm the interests of the State, of society or of a group, the legal rights of citizens, or to take part in criminal activities.
第五条 任何单位和个人不得利用国际联网制作、复制、查阅和传播下列信息：
Article 5.No unit or individual may use the Internet to create, replicate, retrieve, or transmit the following kinds of information:
(一) 煽动抗拒、破坏宪法和法律、行政法规实施的；
(1) Inciting to resist or breaking the Constitution or laws or the implementation of administrative regulations;
(二) 煽动颠覆国家政权，推翻社会主义制度的；
(2) Inciting to overthrow the government or the socialist system;
(三) 煽动分裂国家、破坏国家统一的；
(3) Inciting division of the country, harming national unification;
(四) 煽动民族仇恨、民族歧视，破坏民族团结的；
(4) Inciting hatred or discrimination among nationalities or harming the unity of the nationalities;
(五) 捏造或者歪曲事实，散布谣言，扰乱社会秩序的；
(5) Making falsehoods or distorting the truth, spreading rumors, destroying the order of society;
(六) 宣扬封建迷信、淫秽、色情、赌博、暴力、凶杀、 恐怖，教唆犯罪的；
(6) Promoting feudal superstitions, sexually suggestive material, gambling, violence, murder;
(七) 公然侮辱他人或者捏造事实诽谤他人的；
(7) Terrorism or inciting others to criminal activity; openly insulting other people or distorting the truth to slander people;
(八) 损害国家机关信誉的；
(8) Injuring the reputation of state organs;
(九) 其他违反宪法和法律、行政法规的。
(9) Other activities against the Constitution, laws or administrative regulations.
第六条 任何单位和个人不得从事下列危害计算机信息网络安全的活动：
Article 6.No unit or individual may engage in the following activities which harm the security of computer information networks:
(一) 未经允许，进入计算机信息网络或者使用计算机信息网络资源的；
(1) No-one may use computer networks or network resources without getting proper prior approval
(二) 未经允许，对计算机信息网络功能进行删除、修改或者增加的；
(2) No-one may without prior permission may change network functions or to add or delete information
(三) 未经允许，对计算机信息网络中存储、处理或者传输的数据和应用程序进行删除、修改或者增加的；
(3) No-one may without prior permission add to, delete, or alter materials stored, processed or being transmitted through the network.
(四) 故意制作、传播计算机病毒等破坏性程序的；
(4) No-one may deliberately create or transmit viruses.
(五) 其他危害计算机信息网络安全的。
(5) Other activities which harm the network are also prohibited.
第七条 用户的通信自由和通信秘密受法律保护。任何单位和个人不得违反法律规定，利用国际联网侵犯用户的通信自由和通信秘密。
Article 7.The freedom and privacy of network users is protected by law. No unit or individual may, in violation of these regulations, use the Internet to violate the freedom and privacy of network users.
第二章 安全保护责任
Chapter II. Responsibility for Security and Protection
第八条 从事国际联网业务的单位和个人应当接受公安机关的安全监督、检查和指导，如实向公安机关提供有关安全保护的信息、资料及数据文件，协助公安机关查处通过国际联网的计算机信息网络的违法犯罪行为。
Article 8.Units and individuals engaged in Internet business must accept the security supervision, inspection, and guidance of the Public Security organization. This includes providing to the Public Security organization information, materials and digital document, and assisting the Public Security organization to discover and properly handle incidents involving law violations and criminal activities involving computer information networks.
第九条 国际出入口信道提供单位、互联单位的主管部门或者主管单位，应当依照法律和国家有关规定负责国际出入口信道、所属互联网络的安全保护管理工作。
Article 9.The supervisory section or supervisory units of units which provide service through information network gateways through which information is imported and exported and connecting network units should, according to the law and relevant state regulations assume responsibility for the Internet network gateways as well as the security, protection, and management of the subordinate networks.
第十条 互联单位、接入单位及使用计算机信息网络国际联网的法人和其他组织应当履行下列安全保护职责：
Article 10.Connecting network units, entry point units and corporations that use computer information networks and the Internet and other organizations must assume the following responsibilities for network security and protection:
(一) 负责本网络的安全保护管理工作，建立健全安全保护管理制度；
(1) Assume responsibility for network security, protection and management and establish a thoroughly secure, protected and well managed network;
(二) 落实安全保护技术措施，保障本网络的运行安全和信息安全；
(2) Carry out technical measures for network security and protection. Ensure network operational security and information security;
(三) 负责对本网络用户的安全教育和培训；
(3) Assume responsibility for the security education and training of network users;
(四) 对委托发布信息的单位和个人进行登记，并对所提供的信息内容按照本办法第五条进行审核；
(4) Register units and individuals to whom information is provided. Provide information according to the stipulations of article five;
(五) 建立计算机信息网络电子公告系统的用户登记和信息管理制度；
(5) Establish a system for registering the users of electronic bulletin board systems on the computer information network as well as a system for managing bulletin board information;
(六) 发现有本办法第四条、第五条、第六条、第七条所列情形之一的，应当保留有关原始记录，并 在二十四小时内向当地公安机关报告 ；
(6) If a violation of articles four, five, six or seven is discovered than an unaltered record of the violation should be kept and reported to the local Public Security organization;
(七) 按照国家有关规定，删除本网络中含有本办法第五条内容的地址、目录或者关闭服务器。
(7) According to the relevant State regulations, remove from the network and address, directory or server which has content in violation of article five.
第十一条 用户在接入单位办理入网手续时， 应当填写用户备案表。备案表由公安部监制。
Article 11.The network user should fill out a user application form when applying for network services. The format of this application form is determined by Public Security.
第十二条 互联单位、接入单位、使用计算机信息网络国际联网的法人和其他组织 (包括跨省、自治区、直辖市联网的单位和所属的分支机构），应当自网络正式联通之日起三十日内，到所在地的省、自治区、直辖市人民政府公安机关指定的受理机关办理备案手续。
Article 12.Connecting network units, entry point units, and corporations that use computer information networks and the Internet and other organizations (including connecting network units that are inter-provincial, autonomous region, municipalities directly under the Central Government or the branch organization of these units) should, within 30 days of the opening of network connection, carry out the proper registration procedures with a unit designated by the Public Security organization of the provincial, autonomous region, or municipality directly under the Central Government peoples' government.
前款所列单位应当负责将接入本网络的接入单位和用户情况报当地公安机关备案，并及时报告本网络中接入单位和用户的变更情况。
The units mentioned above have the responsibility to report for the record to the local public security organization information on the units and individuals which have connections to the network. The units must also report in a timely manner to Public Security organization any changes in the information about units or individuals using the network.
第十三条 使用公用帐号的注册者应当加强对公用帐号的管理，建立帐号使用登记制度。用户帐号不得转借、转让。
Article 13.People who register public accounts should strengthen their management of the account and establish an account registration system. Accounts may not be lent or transferred.
第十四条 涉及国家事务、经济建设、国防建设、尖端科学技术等重要领域的单位办理备案手续时，应当出具其行政主管部门的审批证明。
Article 14.Whenever units involved in matters such as national affairs, economic construction, building the national defense, and advanced science and technology are registered, evidence of the approval of the chief administrative section should be shown.
前款所列单位的计算机信息网络与国际联网，应当采取相应的安全保护措施。
Appropriate measures should be taken to ensure the security and protection of the computer information network and Internet network links of the units mentioned above 企业会计准则
Accounting Criteria for Enterprises
第一章 总则
Chapter I General Provisions
第一条 为适应我国社会主义市场经济发展的需要，统一会计核算标准，保证会计信息质量，根据《中华人民共和国会计法》，制定本准则。
Article 1 In accordance with "The Accounting Law of the People's Republic of China," these Criteria are formulated to meet the needs of developing a socialist rnarket economy in our country, to unify the accounting standards and to ensure the quality of accounting information.
第二条 本准则适用于设在中华人民共和国境内的所有企业。
Article 2 These Criteria shall be applicable to all enterprises established within the territory of the People's Republic of China.
设在中华人民共和国境外的中国投资企业（以下简称境外企业）应当按照本准则向国内有关部门编报财务报告。
Chinese invested enterprises eslablished outside the territory of the People's Republic of China (hereinafier referred to as enterprises abroad) shall be required to prepare and disclose their financial reports to the relevant domestic departments in accordance with these Criteria.
第三条 制定企业会计制度应当遵循本准则。
Article 3 Accounting systems of enterprises shall be formulated in compliance with these Criteria.
第四条 会计核算应当以企业发生的各项经济业务为对象，记录和反映企业本身的各项生产经营活动。
Article 4 An enterprise shall accurately account for all its business transactions actually taken place, and record in reliable reports all the business activities of the enterprises itself.
第五条 会计核算应当以企业持续、正常的生产经营活动为前提。
Article 5 Accounting and financial reports shall be based on the presumption that the enterprise shall carry on its operation in a continuous and regular manner into the foreseeable future.
第六条 会计核算应当划分会计期间，分期结算帐目和编制会计报表。
Article 6 An enterprise shall account for its business activities and prepare its financial statements in distinct accounting periods.
会计期间分为年度、季度和月份。年度、季度和月份的起讫日期采用公历日期。
Accounting periods may be a fiscal year, a quarter, or a month, commencing on the first days thereof according to the Gregorian calendar.
第七条 会计核算以人民币为记帐本位币。
Article 7 The Renminbi shall be the bookkeeping base currency.
业务收支以外币为主的企业，也可以选定某种外币作为记帐本位币，但编制的会计报表应当折算为人民币反映。
A foreign currency may be adopted as the bookkeeping base currency for enterprises which conduct business transactions mainly in foreign currency. However, in preparing financial statements, business transactions in foreign currency are to be converted into Renminbi.
境外企业向国内有关部门编报会计报表，应当折算为人民币反映。
Enterprises abroad shall convert their foreign currency business transactions into Renminbi in preparing financial statements to the relevant domestic departments.
第八条 会计记帐采用借贷记帐法。
Article 8 The debit and credit double entry bookkeeping technique is to be adopted for recording all accounting transactions.
第九条 会计记录的文字应当使用中文，少数民族自治地区可以同时使用少数民族文字。
Article 9 Accounting records and financial reports shall be formulated in the Chinese language. Minority languages may be used concurrently with the Chinese language by enterprises in autonomous areas of minority nationalities.
外商投资企业和外国企业也可以同时使用某种外国文字。
And a foreign language may also be used concurrently by enterprises with foreign investment or foreign enterprises.
第二章 一般原则
Chapter II General Principles
第十条 会计核算应当以实际发生的经济业务为依据，如实反映财务状况和经营成果。
Article 10 The accounting records and financial reports shall be based on business transactions actually taken place, and truthfully reflect the financial position and operating results of an enterprise.
第十一条 会计信息应当符合国家宏观经济管理的要求，满足有关各方了解企业财务状况和经营成果的需要，满足企业加强内部经营管理的需要。
Article 11 Accounting information shall be designed to meet the requirements of national macro-economic control, to satisfy the needs of all concerned external users to understand an enterprise's financial position and operating results, as well as the needs of enterprises to strengthen internal management and administration.
第十二条 会计核算应当按照规定的会计处理方法进行，会计指标应当口径一致、相互可比。
Article 12 Accounting records and financial reports shall be prepared according to stipulated accounting methods, and accounting data shall be comparable and convenient to be analyzed.
第十三条 会计处理方法前后各期应当一致，不得随意变更。
Article 13 Accounting methods used shall be consistent from one period to the other and shall not be arbitrarily changed.
如确有必要变更，应当将变更的情况、变更的原因及其对企业财务状况和经营成果的影响，在财务报告中说明。
Where changes are absolutely necessary. the changes and reasons therefor and their impact on an enterprise's financial position and operating results, shall be indicated in the financial statements.
第十四条 会计核算应当及时进行。
Article 14 Accounting records and financial reports shall be prepared in a timely manner.
第十五条 会计记录和会计报表应当清晰明了，便于理解和利用。
Article 15 Accounting records and financial statements shall be prepared in a clear, concise manner to facilitate understanding, examination and use.
第十六条 会计核算应当以权责发生制为基础。
Article 16 The accrual basis of accounting shall be adopted in accounting records and financial reports.
第十七条 收入与其相关的成本、费用应当相互配比。
Article 17 Revenue shall be matched with related costs and expenses in accounting.
第十八条 会计核算应当遵循谨慎原则的要求，合理核算可以发生的损失和费用。
Article 18 Principle of prudence shall be followed, and possible loss and expense shall be reasonably determined.
第十九条 各项财产物资应当按取得时的实际成本计价。
Article 19 The values of all assets are to be recorded at historical costs at the time of acquisition.
物价变动时，除国家另有规定者外，不得调整其帐面价值。
The amount recorded in books of account shall not be adjusted even though a fluctuation in their value may occur, except otherwise stipulated by the State.
第二十条 会计核算应当合理划分收益性支出与资本性支出。
Article 20 A clear distinction shall be reasonably drawn between revenue expenditures and capital expenditures.
凡支出的效益仅与本会计年度相关的，应当作为收益性支出；凡支出的效益与几个会计年度相关的，应当作为资本性支出。
Expenditure shall be regarded as revenue expenditure where the benefit to the enterprise is only related to the current fiscal year; and as capital expenditure where the benefils to the enterprise last for several fiscal years.
第二十一条 财务报告应当全面反映企业的财务状况和经营成果。
Article 21 Financial statements shall reflect comprehensively the financial position and operating results of an enterprise.
对于重要的经济业务，应当单独反映。
Transactions relating to major economic activities are to be identified and separately reported in financial statements.
第三章 资产
Chapter III Assets
第二十二条 资产是企业拥有或者控制的能以货币计量的经济资源，包括各种财产、债权和其他权利。
Article 22 Assets are economic resources, which are measurable by money value, and which are owned or controlled by an enterprise, including all property, claims, and other rights.
第二十三条 资产分为流动资产、长期投资、固定资产、无形资产、递延资产和其他资产。
Article 23 Assets shall normally be divided into current assets, long-term investments, fixed assets, intangible assets, deferred assets and other assets.
第二十四条 流动资产是指可以在一年或者超过一年的一个营业周期内变现或者耗用的资产，包括现金及各种存款、短期投资、应收及预付款项、存货等。
Arliele 24 Current assets refer to those assets which will be realized or consumed within one year or within an operating cycle longer than a year, including cash, cash deposits, short-term investments, receivables, prepayments, and inventories, etc.
第二十五条 现金及各种存款按照实际收入和支出数记帐。
Article 25 Cash and all kinds of deposits shall he accounted for according to the actual amount of receipt and payment.
第二十六条 短期投资是指各种能够随时变现、持有时间不超过一年的有价证券以及不超过一年的其他投资。
Article 26 Short-term investments refer to various marketable securities, which can be realized at any time and will be held less than a year, as well as other investment with a life of no longer than a year.
有价证券应按取得时的实际成本记帐。
Marketable securities shall be accounted for according to historical cost as obtained.
当期的有价证券收益，以及有价证券转让所取得的收入与帐面成本的差额，计入当期损益。
Income reeeived or receivable from marketable securities in currenl period and the difference between the receipt obtained from securities sold and book cost shall be all accounted for as current profit or loss.
短期投资应当以帐面余额在会计报表中列示。
Short-term investments shall be itemized and shown in book balance in financial statement.
第二十七条 应收及预付款项包括：应收票据、应收帐款、其它应收款、预付货款、待摊费用等。
Article 27 Receivables and prepayments shall include: notes receivable, accounts receivable, other receivables, accounts prepaid and prepaid expenses, etc.
应收及预付款项应当按实际发生额记帐。
Receivables and prepayments shall be accounted for according to actual amount.
应收帐款可以计提坏帐准备金。
Provision for bad debts may be set up on accounts receivable.
坏帐准备金在会计报表中作为应收帐款的备抵项目列示。
The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement.
各种应收及预付款项应当及时清算、催收，定期与对方对帐核实。
All receivables and prepayments shall be cleared and collected in time, and shall be checked with relaled parties periodically.
经确认无法收回的应收帐款，已提坏帐准备金的，应当冲销坏帐准备金；未提坏帐准备金的，应当作为坏帐损失，计入当期损益。
Any accounts receivable, proved and confirmed to be definitely uncollectible, shall be recognized as bed debts and written off against provision for bad debts or charged to current profit or loss as bad debts loss, if such provision is not set up.
待摊费用应当按受益期分摊，未摊销余额在会计报表中应当单独列示。
Prepaid expenses shall be amortized according to period benefiting, and the balance shall be itemized and shown separately in financial statement.
第二十八条 存货是指企业在生产经营过程中为销售或者耗用而储存地各种资产，包括商品、产成品、半成品、在产品以及各类材料、燃料、包装物、低值易耗品等。
Article 28 Inventories refer to merchandise, finished goods, semifinished goods, goods in process, and all kinds of materials, fuels, containers, low-value and perishable articles and so on that stocked for the purpose of sale or production and consumption during the production operational process.
各种存货应当按取得时的实际成本记帐。采用计划成本或者定额成本方法进行日常核算的，应当按期结转其成本差异，将计划成本或者定额成本调整为实际成本。
All inventories shall be accounted for at historical cost as obtained. Those enterprises keep books at planned cost or norm cost in daily accounting shall account the cost variances and adjust planned cost or norm cost into historical cost periodically.
各种存货发出时，企业可以根据实际情况，选择使用先进先出法、加权平均法、移动平均法、个别计价法等方法确定其实际成本。
When delivering inventories, enterprises nay account for their actual cost under the following methods: first-in first-out, weighted average, moving average, specific identification, last-in first-out, etc.
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