《会计法》第26条规定: 单位领导人,会计人员和其他人员伪造、变造、故意毁灭会计凭证、会计账簿、会计报表和其他会计资料的,或者利用虚假的会计凭证、会计账簿、会计报表和其他会计资料偷税或者损害国家利益、社会公众利益的,由财政、审计、税务机关或者其他有关主管部门依据法律,行政法规规定的职责负责处理,追究责任:构成犯罪的, Article 26 of the “Accounting Law” stipulates: Unit leaders, accountants, and other personnel who forge, alter, deliberately destroy accounting documents, accounting books, accounting statements, and other accounting materials, or use false accounting documents, accounting books, accounting Where tax returns or other accounting data are used to evade taxes or damage the interests of the state or the public, the financial, auditing, taxation authorities or other relevant competent authorities shall be responsible for handling the responsibilities in accordance with the laws and administrative regulations and shall be held accountable for liability: if it constitutes a crime,