Interim Measures for the Financial Management of Accounting Firms

会计师事务所财务管理暂行办法

 

Promulgating Institution: Ministry of Finance

Document Number: Cai Kuai [2010] No. 14

Promulgating Date: 06/13/2010

Effective Date: 01/01/2011

颁布机关: 财政部

文   号: 财会[2010]14号

颁布时间: 06/13/2010

实施时间: 01/01/2011

 

 Article 1  These Interim Measures are formulated in accordance with the Accounting Law of the People's Republic of China, the Law of the People's Republic of China on Certified Public Accountants, and the Notice of the General Office of the State Council on Forwarding the Certain Opinions of the Ministry of Finance on Accelerating the Development of China's Certified Public Accountant Industry(Guo Ban Fa [2009] No. 56) , for the purposes of strengthening the financial management of accounting firms and optimizing the internal governance of the accounting firms.

    第一条 为了加强会计师事务所财务管理,优化会计师事务所内部治理,根据《中华人民共和国会计法》、《中华人民共和国注册会计师法》、《国务院办公厅转发财政部关于加快发展我国注册会计师行业若干意见的通知》(国办发[2009]56号)等,制定本暂行办法。

 Article 2  An accounting firm shall, in accordance with the Accounting Law of the People's Republic of China, the relevant laws and systems of the State, and these Interim Measures, and in combination with the partner agreement, articles of association of the accounting firm, etc., establish an internal financial management system and various financial management rules.

    第二条 会计师事务所应当根据《中华人民共和国会计法》等国家有关法规制度和本暂行办法,结合合伙人协议、事务所章程等,建立内部财务管理体制和各项财务管理制度。

 Article 3  The accounting firms are encouraged to implement the Basic Norms for the Internal Control of Enterprises , the Guidelines for the Application of Internal Control of Enterprises, and the Guidelines for the Evaluation of Internal Control of Enterprises, so as to further strengthen the internal financial control of accounting firms.

    第三条 鼓励会计师事务所执行《企业内部控制基本规范》、《企业内部控制应用指引》和《企业内部控制评价指引》,进一步强化会计师事务所财务内部控制。

 Article 4  An accounting firm shall apply a unified management system to the accounting calculation, capital use, business revenues and expenditures, income distribution, etc., within the whole firm, further strengthen the centralized control of the financial affairs of its branches, ensure a unified management, and avoid inconsistent financial management inside the firm.

    第四条 会计师事务所应当对全所范围内的会计核算、资金使用、业务收支和收益分配等进行统一管理,进一步加强对分所财务的集中控制,切实做到一体化管理,避免会计师事务所内部财务管理各自为政。

 Article 5  An accounting firm shall, in consideration of the business operation features and the management requirements, optimize the business rules, and reinforce the application and promotion of information technology, further integrate the financial and business information management system, and constantly improve the efficiency of financial management.

    第五条 会计师事务所应当结合经营特点和管理要求,优化业务流程,加大信息技术应用推广力度,进一步整合财务和业务信息管理系统,不断提高财务管理效能。

 Article 6  An accounting firm shall, in accordance with the unified financial management system and laws and regulations concerning financial accounting, establish an independent financial and accounting department or designate specific financial and accounting personnel within the relevant department, and clarify the powers and duties of the relevant departments and personnel.

    第六条 会计师事务所应当按照统一的财务管理体制和财务会计法规制度,设立独立的财会部门或在相关部门内指定专职财会人员,明确相关部门和人员的职责权限。

 Article 7  When engaging accounting personnel, an accounting firm shall adopt a recusal system.

The lineal relatives of the partners (shareholders) of large and medium sized accounting firms shall not assume the position of person-in-charge of the accounting institution or the accounting principal of the said accounting firm.

    第七条 会计师事务所任用会计人员应当实行回避制度。

  大中型会计师事务所的合伙人(股东)的直系亲属不得担任本会计师事务所的会计机构负责人、会计主管人员。

 Article 8  Large and medium sized accounting firms shall establish and improve a financial budgetary management system and implement budgetary management to the business revenues and expenditures of the accounting firms.

Small sized accounting firms are encouraged to establish a financial budgetary management system.

    第八条 大中型会计师事务所应当建立健全财务预算管理制度,对会计师事务所业务收支等实施预算管理。

  鼓励小型会计师事务所建立财务预算管理制度。

 Article 9  An accounting firm shall strengthen the management of accounts receivable, improve the communication and coordination mechanism between the financial department and the business department, and ensure the authenticity and completeness of the accounts receivable.

    第九条 会计师事务所应当加强对应收账款的管理,完善财务部门和业务部门的沟通和协作机制,保证应收账款真实、完整。

 Article 10  An accounting firm shall establish a strict money payment authorization approval system, clarifying the use, amount, limit, way of payment of the expenditures, so as to ensure the lawfulness and safety of the money spending.

An accounting firm shall not provide kickbacks or other forms of commercial briberies to the principals or other parties for expanding or undertaking businesses.

    第十条 会计师事务所应当建立严格的资金支付授权审批制度,明确支出款项的用途、金额、限额、支付方式等内容,保证资金支出的合法、安全。

  会计师事务所拓展和承接业务,不得向委托人或相关方面提供回扣或其他形式的商业贿赂。

 Article 11  The purchase of negotiable securities by an accounting firm and its certified accountants shall comply with the relevant laws and regulations and the independency requirements.

An accounting firm shall not provide a guarantee for other enterprises, organizations, or individuals.

    第十一条 会计师事务所及其注册会计师购买有价证券应当符合相关法律法规和独立性要求。

  会计师事务所不得为其他企业、单位或个人提供担保。

 Article 12  An accounting firm shall establish and improve management systems for various links such as property and material procurement, use, custody, and disposal, conduct inventory checking on a regular basis, and, in the event of any loss of property, ascertain the reasons and take corresponding measures.

    第十二条 会计师事务所应当建立健全财产物资采购、使用、保管、处置等各环节的管理制度,定期清查和盘点,对发生的财产损失要及时查明原因、作出处理。

 Article 13  An accounting firm shall strengthen the management of liabilities, ensure proper liquidity, and immediately repay the loans or pay payables and payments due according to the ways and time limit agreed upon in the contract. 

The branches of an accounting firm shall not enter into other debtor-creditor relationships other than normal business activities with other enterprises or organizations.

    第十三条 会计师事务所应当加强负债管理,保证适当的流动性,对发生的各种借款和应付应交款项,应当按合同约定方式和期限及时归还或支付。

  会计师事务所分所不得同其他企业或单位发生除正常业务活动外的债权债务关系。

 Article 14  An accounting firm shall keep detailed accountings for its revenues according to the types of businesses, and meanwhile keep detailed accounting for the expenditures according to the uses of the funds.

    第十四条 会计师事务所应当按照业务类型对取得的收入进行明细核算,同时按照资金用途对支出的费用进行明细核算。

 Article 15  An accounting firm shall establish an effective work hour management system and a cost control system, and, under the premises of ensuring business quality, make continued efforts to enhance cost budgetary restraint and realize the management of cost for all the staff and the control of the whole process.

Large and medium sized accounting firms shall, based on the business projects they have actually undertaken, calculate the revenues of the main businesses and the direct cost expenses. Small sized accounting firms are encouraged to calculate the revenues of the main businesses and the direct cost expenses based on the business projects they have undertaken.

    第十五条 会计师事务所应当建立有效的工时管理系统和成本控制系统,在保证执业质量的前提下,不断强化成本预算约束,实现成本的全员管理和全过程控制。

  大中型会计师事务所应当以具体承做的业务项目为基础,对主营业务收入和直接成本费用进行核算。鼓励小型会计师事务所以具体承做的业务项目为基础,对主营业务收入和直接成本费用进行核算。

 Article 16  Accounting firms shall, in combination with the personnel level and position determination system, formulate compensation policies and systems. The compensation policies and systems shall be consistent and shall take into account the geographical differences of the places where the branches are located.

    第十六条 会计师事务所应当结合人员定级定岗制度制定工资薪酬政策和制度。工资薪酬政策和制度应当统一,同时统筹考虑分所所在地的地区差异。

 Article 17  An accounting firm shall purchase professional insurance in a uniform manner, or set aside professional risk funds in accordance with the relevant provisions.

    第十七条 会计师事务所应当统一购买职业保险,或按规定计提职业风险基金。

 Article 18  An accounting firm shall provide necessary funds for the activities of the Party organization.

    第十八条 会计师事务所应当为党组织的活动提供必要经费。

 Article 19  An accounting firm shall give more support in educational training, strengthen the guarantee of the funds, and improve the moral ethics and professional competency of its staff.

    第十九条 会计师事务所应当加大教育培训投入,强化经费保障,提高从业人员职业道德水平和专业胜任能力。

 Article 20  An accounting firm shall formulate scientific performance review and income distribution systems, which shall be subject to the approval of the partners' meeting (general meeting of shareholders) through deliberation and shall be applied within the whole firm. The accounting firm shall evaluate the performance review and income distribution systems and make constant amendments thereto according to the change in market environment and the development of the firm.

    第二十条 会计师事务所应当制定科学的业绩考核和收益分配制度,业绩考核和收益分配制度应当经合伙人会议(股东大会)审议批准,并在全所范围内执行。会计师事务所应当定期对业绩考核和分配制度进行评估,根据市场环境变化和自身发展需要不断修订完善。

 Article 21  The performance review and income distribution systems formulated by an accounting firm shall fully reflect the feature of "harmony" of the firm. On the basis of prioritizing the sustainable development of the firm, the performance review standards and income distribution plan shall be determined according to the positions, competencies, and contributions, etc., of the staff.

    第二十一条 会计师事务所制定业绩考核和收益分配制度,应当充分体现会计师事务所“人合”的特性,在优先考虑事务所持续发展的基础上,根据职级、能力和贡献等因素确定业绩考核标准和收益分配方案。

 Article 22  An accounting firm shall, at the end of each year, prepare annual financial reports, which shall be presented to all the partners (shareholders).

Except for the provisions of the national accounting principles, the annual financial reports prepared by the accounting firm shall also include the Statements of Business Revenues (See Annex 1) and Statements of Expenditures (See Annex 2).

    第二十二条 会计师事务所应当于每年年度终了编制年度财务报告,并向全体合伙人(股东)报告。

  除国家统一的会计准则制度规定外,会计师事务所编制的年度财务报告还应当包括业务收入明细表(见附表1)和支出明细表(见附表2)。

 Article 23  An accounting firm shall, prior to March 31 each year, submit its financial reports for the previous year (including the Statements of Business Revenues and Statements of Expenditures mentioned in Article 22 of these Measures, sic passim) that have been audited by other accounting firms to the Chinese Institute of Certified Public Accountants and the provincial certified public accountants association, through the financial statements sub-system under the certified public accountants industrial management information system of China. The provincial certified public accountants association shall submit the confirmed and consolidated financial reports of all the accounting firms within the province which are consistent with the data consolidated by the system to the Chinese Institute of Certified Public Accountants.

The financial reports for the previous year that have been audited by other accounting firms shall be simultaneously submitted to the provincial finance department. In the case of large and medium sized accounting firms, their financial reports that have been audited by other accounting firms shall also be submitted to the Ministry of Finance at the same time.

    第二十三条 会计师事务所应当于每年3月31日前,通过中国注册会计师行业管理信息系统财务报表子系统,向中国注册会计师协会、省级注册会计师协会上报经其他会计师事务所审计的上年度财务报告(包括本办法第二十二条中的业务收入明细表和支出明细表,下同)。省级注册会计师协会应将确认、汇总后的,与系统汇总数据一致的全省会计师事务所财务报告报送中国注册会计师协会。

  会计师事务所经其他会计师事务所审计的上年度财务报告应当同时报送省级财政部门;其中,大中型会计师事务所经其他会计师事务所审计的财务报告还应当同时报送财政部。

 Article 24  An accounting firm shall, in accordance with the provisions of the Measures for the Administration of Accounting Archives (Cai Kuai Zi [98] No. 32) promulgated by the Ministry of Finance and the State Archives Administration, explicitly specify the management systems for filing, archiving, custody, consulting, and destruction of accounting archives so as to ensure a proper preservation and orderly placement of the accounting archives.

After a branch of an accounting firm is cancelled, its accounting archives shall be retained by the accounting firm in a uniform manner.

    第二十四条 会计师事务所应当按照财政部、国家档案局《会计档案管理办法》(财会字[98]第32号)的规定建立会计档案管理制度,明确会计档案的立卷、归档、保管、查阅和销毁等管理制度,保证会计档案的妥善保管和有序存放。

  会计师事务所分所撤销后,其会计档案应由会计师事务所统一保管。

 Article 25  An accounting firm shall improve its internal financial supervision system.

The accounting firm may, through establishing a board of supervisors, a financial supervision committee, an internal audit institution, etc., to perform the internal financial supervision duties and responsibilities in accordance with the requirements of relevant laws and systems of the State, partners' agreement, or articles of association of the firm, etc.

    第二十五条 会计师事务所应当健全内部财务监督制度。

  会计师事务所可以通过设立监事会、财务监督委员会、内部审计机构等方式,按照国家相关法规制度的要求、合伙人协议或事务所章程等履行内部财务监督职责。

 Article 26  These Interim Measures shall become effective on January 1, 2011.

    第二十六条 本暂行办法自2011年1月1日起施行。