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 CIRCULAR OF THE STATE COUNCIL REGARDING STRAIGHTENING OUT ACCOUNTING ACT

mmerce shall， in accordance with law， revoke the business license of the accounting firm or auditing firm.

　　The implementing measures for the audit system of enterprises' annual accounting statements shall be separately formulated by the Ministry of Finance together with other relevant departments.

　　（3） Strengthening the internal accounting control of various units. All administrative units， enterprises， institutions and social organizations shall carry out accounting work in strict accordance with the Accounting Law. Leaders of various units shall conscientiously perform their functions and duties entrusted by the Accounting Law， urge and supervise the accounting organs to strengthen the construction of rules and regulations and the basic management， improve the internal accounting control， and make it a key part of the unit's self-disciplining mechanism. Accounting offices and accounting personnel shall perform their functions and powers according to law， make accounting seriously， enforce the accounting control， so to help strengthen the economic control and raise the economic efficiency.

　　All units shall， in accordance with law and relevant provisions of the state， accept the accounting supervision of the government departments. They must provide accurate accounting documents， account books， accounting statements and other accounting data， and may not refuse to provide， conceal or falsely provide accounting data.

　　3. Strengthening the Control and Further Enhancing the Quality of Accounting Work

　　（1） Strengthening the leadership on accounting work. Financial departments at various levels shall， in accordance with the need of the establishment and improvement of socialist market economic system， strengthen the control of accounting activities over the whole society. Place the accounting control on the agenda of the work of financial management， amplify necessary organs， allocate and strengthen necessary cadres. Responsible authorities at various levels shall formulate measures for strengthening the control of accounting act

ivities， direct their subordinate units to do accounting work well.

　　（2） Further strengthening the accounting law. Continue to strengthen the construction of accounting law and accounting system， bring about steady improvement in the accounting law and accounting system， with the Accounting Law as the core. Further deepen the reform of enterprises' accounting system， establish an accounting criteria system with Chinese characteristics， including basic accounting criteria and specific accounting criteria， which shall be implemented for trial from 1997 in some chosen enterprises with comparatively good operating mechanisms and sound foundations. Effectively publicize the Accounting Law and other financial and accounting laws and regulations， enhance the sense of legality of leaders at various levels and the mass of financial and accounting workers.

　　（3） Enhancing political and professional qualities of accounting workers. In accordance with the need of strengthening the economic control， try to effectively accomplish on-the-job training of accounting workers and make their knowledge enriched and updated uninterruptedly. On-the-job training of accounting workers shall， under the general planning and control of the financial departments， be conducted in a planned and organized way. The professional training shall be combined with the education in legality， ideological and political education and education in vocational ethics， so as to promote the quality of accounting workers in an all-round way. All units shall ensure certain time every year for vocational study to their accounting personnel. The system of accounting professional qualification examinations， the system of going to post with certifications and the system of citation and rewards shall be continuously implemented， so as to arouse and give full play of the initiative of the mass of accounting workers.

　　（4） Strengthening the control over social accounting intermediary institutions and enhancing the quality of registered accounts' service. The social auditing control shall be standardized under the principle of “governing by law， supervision and control by the government， guidance by the market and self-disciplining within the profession”。 The state's competent authorities shall strengthen the construction of standardization of registered accountants' professional practice and the supervision system of the service quality， guarantee a steady enhancement of the social auditing level. Institute and improve the registered accountant examination system and follow-up education system， build a contingent of registered accountants having high professional quality， being fair-mined and objective， strictly abiding by the vocational ethics and service standards and having good social credit. Progressively reform the management system of accounting firms （auditing firms）， establish an operational mechanism for management by self disciplining within the profession.

　　All localities and departments shall conscientiously implement the preceding provisions， and submit a timely report on the planning for the rectification of accounting activities and the situation of the implementation to the State Council， with a copy of it sent to the Ministry of Finance

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