Relevant person in charge of the Accounting Department of the Ministry of Finance answered reporters' questions on the release of the "Administrative Measures for Accounting Personnel"
Source: Ministry of Finance Website Release Time: 2018-12-14
In order to strengthen the management of accounting personnel and clarify the scope and professional competence requirements of accounting personnel, the Ministry of Finance recently issued the "Administrative Measures for Accounting Personnel" (Accounting  No. 33) (hereinafter referred to as the "Administrative Measures"), and on January 1, 2019 Effective from now on. Recently, a person in charge of the Accounting Department of the Ministry of Finance answered questions from reporters on issues related to the Administrative Measures.
Question: The background and necessity of the formulation of the Administrative Measures?
Answer: First, the formulation of the "Administrative Measures" is required to implement the reform requirements of the Party Central Committee and the State Council for "decentralization of service". In recent years, the financial department has conscientiously implemented the decision-making arrangements of the Party Central Committee and the State Council on the reform of “decentralization and management services”, and has actively promoted the reform of the accounting administrative examination and approval system, including the cancellation of administrative licenses for accounting qualifications. After the cancellation of the administrative license for accounting qualifications, related management work of accountants such as continuing education, job title management, and integrity building all involved the definition of accountant scope, competency requirements, and the transformation and upgrading of supervision methods. The Management Measures need to be studied and formulated to make The implementation of the "decentralization of service" reform requirements has been implemented.
Second, the formulation of the "Administrative Measures" is to implement the requirements of the relevant provisions of the Accounting Law. Accountants are the main bearers of accounting work. On November 4, 2017, Article 38 of the Accounting Law, as amended by the Thirtieth Session of the Twelfth National People's Congress Standing Committee, stipulates that "Accounting personnel shall possess the professional abilities required for accounting work, ... The scope of accounting personnel referred to in this Law shall be prescribed by the financial department of the State Council. " To implement the above-mentioned laws and regulations, it is necessary to study and formulate the "Administrative Measures", clarify the scope and professional capabilities of accounting personnel, and strengthen the management of accounting personnel.
Third, the formulation of the "Administrative Measures" is required to standardize the accounting order and improve the quality of accounting information. Accountants have important responsibilities such as generating and providing accounting information and maintaining the law of national financial and brokerage. The quality of accountants directly affects the quality of accounting work and accounting information. In order to standardize the management of accounting personnel, it is necessary to study and formulate the "Administrative Measures", clarify the professional competence and professional ethics requirements of accounting personnel, and strengthen the supervision of accounting personnel.
Q: The drafting process of the Administrative Measures?
Answer: The drafting and promulgation of the Administrative Measures mainly goes through three stages:
The first is the research and drafting stage. During the revision of the Accounting Law, we started to study and draft the Administrative Measures (discussion draft), and conducted research on the relevant content. In January and July 2018, we went to Hebei, Guangdong and other places to conduct research and discussion on the relevant content of the "Administrative Measures" (discussion draft), and widely listened to accountants, unit leaders, accounting management agencies, self-regulatory organizations of accountants, etc Comments and suggestions.
The second is the public consultation stage. In August 2018, we publicly solicited opinions from the provincial financial departments and relevant parties on the "Administrative Measures" (draft for comments), and received a total of 36 provincial financial departments' feedback and 51 personal feedback. Based on the feedback and suggestions from various quarters, we revised and improved the draft for consultation and formed the "Administrative Measures" (draft).
The third is the adjustment and improvement stage. On November 12, 2018, the Accounting Department held a meeting to discuss the “Administrative Measures” (draft), and at the same time solicited opinions from relevant departments and departments within the Ministry. On this basis, the "Administrative Measures" (reported for approval) was formed.
Q: What are the main contents of the Administrative Measures?
Answer: There are 11 "Administrative Measures", the main contents include:
The first is to clarify the scope of accounting personnel and related jobs. The "Administrative Measures" defines accounting personnel as those who are engaged in accounting work, accounting supervision and other accounting tasks in the unit, including those who are in charge of accounting institutions (accounting supervisors) and chief accountants. At the same time, specific positions for accounting work were clarified.
The second is to clarify the basic requirements that accountants should meet in their accounting work. The "Administrative Measures" emphasize that accounting personnel engaging in accounting work shall abide by laws and regulations such as the "Accounting Law" and the country ’s unified accounting system, have good professional ethics, participate in continuing education in accordance with relevant national regulations, and have the professional capabilities required to engage in accounting work. It also specifies the factors that should be considered in determining professional competence.
The third is to clarify the entity's main responsibility for the management of accounting personnel. The "Administrative Measures" stipulates the specific responsibilities and relevant requirements of the unit in determining the professional competence of accounting personnel, the appointment (appointment) of accounting personnel, and the establishment of accounting positions.
The fourth is to clarify the supervision methods of accounting personnel. The "Administrative Measures" emphasize that the supervision method for accounting personnel shall adopt the method of "random selection of inspection objects and random selection of law enforcement inspection personnel", and shall disclose the status and results of supervision and inspection to the public in a timely manner.
Q: What are the requirements for implementing the Management Measures?
Answer: First, all units must implement it well. The "Administrative Measures" reflects the significant change in the management of accounting personnel from industry access management to post-event management, and the "Accounting Law" on "the person in charge of the unit is responsible for the authenticity and integrity of the accounting work and accounting data of the unit" The regulations are closely linked. All units shall, in accordance with the requirements of the "Administrative Measures", conscientiously do a good job in determining the professional competence, appointment, appointment, supervision and management of accounting personnel, support accounting personnel in exercising their powers in accordance with law, and earnestly perform the main responsibility of accounting personnel management.
The second is that accountants must be disciplined. Accountants are the main bearers of accounting work. They should consciously abide by laws, regulations and accounting professional ethics requirements, maintain professional competence, perform their duties diligently, exercise their powers according to law, and effectively serve to strengthen social management and improve economic benefits.
The third is to improve supporting measures. Local financial departments and central competent units should do a good job of propaganda and policy interpretation to create a good atmosphere for the implementation of the "Administrative Measures"; formulate specific implementation measures in accordance with the actual situation, implement the relevant provisions of the "Administrative Measures"; implement the information management of accounting personnel The system upgrade and transformation work, and strive to provide services for accountants to carry out their work and career development.