Legal basis: Article 4 of the Accounting Law of People's Republic of China (PRC).
The person in charge of the unit is responsible for the authenticity and integrity of the accounting work and accounting data of the unit.
Article 43
Whoever forges or alters accounting vouchers, accounting books or prepares false financial and accounting reports, which constitutes a crime, shall be investigated for criminal responsibility according to law.
Article 44
Concealing or intentionally destroying accounting vouchers, accounting books and financial accounting reports that should be kept according to law, which constitutes a crime, shall be investigated for criminal responsibility according to law.
Article 45
Inciting, instigating or forcing accounting institutions, accountants and other personnel to forge or alter accounting vouchers and accounting books, prepare false financial accounting reports or conceal or intentionally destroy accounting vouchers, accounting books and financial accounting reports that should be kept according to law, which constitutes a crime, criminal responsibility shall be investigated according to law; If it does not constitute a crime, it may be fined between 5,000 yuan and 50,000 yuan; Those who belong to national staff shall also be given administrative sanctions of demotion, dismissal and expulsion by their units or relevant units according to law.