Practice Standards for the Financial and Accounting Personnel of the Securities Industry

证券业财务与会计人员执业行为规范

 

Promulgating Institution: Securities Association of China

Document Number: Zhong Zheng Xie Fa [2009] No. 65

Promulgating Date: 04/15/2009

Effective Date: 04/15/2009

颁布机关: 中国证券业协会

文   号: 中证协发[2009]65号

颁布时间: 04/15/2009

实施时间: 04/15/2009

Chapter 1: General Provisions

第一章 总则

 Article 1  These Standards are formulated in accordance with the Accounting Law of the People's Republic of China, Securities Law of the People's Republic of China, Standards for Basic Accounting Work, Standards for Professional Ethics of the Accounting Personnel, Financial Rules for Financial Enterprises and other relevant laws and regulations, with a view to regulating the practice of the financial and accounting personnel of the securities industry (hereinafter referred to as the financial and accounting personnel) and continuously enhancing the practice quality and professional ethical standards of the financial and accounting personnel.

    第一条 为规范证券业财务与会计人员(以下简称财务与会计人员)的执业行为,不断提高财务与会计人员的执业素质和职业道德水准,根据《中华人民共和国会计法》、《中华人民共和国证券法》、《会计基础工作规范》、《会计人员职业道德规范》、《金融企业财务规则》等有关规定,制定本规范。

 Article 2  The financial and accounting personnel as mentioned in these Standards refer to the financial and accounting personnel that engage in accounting, financial management, funds management and other activities in securities companies, securities investment funds management companies or other organizations that are required by the China Securities Regulatory Commission to accept the self-discipline administration of the Securities Association of China (hereinafter referred to as the Association).

For the purposes of these Standards, the above-mentioned securities companies, securities investment funds management companies or other organizations that are required by the China Securities Regulatory Commission to accept the self-discipline administration of the Association are collectively referred to as the Organizations.

    第二条 本规范所称财务与会计人员是指证券公司、证券投资基金管理公司或中国证券监督管理委员会（以下简称中国证监会）规定的其他应当接受中国证券业协会（以下简称协会）自律管理的机构中从事会计核算、财务管理、资金管理等活动的财务与会计人员。

  上述证券公司、证券投资基金管理公司或中国证监会规定的其他应当接受协会自律管理的机构在本规范中统称为机构。

Chapter 2: Practice Requirements

第二章 执业要求

 Article 3  The financial and accounting personnel shall be familiar and comply with the provisions of finance, accounting and taxation of the State and other relevant laws and regulations, and shall also comply with the rules and regulations of their respective organizations.

    第三条 财务与会计人员应熟悉并遵守国家财务、会计、税务和其他相关法律法规,遵守所在机构的各项规章制度。

 Article 4  The financial and accounting personnel shall obtain the qualification certificate for accounting practice or the qualification certificate for securities practice.

    第四条 财务与会计人员应取得会计从业资格证书和证券从业资格证书。

 Article 5  The financial and accounting personnel shall, during practice, be responsible, diligent, integrate and self-disciplined.

    第五条 财务与会计人员在执业工作中应当做到勤勉尽责,客观诚信和廉洁自律。

 Article 6  The financial and accounting personnel shall judge and reflect all economic activities objectively, impartially and promptly, and shall successfully execute the work of accounting confirmation, measurement, recording and reporting in accordance with the relevant laws and regulations, self-discipline rules, and rules and procedures of organizations.

    第六条 财务与会计人员应当客观、公允、及时地判断和反映各项经济活动,依据法律法规、自律规则和机构规程做好会计确认、计量、记录和报告工作。

 Article 7  The financial and accounting personnel shall possess the professional knowledge and ability that is necessary for conducting the financial and accounting work in the securities industry, constantly optimize their work, and understand quickly and get used to new businesses in the securities industry.

The accounting personnel shall, through study, participation in trainings and other means, constantly improve the level of accounting theory, accounting practice and professional judgment ability.

    第七条 财务与会计人员应当具备从事证券业财务或会计工作所必需的专业知识和业务能力,不断优化本职工作,快速理解并适应证券业新业务。

  会计人员应通过学习和参加培训等途径,不断提高会计理论水平、会计实务能力和职业判断能力。

 Article 8  The financial and accounting personnel shall deal with financial affairs and accounting in accordance with the law, and are prohibited from fabricating false accounting information or conducting other illegal activities; they shall diligently fulfill their duties, resist the conducts that violate financial and economical disciplines, promote the their respective organizations to operate in accordance with the relevant provisions, and prevent and dispose of the financial and accounting risks.

    第八条 财务与会计人员应依法进行财务处理和会计核算,杜绝编造虚假会计信息等违法活动;认真履行职责,抵制违反财经纪律的行为,促进所在机构合规经营,防范和化解财务会计风险。

 Article 9  The financial and accounting personnel shall strictly keep business secrets of enterprises and shall not divulge or illegally use the business secrets that become known to them during work, except where the disclosure is required by laws and regulations or the provisions of the regulatory departments.

    第九条 财务与会计人员应严格保守企业商业秘密,不得泄露和违法使用在工作过程中知悉的商业秘密。法律法规和监管部门规定应当披露的情形除外。

 Article 10  The financial and accounting personnel shall build up awareness of service, and use their accounting information to constantly improve the financial information quality and actively provide relevant information to the enterprises for making decisions.

    第十条 财务与会计人员应当树立服务意识,运用掌握的会计信息,不断提高财务信息质量,积极主动地为企业决策提供相关信息。

 Article 11  The financial and accounting personnel shall assist the business sections of their respective organizations in establishing and improving the financial system and business procedures, improve internal management and enhance economic performance.

    第十一条 财务与会计人员应当协助所在机构业务部门建立健全财务制度和业务流程,改善内部管理,提高经济效益。

 Article 12  The financial and accounting personnel shall actively participate in the business training organized by their respective organizations and the industry self-discipline organizations, and credit hours of accepting the follow-up professional training shall not be less than the minimum amount required by the Association.

    第十二条 财务与会计人员应积极参加所在机构和行业自律组织举办的业务培训,所接受后续职业培训学时不得少于协会最低要求。

 Article 13  Organizations shall provide corresponding guarantee for the financial and accounting personnel to fulfill their duties.

    第十三条 机构应为财务与会计人员提供相应的履职保障。

Chapter 3: Practice Discipline

第三章 执业纪律

 Article 14  Financial and accounting personnel are prohibited from conducting the following behaviors:

(1) undertaking any work that conflicts with their assigned duty;

(2) entrusting their job to others in violation of internal work procedures and provisions of job duties management;

(3) providing others with articles such as the seals, vouchers and keys which are in their custody, or divulging password information, in violation of the relevant provisions;

(4) drawing upon the funds or property of their respective organizations without authorization;

(5) altering or jeopardizing the financial system of their respective organizations without authorization;

(6) impairing, misappropriating, embezzling or misusing the funds or property of their respective organizations and the funds or property that are under their management;

(7) damaging, concealing or discarding vouchers, accounting books, seals and other financial materials; or

(8) other conducts specified in laws and regulations or self-discipline rules.

    第十四条 财务与会计人员禁止从事以下行为:

  (一)承担与本职岗位有冲突的工作;

  (二)违反内部工作流程和岗位职责管理规定,将本人工作委托他人代为履行;

  (三)违规向其他人员提供自己保管的印章、凭证、钥匙等物品或泄漏密码信息;

  (四)未经授权动用本单位的资金、财产;

  (五)擅自修改或危害本单位的财务系统;

  (六)损害、侵占、挪用和滥用本单位及其所管理的资金、财产;

  (七)损坏、隐匿或丢弃凭证、账簿、印章等财务资料;

  (八)法律法规或自律规则规定的其他行为。

 Article 15  Where, during their work, the financial and accounting personnel find that certain conducts violate the law, self-discipline rules of the industry or the internal system of their respective organizations, they shall stop such conducts and report the same to the management level, the industry self-discipline organization, and the regulatory department, or to the judicial authority of the State.

    第十五条 财务与会计人员在工作过程中发现存在违法犯罪、违反行业自律规则或违反本单位内部制度行为的,应当加以制止,并依法向本单位的管理层、行业自律组织、监管机构报告,或向国家司法机关举报。

 Article 16  Any of the financial and accounting personnel shall correctly deal with the relationship between financial accounting work and business development as well as the relationship between clients' interest protection and the interest of his or her organization, and shall make explanations voluntarily to the management of his or her organization about, and provide suggestions on proper settlement of any potential conflict of interest.

    第十六条 财务与会计人员应当正确处理财务会计工作与业务发展、客户利益保护与所在单位利益之间的关系,对存在潜在冲突的情形,应主动向所在机构的管理层说明,并提出合理处理利益冲突的建议。

 Article 17  The financial and accounting personnel shall, in accordance with the law and regulations and self-discipline rules, actively cooperate with the administrative regulatory departments, judicial departments and self-discipline management organizations.

    第十七条 财务与会计人员应当依据法律法规和自律规则积极配合行政监管部门、司法部门和自律管理组织的工作。

Chapter 4: Protection of Rights and Interests

第四章 权益保护

 Article 18  The financial and accounting personnel have the right to require the relevant departments and personnel of their respective organizations to diligently implement the relevant laws and regulations of the State and comply with the financial and economic discipline and the financial system.

The financial and accounting personnel have the right to decline false or illegal original evidences and report the information to the responsible person of their respective organizations; the financial and accounting personnel have the right to send back inaccurately-recorded or incomplete original evidences and require correction and supplementation in accordance with the relevant provisions.

Where business instructions violate laws and regulations or self-discipline rules, the financial and accounting personnel have the right to refuse to execute such instructions and make corrections in accordance with their duty, or report the situation to their respective organizations, the Association or relevant regulatory departments in accordance with the law.

    第十八条 财务与会计人员有权要求所在机构有关部门和人员认真执行国家有关法律法规,遵守财经纪律和财务制度。

  财务与会计人员有权拒绝不真实、不合法的原始凭证,并向所在机构负责人报告;有权退回记载不准确、不完整的原始凭证,并要求按相关规定更正、补充。

  业务指令违反法律法规和自律规则的,财务与会计人员有权拒绝执行、依职权予以纠正,或依法向所在机构、协会或有关监管机构反映。

 Article 19  Organizations shall not authorize, instigate or force the financial and accounting personnel to handle accounting matters in violation of regulations; organizations shall not make difficulties for or retaliate against the financial and accounting personnel who perform their duties in accordance with the law.

    第十九条 机构不得授意、指使、强令财务与会计人员违法办理会计事项;不得在工作上刁难和打击报复依法履行职责的财务与会计人员。

 Article 20  Where any of the financial and accounting personnel are subject to retaliation or other unfair treatment from his or her organization because of his or her practice in accordance with the law or resistance of business instructions that violate laws and regulations, such person may report the situation to the Association which shall conduct mediation in accordance with the relevant provisions.

    第二十条 财务与会计人员因依法执业和抵制违法违规业务指令而受到所在机构打击报复或受到其他不公正待遇的,可以向协会反映,协会根据相关规定进行调解。

 Article 21  With regard to the financial and accounting personnel, who are devoted to their duties, adhere to the principles and make outstanding achievements, their organizations shall give proper rewards.

    第二十一条 对于忠于职守，坚持原则，做出突出成绩的财务与会计人员，所在机构应给予适当奖励。

Chapter 5: Self-discipline Reprimand

第五章 自律惩戒

 Article 22  Where any of the financial and accounting personnel undertakes accounting and financial affairs in violation of the provisions of the Accounting Law and other relevant provisions, his or her organization shall take disciplinary measures based upon the seriousness of the case; and, where the circumstance is serious, shall report such violation to the Association which will record such violation in the integrity information system of practicing personnel.

    第二十二条 财务与会计人员不按照《会计法》等规定进行会计核算和财务处理的,所在机构应视情节轻重给予处分;情节严重的,所在机构应向协会报告,协会将记入从业人员诚信信息系统。

 Article 23  Where any of the financial and accounting personnel violates these Standards, the Association may give a warning, circulate a notice of criticism within the industry, make a public censure or take other disciplinary measures, and shall record such violation in the integrity information system of practicing personnel.

If any of the financial and accounting personnel is not satisfied with the disciplinary measures taken by the Association, he or she may apply for reconsideration to the Association.

    第二十三条 财务与会计人员违反本规范的,协会可视具体情节给予其警告、行业内通报批评、公开谴责等纪律处分,并将相关信息记入从业人员诚信信息系统。

  财务与会计人员对协会纪律处分决定不服的,可以向协会申请复议。

 Article 24  Where it is necessary to impose administrative punishment or criminal liability on any of the financial and accounting personnel for violation of the provisions of laws and regulations, his or her organization shall, in a timely manner, transfer such person to the relevant administrative or judicial authority for disposition.

    第二十四条 财务与会计人员违反法律法规规定,需要给予行政处罚或应当追究刑事责任的,所在机构应当及时将其移交行政或司法机关处理。

 Article 25  Where any organization violates laws and regulations or self-discipline rules and infringes upon the legal rights and interests of the financial and accounting personnel of the securities industry, the Association may take disciplinary measures in accordance with the Measures for the Administration on the Members of the Securities Association of China.

    第二十五条 机构违反法律法规或自律规则，侵犯证券业财务与会计人员合法权益的，协会可依据《中国证券业协会会员管理办法》等给予其纪律处分。

Chapter 6: Supplementary Provisions

第六章 附则

 Article 26  The Association is responsible for the interpretation of these Standards.

    第二十六条 本规范由协会负责解释。

 Article 27  These Standards shall become effective from the date of promulgation.

    第二十七条 本规范自发布之日起生效。