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STANDARDIZATION LAW OF THE PEOPLE'S REPUBLIC OF CHINA

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STANDARDIZATION LAW OF THE PEOPLE'S REPUBLIC OF CHINA ——附加英文版

The Standing Committee of the National People's Congress


STANDARDIZATION LAW OF THE PEOPLE'S REPUBLIC OF CHINA


(Adopted at the Fifth Meeting of the Standing Committee of the
Seventh National People's Congress on December 29, 1988, promulgated by
Order No. 11 of the President of the People's Republic of China on
December 29, 1988, and effective as of April 1, 1989)
Contents
Chapter I General Provisions
Chapter II Formulation of Standards
Chapter III Implementation of Standards
Chapter IV Legal Responsibility
Chapter V Supplementary Provisions

Chapter I General Provisions
Article 1
This Law is formulated with a view to developing the socialist commodity
economy, promoting technical progress, improving product quality,
increasing social and economic benefits, safeguarding the interests of the
State and the people and suiting standardization to the needs in socialist
modernization and in the development of economic relations with foreign
countries.
Article 2
Standards shall be formulated for the following technical requirements
that need to be unified:
(1) the varieties, specifications, quality and grades of industrial
products as well as the safety and sanitary requirements for them;
(2) the design, production, inspection, packing, storage, transportation
and methods of operation of industrial products as well as the safety and
sanitary requirements for them in the process of production, storage and
transportation;
(3) technical requirements and testing methods related to environmental
protection;
(4) the designs, construction procedure and safety requirements for
construction projects; and
(5) technical terms, symbols, code names and drawing methods related to
industrial production, project construction and environmental protection.
Major agricultural products and other items that need to be standardized
shall be designated by the State Council.
Article 3
The tasks of standardization shall include the formulation of standards
and organization of and supervision over the implementation of the
standards. Standardization shall be incorporated in the plan for national
economic and social development.
Article 4
The State shall encourage the active adoption of international standards.
Article 5
The department of standardization administration under the State Council
shall be in charge of the unified administration of standardization
throughout the country. Competent administrative authorities under the
State Council shall, in line with their respective functions, be in charge
of standardization in their respective departments and trades.
The departments of standardization administration of provinces, autonomous
regions and municipalities directly under the Central Government shall be
in charge of the unified administration of standardization within their
respective administrative areas. Competent administrative authorities
under the governments of provinces, autonomous regions and municipalities
directly under the Central Government shall, in line with their respective
functions, be in charge of standardization in their respective departments
and trades within their respective administrative areas.
The standardization administration departments and the competent
administrative authorities of cities and counties shall, in line with
their respective functions as assigned by the governments of provinces,
autonomous regions and municipalities directly under the Central
Government, be in charge of standardization within their respective
administrative areas.

Chapter II Formulation of Standards
Article 6
National standards shall be formulated for the technical requirements that
need to be unified nationwide. National standards shall be formulated by
the department of standardization administration under the State Council.
Where, in the absence of national standards, technical requirements for a
certain trade need to be unified, trade standards may be formulated. Trade
standards shall be formulated by competent administrative authorities
under the State Council and reported to the department of standardization
administration under the State Council for the record, and shall be
annulled on publication of the national standards. Where, in the absence
of both national and trade standards, safety and sanitary requirements for
industrial products need to be unified within a province, an autonomous
region or a municipality directly under the Central Government, local
standards may be formulated. Local standards shall be formulated by
departments of standardization administration of provinces, autonomous
regions and municipalities directly under the Central Government and
reported to the department of standardization administration and the
competent administrative authorities under the State Council for the
record, and shall be annulled on publication of the national or trade
standards.
Where, in the absence of both national and trade standards for products
manufactured by an enterprise, standards for the enterprise shall be
formulated to serve as the criteria for the organization of production. An
enterprise's standards for its products shall be reported to the
standardization administration department and the competent administrative
authorities under the local government for the record. Where national or
trade standards have been formulated, the State shall encourage
enterprises to formulate their enterprise standards, which are more
stringent than the national or trade standards, to be used in these
enterprises.
Where the formulation of standards is otherwise provided for by law, such
legal provisions shall be complied with.
Article 7
National standards and trade standards shall be classified into compulsory
standards and voluntary standards. Those for safeguarding human health and
ensuring the safety of the person and of property and those for compulsory
execution as prescribed by the laws and administrative rules and
regulations shall be compulsory standards, the others shall be voluntary
standards.
The local standards formulated by standardization administration
departments of provinces, autonomous regions and municipalities directly
under the Central Government for the safety and sanitary requirements of
industrial products shall be compulsory standards within their respective
administrative areas.
Article 8
The formulation of standards shall be conducive to ensuring safety and the
people's health, safeguarding consumer interests and protecting the
environment.
Article 9
The standards to be formulated shall be conducive to a rational use of the
country's resources, a wider utilization of scientific and technological
gains and the enhancement of economic returns, conform to operation
instructions, increase the universality and interchangeability of
products, and be technologically advanced and economically rational.
Article 10
The standards to be formulated shall be coordinated with and supported by
related standards.
Article 11
The standards to be formulated shall help promote economic and
technological cooperation with foreign countries and foreign trade.
Article 12
The roles of trade associations, scientific research institutions and
academic organizations shall be brought into play in the formulation of
standards. A department engaged in the formulation of standards shall
organize a committee on standardization technology composed of
specialists, which shall be responsible for the drafting of the standards
and shall participate in the examination of the draft standards.
Article 13
After the standards come into force, the department that formulated them
shall, in the light of scientific and technological developments and the
needs in economic construction, make timely reviews of the current
standards to determine if they are to remain effective or are to be
revised or annulled.

Chapter III Implementation of Standards
Article 14
Compulsory standards must be complied with. It shall be prohibited to
produce, sell or import products that are not up to the compulsory
standards. With regard to voluntary standards, the State shall encourage
their adoption by enterprises on an optional basis.
Article 15
With respect to products for which national or trade standards have been
formulated, enterprises may apply to the standardization administration
department under the State Council or agencies authorized by the same
department for product quality authentication. For products which are
authenticated to conform to the standards, certificates shall be issued by
the department that made the authentication and the use of the prescribed
authentication marks shall be permitted on such products and the packing
thereof.
If products for which authentication certificates have been granted do not
conform to national or trade standards, or if products have not undergone
authentication or found not up to the standards after the authentication
proceedings, no authentication marks shall be permitted for use on such
products leaving factories for sale.
Article 16
Technical requirements for export products shall comply with contractual
provisions.
Article 17
The development of new products, improvement of products or technical
renovation by an enterprise shall conform to standardization requirements.
Article 18
Departments of standardization administration under governments at or
above the county level shall be responsible for supervision over and
inspection of the implementation of the standards.
Article 19
Departments of standardization administration under governments at or
above the county level may, in accordance with needs, establish inspection
organizations or authorize inspection organizations of other units to
examine whether products conform to the standards. Where the laws and
administrative rules and regulations provide otherwise on inspection
organizations, such provisions shall apply.
Disputes over whether a product conforms to the standards shall be handled
in accordance with the inspection data provided by the inspection
organizations as specified in the preceding paragraph.

Chapter IV Legal Responsibility
Article 20
Whoever produces, sells or imports products that do not conform to the
compulsory standards shall be dealt with according to law by the competent
administrative authorities as prescribed by the laws and administrative
rules and regulations. In the absence of such prescriptions, his products
and unlawful proceeds shall be confiscated and he shall be concurrently
fined by the administrative authorities for industry and commerce; where
serious consequences are caused and crimes are constituted, the person
directly responsible shall be investigated for criminal responsibility in
accordance with the law.
Article 21
Where authentication marks are used on products leaving a factory for
sale, for which authentication certificates have been issued but which do
not conform to national or trade standards, the enterprise concerned shall
be ordered by the department of standardization administration to stop the
sale and shall be fined concurrently; where the circumstances are serious,
the authentication certificates shall be revoked by the department that
made the authentication.
Article 22
Whoever uses authentication marks, without authorization, on products
leaving a factory for sale, which have not undergone authentication or
have been found not up to the standards after the authentication
proceedings, shall be ordered by the department of standardization
administration to stop the sale and shall concurrently be fined.
Article 23
A party which refuses to accept the punishment of confiscation of its
products and of its unlawful proceeds and a fine may, within 15 days of
receiving the penalty notice, apply for reconsideration to the office
immediately above the one that made the punishment decision; a party which
refuses to obey the reconsideration decision may, within 15 days of
receiving the reconsideration decision, bring a suit before a people's
court. The party also may, within 15 days of receiving the penalty notice,
directly bring a suit before a people's court. If a party neither applies
for reconsideration nor brings a suit before a people's court within the
prescribed time nor complies with the punishment decision, the office that
made the punishment decision shall apply to a people's court for
compulsory execution.
Article 24
Personnel responsible for the supervision, inspection and administration
of standardization who violate the law or neglect their duties, or are
engaged in malpractices for personal gains, shall be given disciplinary
sanctions; where crimes are constituted, their criminal responsibility
shall be investigated in accordance with the law.

Chapter V Supplementary Provisions
Article 25
Rules for the implementation of this Law shall be formulated by the State
Council.
Article 26
This Law shall go into effect as of April 1, 1989.


Important Notice:
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.


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昆明市住房公积金管理规定

云南省昆明市人民政府


昆明市人民政府令第75号


  《昆明市住房公积金管理规定》已经2007年7月24日市政府第53次常务会议通过,现予公布,自2007年9月1日起施行。


代理市长 张祖林

二○○七年七月三十一日



昆明市住房公积金管理规定




  第一条 为加强本市住房公积金的管理,维护住房公积金所有者的合法权益,促进城镇住房建设,改善城镇居民的居住环境,根据国务院《住房公积金管理条例》(以下简称《条例》),结合本市实际情况,制定本规定。



  第二条 昆明市住房公积金管理委员会(以下简称管委会)是本市住房公积金管理的决策机构。

  昆明市住房公积金管理中心(以下简称市管理中心)是直属市人民政府不以营利为目的的事业单位。

  市管理中心按照属地化管理的原则,负责本市行政区域内住房公积金的统一管理和运作,督促检查本市区域内单位和职工缴存、提取和使用住房公积金的情况,规范归集和使用行为,确保住房公积金安全运行,并依法履行《条例》赋予的其他行政管理职责。

  市管理中心及其分支机构(分中心、管理部)实行统一的规章制度,进行统一核算。

  住房公积金的管理和使用依法接受省建设厅、省财政厅、中国人民银行昆明中心支行、中国银行业监督管理委员会云南监管局等监督部门的监督管理;依法接受市财政局的财政监督和市审计局的审计监督。

  劳动保障、民政、人事、工商、税务、统计等行政管理部门按照各自职责,协同实施本规定。



  第三条 本市行政区域内的各级国家机关、事业单位、社会团体、依法注册的各类企业(公司)、民办非企业单位、中央和省(市)及其外地驻昆单位(以下简称单位)和上述单位的在职职工,均按照本规定缴存住房公积金。

  外籍和港、澳、台以及离退休人员,不缴存住房公积金。



  第四条 住房公积金的缴存比例,由管委会拟订,经市人民政府审议通过,报省人民政府批准后执行,并向社会公布。

  管委会在拟订住房公积金的缴存比例、确定住房公积金的最高贷款额度等重大事项前,可以采取座谈会、听证会等形式或者通过媒体广泛听取单位和职工的意见。



  第五条 有条件提高住房公积金缴存比例的非财政供给单位,可以提出申请,经管委会或者管委会授权市管理中心审批,执行经批准的住房公积金缴存比例。申请提高的住房公积金缴存比例,原则上不高于12%,最高不得高于15%,高出12%的部分,按照国家税收法律和政策计征纳税。



  第六条 职工缴存住房公积金的月工资基数(缴存基数),不得超过市统计局公布的上一年度职工月平均工资的三倍,不得低于本市的最低工资标准。

  缴存基数,由市管理中心每年审核调整一次。申请调整住房公积金缴存比例或者申请缓缴住房公积金的,市管理中心每年受理一次。



  第七条 停产、半停产、连续亏损三年以上或者不能正常发放职工工资的单位,可以提出申请,经市管理中心审核,管委会批准,执行有限期的缓缴或者降低住房公积金比例缴存,申请降低的住房公积金缴存比例不得低于5%。

  单位经济效益好转并正常发放职工工资后,应当及时为职工补缴住房公积金。缴存比例,按照欠缴时段省人民政府批准的比例补缴。



  第八条 单位撤销、解散或者依法宣告破产时,其欠缴的住房公积金应当依法予以清偿。

  单位分立、合并、注销或者改制时,应当在明确其欠缴住房公积金的补缴责任主体后,方可办理有关手续。

  计算单位欠缴住房公积金的数额时,缴存基数按照单位或者职工提供的相关证明材料确定;单位和职工均无法提供职工工资基数证明材料的,按照市统计局公布的上一年度职工月平均工资计算。缴存比例,按照欠缴时段省人民政府批准的比例计算。



  第九条 职工与原单位终止劳动关系后即被新单位录用的,原单位应当自劳动关系终止之日起三十日内,将职工住房公积金账户余额转移到新单位。

  职工与原单位终止劳动关系后尚未被新单位录用的,原单位应当自劳动关系终止之日起三十日内,将职工住房公积金账户余额转入市管理中心封存管理。职工被新单位录用后,新单位应当自录用之日起三十日内,为职工办理住房公积金账户启封和转移手续。



  第十条 市管理中心应当督促单位依法及时办理住房公积金缴存登记和住房公积金账户的设立、转移、注销等手续。

  工商、劳动保障和统计等有关行政管理部门应当向市管理中心提供单位或者职工的相关信息。



  第十一条 单位应当告知职工建立、缴存住房公积金的情况。市管理中心和管委会指定的受委托办理住房公积金金融业务的商业银行(以下简称受委托银行),应当向单位和职工发放住房公积金的缴存凭证。

  市管理中心和受委托银行应当建立住房公积金信息化管理系统,为单位和职工查询本单位与本人的住房公积金账户信息提供服务。

  市管理中心、受委托银行、单位和相关工作人员对职工的住房公积金账户信息负有保密责任。



  第十二条 职工有下列情形之一的,可以向市管理中心申请提取本人的住房公积金:

  (一)购买、建造、翻建、大修自住住房的;

  (二)离休、退休的;

  (三)大部分或者完全丧失劳动能力,并与单位终止劳动关系的;

  (四)出境定居的;

  (五)偿还购房贷款本息的;

  (六)房租超出家庭工资收入的规定比例的;

  (七)与单位终止劳动关系,且户口迁出本市或者户口不在本市的。

  依照(二)、(三)、(四)、(七)项规定提取住房公积金账户内的存储余额的,应当同时注销职工住房公积金账户。

  职工死亡或者被宣告死亡的,继承人、受遗赠人可以提取职工住房公积金账户内的存储余额。



  第十三条 职工有下列情形之一的,可以申请提取本人的住房公积金,用于支付自住住房的房租、住宅专项维修资金、物业管理服务费等费用:

  (一)享受城市居民最低生活保障的;

  (二)本人、配偶及其直系亲属因重病、大病造成家庭生活严重困难的;

  (三)连续失业两年以上且家庭生活特别困难的;

  (四)遇到其他突发事件,造成家庭严重困难的。



  第十四条 申请提取住房公积金的职工,应当向市管理中心提交所在单位核实后出具的提取证明和符合第十二条、第十三条规定的提取情形的相关证明材料。

  市管理中心应当自受理提取住房公积金申请之日起三个工作日内,作出准予提取或者不准提取的决定,并书面通知申请人。准予提取的,凭市管理中心的批准文件,到受委托银行办理支付手续。



  第十五条 缴存住房公积金的职工购买、建造、翻建自住住房时,可以向市管理中心申请住房公积金贷款。申请住房公积金贷款的职工,应当同时符合下列条件:

  (一)申请贷款前正常、足额、按时缴存住房公积金并达到规定期限;

  (二)自有资金支付的房款额不低于规定比例;

  (三)具有稳定的经济收入和贷款偿还能力;

  (四)无金融信贷等不良信用行为和其它可能影响贷款偿还能力的债务;

  (五)国家及本省有关部门的住房公积金个人贷款规定中明确的其他条件。

  前款第(一)项中的规定期限和第(二)项中的规定比例,由市管理中心拟订,管委会批准后执行,并向社会公布。



  第十六条 申请住房公积金贷款的职工,应当向市管理中心提交贷款申请书和申请办理贷款的相关证明材料。

  市管理中心应当自受理住房公积金贷款申请之日起十五个工作日内作出准予贷款或者不准贷款的决定,并书面通知申请人。准予贷款的,凭管理中心的批准文件,到受委托银行办理贷款手续。



  第十七条 市管理中心实现的住房公积金增值收益,按照规定计提住房公积金贷款风险准备金后的余额,属政府非税收入,全额缴入市级国库,纳入财政基金预算管理。



  第十八条 市管理中心应当将上年度住房公积金的财务报告,提交市审计局或者市财政局审核后,经管委会审议,定期向社会公布。



  第十九条 市管理中心与受委托银行应当签订住房公积金金融业务委托合同并严格履行,同时,按照有关规定,为单位和职工办理住房公积金业务提供便利服务。



  第二十条 对违反住房公积金管理规定的行为,任何单位和个人都可以向市管理中心投诉、举报。市管理中心应当在接到投诉、举报后三十日内提出处理意见,并告知投诉、举报人。



  第二十一条 单位不依法办理住房公积金缴存登记、不为本单位职工办理住房公积金账户设立手续、逾期不依法缴存住房公积金或者少缴住房公积金的,由市管理中心依照《条例》的规定予以行政处罚。



  第二十二条 以提供虚假证明材料等欺骗手段提取本人住房公积金的,由市管理中心退回其单位核实,属单位责任的,追究单位的核实责任;已办理提取的,由市管理中心责令其限期退回违规所提款额,限期内未退回违规所提款额的,市管理中心可以停止其申请使用住房公积金的资格,直至退回违规所提款额止。

  以欺骗手段违法提取他人住房公积金的,由市管理中心责令限期退回违法所提款额;构成犯罪的,依法追究刑事责任。



  第二十三条 以欺骗等不正当手段违法获得住房公积金贷款的,市管理中心责令贷款人限期退回违法所贷款额;构成犯罪的,依法追究刑事责任。



  第二十四条 行政机关和管理部门工作人员玩忽职守、滥用职权、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。



  第二十五条 本规定自2007年9月1日起施行。1995年7月1日市人民政府颁布实行的《昆明市深化城镇住房制度改革实施方案》中批准实施的《昆明市建立住房公积金制度的暂行规定》(昆政发〔1995〕64号)同时停止执行

国务院关于整顿会计工作秩序进一步提高会计工作质量的通知

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国务院关于整顿会计工作秩序进一步提高会计工作质量的通知
国务院


各省、自治区、直辖市人民政府,国务院各部委、各直属机构:
“八五”期间,我国会计工作在法制建设、核算制度模式转换以及注册会计师事业发展等方面,都取得了显著成绩。但是,会计工作秩序仍存在不少问题,假造会计票据,乱摊成本,搞“两本帐”、隐瞒收入,偷逃国家税收,转移国家资金、搞小金库等违反财经纪律的问题突出,严重
干扰了经济发展和改革的顺利进行,助长了腐败行为,对此必须认真加以整顿。
会计工作是经济管理工作的重要基础,整顿会计工作秩序,严格会计核算,强化会计监督,对于加强和改善宏观调控,创造良好的经济环境和经济秩序,是十分重要的。要把整顿会计工作秩序,作为整顿经济秩序和严肃财经纪律的突破口。为贯彻实施《中华人民共和国会计法》(以下? 虺啤痘峒品ā?,进一步加强对会计工作的管理,充分发挥会计工作在维护经济秩序、发展社会主义市场经济中的作用,现就整顿会计工作秩序、进一步提高会计工作质量的有关问题通知如下:
一、在全国范围内整顿会计工作秩序
各级人民政府和各有关部门要立即采取措施,对本地区、本部门的会计工作秩序进行全面检查,针对存在的问题进行整顿,并督促所属各单位依法开展会计工作,建立规范的会计工作秩序。
整顿会计工作秩序在各级人民政府直接领导下进行,各级财政部门会同有关部门具体负责组织、协调。整顿工作从本文下发时开始,1996年年底前结束。所有企业和行政、事业单位及社会团体都要认真进行自我检查,自查面必须达到100%。在普遍自查整顿的基础上,各地区、各部门要
抽调一批业务骨干组成检查组进行重点检查,重点检查面不得低于20%。在整顿工作中,要充分发挥会计师事务所、审计事务所等社会中介机构的作用。
整顿会计工作秩序的内容,是在全面检查执行国家财政、税务、财务、会计等法规情况的基础上,重点整顿以下问题:(一)按照国家规定应当建帐而没有建帐,或者帐目严重混乱的;(二)帐外设帐,或者假造会计凭证、会计帐簿、会计报表,隐瞒真实的财务状况和经营成果的;(三)违
反财务会计制度,乱挤乱摊成本、随意核销费用,任意减少利润或者增加亏损,擅自冲减国家资本金的;(四)截留、转移国家和单位的收入,私设“小金库”的;(五)各地区、各部门认为需要重点整顿的其他问题。
对查出的各种违反财经纪律的问题,要严格按照国家有关财经法规进行处理。属于内部管理不严的,要责令其限期整顿并取得成效;属于单位领导人授意、指使、强令会计人员编造、篡改会计数据,弄虚作假,损害国家和社会利益的,要撤销其领导人的职务;属于地方政府及有关部门
指使、强迫所属单位编报虚假会计报表的,要追究地方政府及有关部门领导人的责任,直至撤职;凡属会计人员对违法违纪活动知情不举或者通同作弊的,除追究责任外,要取消其会计人员的专业技术资格。以上构成犯罪的,均要依法追究其刑事责任。各地区、各部门要选择几个重大典型
案例公开处理。
二、加强监督检查,建立健全会计监督体系
各地区、各部门及各单位要切实加强对会计工作的监督,并通过不断深化改革,建立健全包括国家监督、社会监督、单位内部监督在内的会计监督体系,保证会计工作依法有序地进行。
(一)政府部门要依法加强对基层单位的会计监督。财政部门和业务主管部门要严格加强会计报表管理,严肃查处编造、篡改会计报表和其他弄虚作假的行为。业务主管部门要对所属单位上报的年度会计报表进行全面审查,在此基础上,还须对其中20%以上的报表进行重点抽查,以确保? 甓然峒票ū砜凸壅媸档胤从掣鞯ノ坏牟莆褡纯龊途晒I蠹苹匾忧慷怨薪鹑诨购凸ど唐笠怠⑹乱档ノ徊莆袷罩У募喽健K拔癫棵乓忧糠⑵惫芾恚鸩绞敌蟹⑵备俪椴橹贫龋栽诜⑵绷煊谩⑻钪啤⒈ㄏ胝实然方谖シ垂夜娑ǖ牡ノ缓透鋈耍勒辗晒娑ù友洗怼9ど
绦姓芾聿棵乓岷习炖砉ど唐笠档羌呛湍昙欤忧慷怨ど唐笠档募喽剑悦挥邪垂娑ㄅ浔副匾幕峒迫嗽薄⒕普棵湃啡喜莆窕峒浦贫炔唤∪⒔ㄕ什环瞎娑ㄒ蟮钠笠担σ笃湎奁诟恼挥馄诓桓牡模挥璋炖淼羌亲⒉峄蚰昙臁? (二)加强社会会计监督,依法实行企业年度会计报表审计制度。为了有效制止和防范利用会计报表弄虚作假,提高会计报表质量,要依法实行企业年度会计报表审计制度。根据我国注册会计师事业发展的实际情况,实行企业年度会计报表审计制度要采取分步到位的办法,即:凡是没有
实行年度会计报表审计制度的外商投资企业和其他有限责任公司、股份有限公司,必须在1996年年底前实行年度会计报表审计制度;凡是没有实行年度会计报表审计制度的国有大、中型企业,必须在1997年年底前实行年度会计报表审计制度;到2000年,依法应当实行会计报表审计制度的所
有企业,必须实行年度会计报表审计制度。
国家主管机关应当加强对会计师事务所(审计事务所)和注册会计师执业质量的监督检查,每年应抽查一定数量由注册会计师出具的企业年度会计报表审计报告,对会计师事务所(审计事务所)和注册会计师违反《中华人民共和国注册会计师法》或审计准则、规则,有意隐瞒真实情况、甚
至通同作弊的,要依法严肃处理,并取消其注册会计师的执业资格;情节严重的,工商行政管理部门要依法吊销该会计师事务所或审计事务所的营业执照。
企业年度会计报表审计制度的具体实施办法,由财政部会同有关部门另行制定。

(三)加强单位内部的会计监督。各行政、企事业单位和社会团体均应严格按照《会计法》的规定开展会计工作。单位领导人要切实履行《会计法》赋予的职责,督促会计部门加强规章制度建设和基础管理,健全内部会计监督,使之成为单位自我约束机制的重要组成部分。会计机构、会
计人员要依法行使职权,认真进行会计核算,严格会计监督,为加强经济管理、提高经济效益服务。
各单位必须依照法律和国家有关规定接受政府部门的会计监督,如实提供会计凭证、会计帐簿、会计报表和其他会计资料,不得拒绝、隐匿、谎报。
三、加强管理,进一步提高会计工作质量
(一)加强对会计工作的领导。各级财政部门要根据建立和完善社会主义市场经济体制的要求,加强对全社会会计工作的管理。要把会计管理列入财政管理工作的议事日程,健全机构,配备和充实必要的干部。各级业务主管部门也要制定加强会计工作管理的措施,指导所属单位做好会计
工作。
(二)进一步健全会计法制。继续加强各项会计法规、制度建设,不断完善以《会计法》为中心的会计法规、制度体系。进一步深化企业会计核算制度改革,建立包括基本会计准则和具体会计准则在内的、有中国特色的会计准则体系,并从1997年起选择部分经营机制较好、基础健全的企
业试行。要认真做好《会计法》和其他财政、财务会计法规的宣传工作,增强各级领导干部和广大财务会计人员的法制观念。
(三)提高会计人员的政治业务素质。要根据加强经济管理的要求,抓好在职会计人员的培训工作,不断充实和更新会计人员的知识。在职会计人员培训,要在财政部门的统一规划和管理下,有计划、有组织地进行。要把法制教育、思想政治教育、职业道德教育同专业知识培训结合起来
,促进会计人员素质的全面提高。各单位应当保证会计人员每年有一定的业务学习时间。要继续坚持会计专业技术资格考试制度、持证上岗制度、表彰奖励制度,充分调动和发挥广大会计人员的积极性。
(四)加强会计社会中介机构管理,提高注册会计师的执业质量。按照“法律规范、政府监管、市场引导、行业自律”的原则,统一社会审计管理。国家主管机关要加强注册会计师执业规范和业务质量监督制度建设,保证社会审计水平的不断提高。要建立并完善注册会计师考试制度和后
续教育制度,建立一支业务素质高、公正客观、严格遵守职业道德和执业规范、社会信誉好的注册会计师队伍。逐步改革会计师事务所(审计事务所)的管理体制,建立行业自律管理的运行机制。
各地区、各部门要认真执行以上通知,并将整顿会计工作秩序的部署和执行情况及时报告国务院,同时抄送财政部。



1996年4月19日