Legal analysis: fund management is the general name for the socialist countries to plan, control, supervise and assess the source and use of state-owned enterprises' funds, fund management methods, regulatory requirements for the management and use of listed companies' raised funds, working capital management, and progress announcement on cash management with idle raised funds.

Legal basis: Accounting Law of People's Republic of China (PRC).

Article 9 All units must conduct accounting according to the actual economic and business events, fill in accounting vouchers, register accounting books and prepare financial and accounting reports. No unit may use false economic and business matters or materials for accounting.

Article 10 The following economic and business matters shall be accounted for through accounting procedures:

(1) Receipt and payment of currency and securities;

(two) the receipt, increase or decrease and use of the property;

(3) The occurrence and settlement of creditor's rights and debts;

(4) Increase or decrease of capital and funds;

(5) Calculation of income, expenditure, expenses and costs;

(six) the calculation and processing of financial results;

(seven) other matters that need to go through accounting procedures and conduct accounting.

Article 11 The fiscal year begins on June 65438+ 10/day and ends on February 3 1 day of the Gregorian calendar.

Article 12 Accounting shall take RMB as the bookkeeping base currency.

Units whose business revenues and expenditures are mainly in currencies other than RMB may choose one of the currencies as the bookkeeping base currency, but the financial and accounting reports compiled shall be converted into RMB.

Article 13 Accounting vouchers, account books, financial accounting reports and other accounting materials must conform to the provisions of the unified national accounting system. If an electronic computer is used for accounting, its software and the accounting vouchers, account books, financial accounting reports and other accounting materials generated by it must also conform to the provisions of the unified national accounting system. No unit or individual may forge or alter accounting vouchers, accounting books and other accounting materials and provide false financial and accounting reports.

Twenty-fifth companies and enterprises must confirm, measure and record assets, liabilities, owners' rights and interests, income, expenses, costs and profits according to the actual economic and business matters and the provisions of the unified national accounting system.

Twenty-sixth companies and enterprises shall not have the following acts in accounting:

(a) to change the recognition standard or measurement method of assets, liabilities and owners' equity without authorization, and to falsely list, multi-list, not list or under-list assets, liabilities and owners' equity;

(two) falsifying or concealing income, delaying or confirming income in advance;

(3) changing the recognition standards or measurement methods of expenses and costs without authorization, and falsely listing, overstating, omitting or underreporting expenses and costs;

(4) Adjusting the calculation and distribution methods of profits at will, fabricating false profits or concealing profits;

(five) other acts in violation of the provisions of the unified accounting system of the state.