企业财务会计报告条例/Chapter 1 总则Article 3In force企业不得编制和对外提供虚假的或者隐瞒重要事实的财务会计报告。企业负责人对本企业财务会计报告的真实性、完整性负责。Administrative Regulations · State Council · In force from —Article 2Back to full textArticle 4