Measures for the Administration of Outsourced Bookkeeping Services

代理记账管理办法

 

颁布机关: 财政部

文   号: 财政部令第27号

颁布时间: 01/22/2005

实施时间: 03/01/2005

 

 Article 1   These Measures were formulated in accordance with the Accounting Law of the People's Republic of China and the provisions of other laws and regulations for the purposes of strengthening the administration of outsourced bookkeeping service providers, standardizing outsourced bookkeeping services, and promoting the sound development of the outsourced bookkeeping service industry.

    第一条 为了加强代理记账机构的管理,规范代理记账业务,促进代理记账行业的健康发展,根据《中华人民共和国会计法》及其他法律、法规的规定,制定本办法。

 Article 2   These Measures shall apply to the establishment of bookkeeping service agencies, as well as the circumstance where a client entrusts a bookkeeping service provider with its bookkeeping-related matters.

For purposes of these Measures, a bookkeeping service agency shall mean an intermediary engaging in the provision of outsourced bookkeeping services.

For purposes of these Measures, a client shall mean an entity that entrusts a bookkeeping service provider with its bookkeeping and accounting related matters.

For purposes of these Measures, outsourced bookkeeping service shall mean circumstances where an outsourced bookkeeping service provider accepts entrustment to provide outsourced bookkeeping and accounting services.

    第二条 设立代理记账机构,以及委托人委托代理记账机构办理代理记账业务,适用本办法。

  本办法所称代理记账机构是指从事代理记账业务的中介机构。

  本办法所称委托人是指委托代理记账机构办理会计业务的单位。

  本办法所称代理记账是指代理记账机构接受委托办理会计业务。

 Article 3   The application for setting up a bookkeeping service agency other than an accounting firm shall be approved by the finance department of the resident people’s government at the provincial level or higher (hereinafter referred to as the "Approval Authority"), and a bookkeeping agency license uniformly produced and printed by the Ministry of Finance shall be obtained. The specific Approval Authority shall be determined by the finance department of the people’s governments of the respective provinces, autonomous regions, municipalities directly under the Central Government and cities separately designated in the State plan.

    第三条 申请设立除会计师事务所以外的代理记账机构,应当经所在地的县级以上人民政府财政部门(以下简称审批机关)批准,并领取由财政部统一印制的代理记账许可证书。具体审批机关由省、自治区、直辖市、计划单列市人民政府财政部门确定。

 Article 4   Unless otherwise prescribed by laws and administrative regulations of the State, the establishment of a bookkeeping service agency shall satisfy the following requirements:

(1) Having three or more professional practitioners that hold a certificate of accounting professional;

(2) The person in charge of the outsourced bookkeeping services shall hold the qualification of an accountant or a higher-level technical professional title;

(3) Having a fixed office premises; and

(4) Having a well-established set of operational standards for the outsourced bookkeeping services and financial accounting management system.

    第四条 设立代理记账机构,除国家法律、行政法规另有规定外,应当符合下列条件:

  (一)3名以上持有会计从业资格证书的专职从业人员;

  (二)主管代理记账业务的负责人具有会计师以上专业技术职务资格;

  (三)有固定的办公场所;

  (四)有健全的代理记账业务规范和财务会计管理制度。

 Article 5   When applying for the qualification for providing outsourced bookkeeping services, the following materials shall be submitted to the relevant Approval Authority together with the written application:

(1) Agreement or Articles of Association of the agency;

(2) Proof of identity and certificate of accounting professional of the practitioners, as well as materials indicating that the person in charge of outsourced bookkeeping services holds the qualification of an accountant or a higher-level technical professional title;

(3) Written commitment by the person in charge of the bookkeeping agency services and practitioners having the certificate for engaging in accounting profession on working on a full-time basis with the agency;

(4) Office address and proof of office property rights or right of use;

(5) Outsourced bookkeeping service operational standards and financial accounting management system; and

(6) Materials related to approval for the name of the agency provided by the relevant industrial and commercial administrative authority.

    第五条 申请代理记账资格,应当向审批机关提交申请报告并附送下列材料:

  (一)机构的协议或者章程;

  (二)从业人员身份证明、会计从业资格证书,主管代理记账业务的负责人具备会计师以上专业技术职务资格的证明材料;

  (三)主管代理记账业务的负责人、持有会计从业资格证书的专职从业人员在机构专职从业的书面承诺;

  (四)办公地址及办公用房产权或者使用权证明;

  (五)代理记账业务规范和财务会计管理制度;

  (六)工商行政管理部门核准机构名称的有关材料。

 Article 6   An Approval Authority shall, within 20 days of accepting the application, decide whether or not to grant an approval. If a decision cannot be made within 20 days, an extension of ten days may be allowed upon the approval of the person-in-charge of the Approval Authority, and the applicant notified of the reason for the extension.

    第六条 审批机关应当自受理申请之日起20日内决定批准或者不批准。20日内不能作出决定的,经审批机关负责人批准可延长10日,并应当将延长期限的理由告知申请人。

 Article 7   Upon review, the Approval Authority shall, within ten days of making the approval decision, issue the approval document and grant the outsourced bookkeeping service license to those that meet the statutory requirements. Where an approval is not granted, the Approval Authority shall issue a written decision to the applicant, stating clearly the reasons, and notify the applicant of the right thereof to apply for an administrative reconsideration or to file an administrative lawsuit.

Where the approval decision is made by the finance department of the People’s government below the provincial level, the Approval Authority shall copy and submit the approval document to the finance department of the resident provincial people’s government.

    第七条 审批机关经审查符合法定条件的,应当自作出批准决定之日起10日内向申请人下达批准文件、颁发代理记账许可证书。审批机关决定不予批准的,应当向申请人下达书面决定,说明理由,并告知申请人享有依法申请行政复议或者提起行政诉讼的权利。

  省级以下人民政府财政部门作出批准决定的,审批机关应当将批准文件抄送所在地省级人民政府财政部门。

 Article 8   Upon approval, and after obtaining the outsourced bookkeeping service license, the applicant shall make an industrial and commercial registration in accordance with the law.

    第八条 申请人经批准取得代理记账许可证书后,应当依法办理工商登记。

 Article 9   The bookkeeping agency shall display the outsourced bookkeeping service license in a noticeable position at the office venue.

    第九条 代理记账机构应当在办公场所的显著位置放置代理记账许可证书。

 Article 10   Where there is a change in the name of the outsourced bookkeeping service agency, the person in charge of the outsourced bookkeeping services or the address of the office, a change in registration shall be carried out at the Approval Authority in accordance with the law.

    第十条 代理记账机构名称、主管代理记账业务负责人、办公地点发生变更的,应当依法向审批机关办理变更登记。

 Article 11   An entity that should set up a book of accounts in accordance with the law but does not have the requisite conditions to set up an accounting agency or of an accountant, shall authorize outsource its accounting activities to an outsourced bookkeeping service provider.

    第十一条 依法应当设置会计账簿但不具备设置会计机构或会计人员条件的单位,应当委托代理记账机构办理会计业务。

 Article 12   An outsourced bookkeeping service agency may accept entrustment to conduct the following activities on behalf of a principal:

(1) The provision of accounting services including checking and verifying source documents, filling in and preparing accounting vouchers, registering the book of accounts, and preparing financial accounting reports in accordance with source documents provided by the principal and other information, and in accordance with the provisions of the uniform accounting standards of the State;

(2) Provision of financial accounting reports to external parties;

(3) Provision of tax information to the tax authorities; and

(4) Other accounting services that the principal authorizes.

    第十二条 代理记账机构可以接受委托,受托办理委托人的下列业务:

  (一)根据委托人提供的原始凭证和其他资料,按照国家统一的会计制度的规定进行会计核算,包括审核原始凭证、填制记账凭证、登记会计账簿、编制财务会计报告等;

  (二)对外提供财务会计报告;

  (三)向税务机关提供税务资料;

  (四)委托人委托的其他会计业务。

 Article 13   A principal that outsources its accounting and bookkeeping matters to an agency shall, on the basis of mutual consultation, sign a written contract of entrustment. In addition to the basic terms and conditions stipulated by law, the contract of authorization shall clearly set out the following contents:

(1) The liability borne by the principal and the authorized party as to the authenticity and completeness of the accounting information;

(2) The transmission procedure of the accounting information, and the signing and acceptance formalities thereof;

(3) The requirements for the preparation and provision of financial accounting reports;

(4) The custodian requirements of the accounting files and corresponding responsiblities; and

(5) Accounting handover matters that shall be performed upon the termination of the contract of authorization by the principal and the authorized party.

    第十三条 委托人委托代理记账机构代理记账,应当在相互协商的基础上,订立书面委托合同。委托合同除应具备法律规定的基本条款外,应当明确下列内容:

  (一)委托人、受托人对会计资料真实性、完整性承担的责任;

  (二)会计资料传递程序和签收手续;

  (三)编制和提供财务会计报告的要求;

  (四)会计档案的保管要求及相应责任;

  (五)委托人、受托人终止委托合同应当办理的会计交接事宜。

 Article 14   A principal that outsources its accounting and bookkeeping matters to an agency shall perform the following duties:

(1) Fill out and prepare or obtain source documents that conform to the provisions of the uniform accounting standards on matters relating to economic activities in which the entity is involved;

(2) Appoint a dedicated person to be in charge of the daily income and expenditure as well as custody of money;

(3) Promptly provide true and complete source documents and other relevant information to the bookkeeping agency; and

(4) Source documents that have been returned by the outsourced bookkeeping service agency that are required to be corrected and supplemented in accordance with the provisions of the uniform accounting standards of the State shall be promptly corrected and supplemented.

    第十四条 委托代理记账的委托人应当履行下列义务:

  (一)对本单位发生的经济业务事项,应当填制或者取得符合国家统一的会计制度规定的原始凭证;

  (二)应当配备专人负责日常货币收支和保管;

  (三)及时向代理记账机构提供真实、完整的原始凭证和其他相关资料;

  (四)对于代理记账机构退回的要求按照国家统一的会计制度规定进行更正、补充的原始凭证,应当及时予以更正、补充。

 Article 15   An outsourced bookkeeping service agency and the practitioners thereof shall carry out the following duties:

(1) Provide outsourced bookkeeping services according to the entrustment contract, and conform to relevant laws and administrative regulations as well as the provisions of the uniform accounting standards of the State;

(2) Keep confidential trade secrets that have come to their knowledge in the course of performing their services;

(3) Refuse requests from the principal as regards making improper accounting treatments, providing inauthentic accounting information or other requests that do not conform to laws, administrative regulations and the provisions of the uniform accounting standards of the State; and

(4) Provide explanation as requested by the principal as regards issues relevant to the principles of accounting treatment.

    第十五条 代理记账机构及其从业人员应当履行下列义务:

  (一)按照委托合同办理代理记账业务,遵守有关法律、行政法规和国家统一的会计制度的规定;

  (二)对在执行业务中知悉的商业秘密应当保密;

  (三)对委托人示意其作出不当的会计处理,提供不实的会计资料,以及其他不符合法律、行政法规和国家统一的会计制度规定的要求,应当拒绝;

  (四)对委托人提出的有关会计处理原则问题应当予以解释。

 Article 16   The financial accounting report prepared for the principal by the outsourced bookkeeping service agency shall be signed and stamped by the person in charge of the outsourced bookkeeping service agency and the principal, and provided to the public in accordance with relevant laws and administrative regulations as well as the provisions of the uniform accounting standards of the State.

    第十六条 代理记账机构为委托人编制的财务会计报告,经代理记账机构负责人和委托人签名并盖章后,按照有关法律、行政法规和国家统一的会计制度的规定对外提供。

 Article 17   The principal shall be responsible for the actions of the outsourced bookkeeping service agency within the scope stipulated in the entrustment contract.

The outsourced bookkeeping service agency shall be responsible for the operational activities of its full-time practitioners and part-time practitioners.

    第十七条 委托人对代理记账机构在委托合同约定范围内的行为承担责任。

  代理记账机构对其专职从业人员和兼职从业人员的业务活动承担责任。

 Article 18   The finance department of the People’s government at the county level and above shall supervise and check outsourced bookkeeping service agencies and the status of their provision of outsourced bookkeeping services.

    第十八条 县级以上人民政府财政部门对代理记账机构及其从事代理记账业务情况实施监督检查。

 Article 19   An outsourced bookkeeping service agency shall submit the following information to the Approval Authority prior to April 30 each year:

(1) Table of basic conditions of the outsourced bookkeeping service agency (Table);

(2) Business license, and proof of office property rights or right of use; and

(3) Proof of identity, the certificate of accounting professional, and the certificate for qualified technical accounting professional of full-time and part-time practitioners.

    第十九条 代理记账机构应当于每年4月30日之前,向审批机关报送下列材料:

  (一)代理记账机构基本情况表(附表);

  (二)营业执照、办公用房产权或者使用权证明;

  (三)专职及兼职从业人员身份证明、会计从业资格证书、会计专业技术职务资格证书。

 Article 20   The Approval Authority shall rescind the outsourced bookkeeping service agency qualification of a bookkeeping agency that has used fraudulent means to obtain the outsourced bookkeeping service agency license.

An outsourced bookkeeping service agency that does not achieve the terms and conditions set out in the provisions of these Measures during the operating period shall make rectification within not more than two months of the stipulated time period as ordered by the finance department of the people’s government at the county level and above. The outsourced bookkeeping service agency qualification of those that do not achieve the terms and conditions of the provisions within the stipulated time period shall be withdrawn by the Approval Authority.

    第二十条 代理记账机构采取欺骗手段获得代理记账许可证书的,由审批机关撤销其代理记账资格。

  代理记账机构在经营期间达不到本办法规定的设立条件的,由县级以上人民政府财政部门责令其在不超过2个月的期限内整改;逾期仍达不到规定条件的,由审批机关撤回代理记账资格。

 Article 21   In the event that one of the following situations occurs to an outsourced bookkeeping service agency, the Approval Authority shall carry out cancellation procedures and withdraw the approval certificate or issue an announcement:

(1) Where the outsourced bookkeeping service agency is terminated in accordance with the law;

(2) Where the administrative license of the outsourced bookkeeping service agency has been rescinded or withdrawn in accordance with the law; and

(3) Other situations stipulated by laws and regulations for which the administrative license shall be cancelled.

    第二十一条 代理记账机构有下列情形之一的,审批机关应当办理注销手续,并收回批准证书或予以公告:

  (一)代理记账机构依法终止的;

  (二)代理记账机构的行政许可被依法撤销或撤回的;

  (三)法律、法规规定的应当注销行政许可的其他情形。

 Article 22   In the event that any of the following situations occurs to an outsource bookkeeping service agency, the finance department of the people’s government at the county level or higher shall order the bookkeeping agency to make rectification, and an announcement shall be issued as regards those that refuse to make rectification:

(1) Those that violate the provisions of Articles 9 and 10 of these Measures; and

(2) Those that violate the provisions of Articles 15 and 19 of these Measures and that do not explain the reasons to the Approval Authority.

    第二十二条 代理记账机构有下列情形之一的,由县级以上人民政府财政部门责令其改正,拒不改正的,予以公告:

  (一)违反本办法第九条、第十条规定的;

  (二)违反本办法第十五条、第十九条规定又不向审批机关说明原因的。

 Article 23   An outsourced bookkeeping service agency and persons engaged in provision of outsourced bookkeeping services that violate accounting laws, administrative regulations and the provisions of the uniform accounting standards of the State in the course of providing such services shall be dealt with by the finance department of the people's government at the county level and above in accordance with the provisions of the Accounting Law of the People's Republic of China and relevant laws and regulations.

An outsourced bookkeeping service agency that violates these Measures and relevant State provisions resulting in accounting chaos for the principal, and damage to the interests of the State and the principal, and where the principal intentionally conceals the true situation from the bookkeeping agency or where the principal in conjunction with the bookkeeping agency provide false accounting information shall assume the corresponding legal liability.

    第二十三条 代理记账机构及其从事代理记账业务人员在办理业务中违反会计法律、行政法规和国家统一的会计制度规定的,由县级以上人民政府财政部门依据《中华人民共和国会计法》及相关法规的规定处理。

  代理记账机构违反本办法和国家有关规定造成委托人会计核算混乱、损害国家和委托人利益,委托人故意向代理记账机构隐瞒真实情况或者委托人会同代理记账机构共同提供不真实会计资料的,应当承担相应法律责任。

 Article 24   The finance department of the people’s government at the provincial level and above shall order those that engage in bookkeeping agency services without having obtained approval to make rectification, and an announcement as regards this event shall be made.

    第二十四条 对于未经批准从事代理记账业务的,由县级以上人民政府财政部门责令其改正,并予以公告。

 Article 25   The finance department of the people’s government at the county level and above and the employees thereof that, in the course of implementing administrative management, abuse power, neglect their duties or abuse power for personal gains shall be subject to administrative punishment in accordance with the law; that which constitutes a criminal offense shall be investigated for criminal liability.

    第二十五条 县级以上人民政府财政部门及其工作人员在实施行政管理过程中,滥用职权、玩忽职守、徇私舞弊的,依法给予行政处分;构成犯罪的,依法追究刑事责任。

 Article 26   The approval period prescribed in these Measures shall be calculated based on the number of working days, and shall exclude statutory festivals and holidays.

    第二十六条 本办法规定的审批期限均以工作日计算,不含法定节假日。

 Article 27   The finance department of the people’s government at the provincial level may formulate specific measures in accordance with these Measures, and make submit the same to the Ministry of Finance for record filing purposes.

    第二十七条 省级人民政府财政部门可以根据本办法制定具体实施办法,报财政部备案。

 Article 28   The application of a foreign-invested outsourced bookkeeping service agency shall be carried out in accordance with these Measures and other relevant provisions.

    第二十八条 外商投资代理记账机构的申请按照本办法和其他有关规定办理。

 Article 29   These Measures shall come into effect on March 1, 2005. The Interim Administrative Measures for Agency Bookkeeping [(94) Cai Kuai Zi No. 24] promulgated on June 23, 1994, by the Ministry of Finance shall be simultaneously abolished.

    第二十九条 本办法自2005年3月1日起施行,财政部1994年6月23日发布的《代理记账管理暂行办法》[(94)财会字第24号]同时废止。