The standard of punishment for the completion of the crime of intentionally destroying financial and accounting reports is: Whoever conceals or intentionally destroys accounting vouchers, accounting books or financial and accounting reports that should be kept according to law, if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention and shall also, or shall only, be fined not less than 20000 yuan but not more than 200000 yuan. If a unit commits this crime, it shall be fined, and the persons who are directly in charge and the other persons who are directly responsible for the crime shall be punished in accordance with the above provisions.
 [Legal Basis]
 Article 162-1 of the Criminal Law, whoever conceals or intentionally destroys accounting vouchers, accounting books or financial reports that should be kept according to law, if the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention and shall also, or shall only, be fined not less than 20000 yuan but not more than 200000 yuan. Where a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the persons who are directly in charge and the other persons who are directly responsible for the crime shall be punished in accordance with the provisions of the preceding paragraph.