Notice of the Ministry of Commerce on Relevant Issues Concerning the Implementation of the Enterprise Accounting Standards by Pawn Enterprises

商务部关于典当企业执行《企业会计准则》有关事项的通知

Promulgating Institution: Ministry of Commerce

Document Number: Shan Jian Han [2009] No. 28

Promulgating Date: 07/31/2009

Effective Date: 07/31/2009

颁布机关: 商务部

文   号: 商建函[2009]28号

颁布时间: 07/31/2009

实施时间: 07/31/2009

To competent commercial departments of all provinces, autonomous regions, municipalities directly under the Central Government, cities separately designated in the State plan and the Xinjiang Production and Construction Corps, and all pawn enterprises,

The Ministry of Finance printed and distributed the Several Connecting Provisions on the Implementation of the "Enterprise Accounting Standards" by Pawn Enterprises (Cai Kuai [2009] No. 11, hereinafter referred to as the Provisions, attached hereto). The Provisions have, in accordance with the Enterprise Accounting Standards promulgated and coming into force in 2006 (hereinafter referred to as the New Accounting Standards), stipulated and refined the accounting treatments for special businesses of the pawn industry, and laid a foundation for improving the quality of accounting information of pawn enterprises, promoting the authenticity and completeness of industrial information, facilitating the effective supervision of competent industrial authorities and regulating the healthy development of the pawn industry. Upon research, it has been decided that the New Accounting Standards shall be implemented in the whole pawn industry as of January 1, 2010. Enterprises with relatively superior conditions may implement the same as of September 1, 2009. Relevant issues are hereby notified as follows:

  各省、自治区、直辖市、计划单列市及新疆生产建设兵团商务主管部门,各典当企业:

  2009年7月20日,财政部印发了《典当企业执行〈企业会计准则〉若干衔接规定》(财会[2009]11号,以下简称《规定》,附后)。《规定》根据2006年公布实施的《企业会计准则》(以下称新会计准则),规范和细化了典当行业特殊业务的会计处理方法,为提高典当企业会计信息质量,促进行业信息真实完整,便利行业主管部门有效监管,规范典当业健康发展奠定了基础。经研究,决定从2010年1月1日起在典当全行业执行新会计准则,条件较好的企业可从2009年9月1日起执行。有关事项通知如下:

1. Improve awareness and enhance organization and leadership

The New Accounting Standards is the cornerstone for the development and supervision of the pawn industry and a system to more scientifically regulate the generation and disclosure of accounting information of the pawn industry. The promulgation of the Provisions has ensured the comparability of pawn information and the unity of pawn accounting and auditing, and improved the operability of accounting standards of the pawn industry. The Provisions shall reflect the real financial status and operation achievements of enterprises, promote pawn enterprises to improve corporate governance structure and establish modern enterprise system, assist supervision departments in grasping the dynamic development of the industry and facilitate a scientific assessment of the economic and social benefit brought by the pawn industry. Competent commercial departments at all levels shall attach great importance to the Provisions, effectively reinforce leadership, place the work of carrying out, implementing, supervising and reviewing the New Accounting Standards on the major agenda, prepare work plans, and well organize the study and training of enterprises to ensure a smooth transition of the accounting system.

    一、提高认识,加强组织领导

  新会计准则是典当业发展和监管工作的基石,是更加科学地规范典当会计信息生成和披露的制度。《规定》的出台保证了典当信息的可比性和典当会计核算的统一性,提高了典当会计规范的操作性,《规定》将真实反映企业财务状况和经营成果,有利于典当企业完善公司治理结构、建立现代企业制度,有利于监管部门动态把握行业发展情况,有利于科学评估典当业经济和社会效益。各级商务主管部门要高度重视,切实加强领导,将贯彻、实施、督促和检查新会计准则工作列入重要议事日程,制定工作方案,组织好企业的学习培训,做好会计制度的平稳过渡。

2.  Unify thinking and manage well the fundamental work

The New Accounting Standards, meeting the needs of the market economy development and enterprise operation of China, has regulated the enterprise accounting process in a comprehensive and systematic way and realized the convergence between the Chinese accounting standard system and international standards on financial statement; the Provisions have settled the problem of connection between special businesses of the pawn industry and the New Accounting Standards. Pawn enterprises shall fully recognize the necessity of the implementation of the New Accounting Standards, deeply understand the significance of the implementation of the New Accounting Standards to improve the operation and management level, raise the initiative and consciousness of the implementation of the New Accounting Standards, and strictly implement the New Accounting Standards and the Provisions in accordance with the work arrangements and requirements of the Ministry of Commerce, the Ministry of Finance and competent commercial departments at all levels. Meanwhile, establish and improve internal control systems of enterprises, manage well such tasks as revision of internal accounting and auditing measures, transfer of items and adjustment of accounts and rebuilding of financial software systems to lay a solid foundation for fully implementing the New Accounting Standards and ensuring the smooth connection and steady transition between new and old accounting standards.

    二、统一思想,做好基础工作

  新会计准则适应我国市场经济发展和企业经营的需要,全面系统地规范了企业会计行为,实现了我国会计准则体系与国际财务报告准则趋同;《规定》解决了典当业特殊业务和新会计准则的衔接问题。典当企业要充分认识到执行新会计准则的必然性,深刻理解执行新会计准则对提高经营管理水平的重要意义,增强执行新会计准则的主动性和自觉性,按照商务部、财政部和各级商务主管部门的工作部署和要求,严格执行新会计准则和《规定》。同时,建立健全企业内部控制制度,做好内部会计核算办法修订、科目转换与账务调整、财务软件系统改造等工作,为全面执行新会计准则奠定良好基础,确保新旧会计准则的顺利衔接和平稳过渡。

3.  Proceed step by step in due order and implement steadily

With a view to ensuring the steady transition of the implementation of the New Accounting Standards, competent commercial departments at the provincial level shall arrange relevant work pursuant to the following progress:

(1) Competent commercial departments at the provincial level shall select five (5) to six (6) pawn enterprises with solid foundation and standard management within their respective provinces or municipalities to carry out pilot implementation as of September 1, 2009. Competent commercial departments at the provincial level may engage accounting firms to review the implementation of the New Accounting Standards by pilot enterprises, analyze changes in financial status, timely detect problems in the transition process, and take the initiative to research problems likely to arise in the implementation of the New Accounting Standards and the countermeasures thereof. In addition, they shall cooperate with the Ministry of Commerce in the business training of relevant personnel of competent commercial departments at all levels and pawn enterprises on the new standards and internal control systems, and make great efforts to push forward the smooth implementation of the Enterprise Accounting Standards.

(2) As of November 1, 2009, competent commercial departments at the provincial level shall organize competent commercial departments at the prefectural or city level and relevant accounting firms to review the preparation of the transition of the New Accounting Standards, and report the work progress and the problems encountered to (the Department of Market System) of the Ministry of Commerce prior to November 30, 2009.

(3) As of January 1, 2010, competent commercial departments at all levels shall take the opportunity of the implementation of the New Accounting Standards by pawn enterprises to intensify supervision and administration, supervise and review the implementation of the new standards and the Provisions, and improve the level of risk monitoring of the pawn industry from all aspects. Enterprises that fail to carry out the transition between new and old standards in a standard way or to adequately implement the new standards shall be investigated for and punished strictly and urged to make rectifications.

(4) The national supervision and administration system of the pawn industry shall be adjusted in accordance with the New Accounting Standards and changed into a system of monthly information submission. The arrangement of training on relevant accounting system and information submission shall be separately notified.

Appendix: Notice of the Ministry of Finance on Printing and Distributing the Several Connecting Provisions on the Implementation of the "Enterprise Accounting Standards" by Pawn Enterprises (Cai Kuai [2009] No. 11) (omitted)

Ministry of Commerce

July 31, 2009

    三、循序渐进，稳步实施

  为确保执行新会计准则工作的平稳转换，各省级商务主管部门应按以下进度安排相关工作:

  （一）选择本省市5-6家基础好、管理规范的典当企业自2009年9月1日起开展试点工作。各省级商务主管部门可聘请会计师事务所对试点企业执行新会计准则情况进行检查，分析财务变化状况，及时发现转换过程中的问题，主动研究执行新会计准则可能出现的问题和应对措施;并配合商务部做好各级商务主管部门有关人员和典当企业在新准则及内部控制制度方面的业务培训，大力推进新《企业会计准则》的顺利实施。

  （二）2009年11月1日起，组织地市商务主管部门和相关会计师事务所对新会计准则转换工作的准备情况进行检查。2009年11月30日前，将工作进展情况，以及遇到的问题报商务部（市场建设司）。

  （三）2010年1月1日起，各级商务主管部门要借典当企业执行新会计准则之机，加大监管力度，认真做好新准则和《规定》贯彻实施的监督检查工作，全面提升典当行业风险监管水平。对于新旧准则转化不规范，新准则执行不到位的企业，要严肃查处，督促整改。

  （四）全国典当行业监管系统将依据新会计准则进行相应调整，并改为信息月报制。有关会计制度和信息报送的培训安排另行通知。

  附件:财政部关于印发典当企业执行〈企业会计准则〉若干衔接规定的通知（财会[2009]11号）（略）

  商务部

  二〇〇九年七月三十一日