财政部关于改进和加强企业年度会计报表审计工作管理的若干规定 Provision of Ministry of Finance on Improving and Strengthening the Ad

财企[2004]5号

颁布日期：20040117 　实施日期：20040201 　颁布单位：财政部

　　Cai Qi No. 5 （2004）

　　January 17， 2004

　　This provision of Ministry of Finance on Improving and Strengthening the Administration of Annual Accounting Statement Audit is re-promulgated for the purpose of improving the quality of the accounting information of enterprises， giving full play of the social agency operations in supervising financial and accounting of enterprises and of regulating the administration of annual accounting statement audit， in accordance with Article 2 of Circular of the State Council on Improving Accounting Order and Quality of Accounting， after summarizing the running situation of the audit system of certified public accountants（hereinafter refers to as CPA） examine the annual accounting statements of the enterprises in the previous years and meeting the need of the access of WTO and reform and development of the enterprises. The provision is now printed and disputed to you and shall be implemented.

　　After the implement of the Provision of the Ministry of Finance on Improving and Strengthening the Administration of Annual Accounting Statement Audit， the Interim Measure of Ministry of Finance on State-Owned Enterprises Annual Accounting Statement Examined by the CPA （Cai Jing Zi [1998] No.114）， Circular of Ministry of Finance on State-Owned Enterprises Annual Accounting Statement Examined by the CPA （Cai Qi [2000] No. 905） and Supplementary Circular of Ministry of Finance on SOE Annual Accounting Statement Examined by the CPA （Cai Qi [2001] No. 707） shall be repealed at the same time.

　　Annex：

　　Provision of Ministry of Finance on Improving and Strengthening the Administration of Annual Accounting Statement Audit

　　Chapter I General Provisions

　　Article 1 This Provision is promulgated for the purpose of meeting the need of the development of the socialist market economy， improving the quality of annual accounting statement of the enterprises and strengthening and improving the audit of the annual accounting statement of the enterprises， in accordance with Provisions of the State Council on Improving Accounting Order and Quality of Accounting.

　　Article 2 This Provision shall be applied to all the SOE and the State-Equity-Control non- financial enterprises （hereinafter refers to as enterprises） except the special enterprises listed in Article 3 within the territory of the People's Republic of China.

　　Where another law provides otherwise in respect of the foreign-invested enterprises and the listing companies， such provisions prevail.

　　The audit of the annual accounting statement of enterprises that was established on the oversea-investment shall be run in accordance with the relevant provisions of statute of domicile

　　Article 3 The system of CPA examining annual accounting statement shall not be applied to the following special SOE，

　　（1） War industry enterprises， expect civil companies that has independent legal personality and that still retain or seal the capability of producing war products

　　（2） Reeducation-through-labor enterprises， reform-through-labor enterprises， border farm， agricultural enterprises of the Production and Construction Corps of the Chinese Liberation Army and the reclamation area in Heilongjiang province

　　Article 4 The executive situation of special material reserve， special capital reserve and other operation related to special policies of enterprises that responsible for goods and material reserve， grain reserve， cotton reserve or non-staple food reserve shall be subject to the audit of the competent administrative authorities.

　　Article 5 Enterprises shall initiatively cooperate with CPA in examining the annual accounting statement and provide relevant information in accordance with the contract. The enterprises shall guarantee the truthfulness of all

the information and shall take the corresponding accounting responsibility

　　Article 6 CPA and accounting firms shall finish the audit in accordance with the principle of Objective， Independent and Fair， the Independent Audit Criteria and other related provisions. CPA and accounting firms shall make audit report according to the demands of contract， and take corresponding responsibility

　　Chapter II General demands of the administration of annual accounting statement audit of enterprises

　　Article 7 The companies shall consign the audit in accordance with the decision of directorate or the manager administrative council.

　　Conglomerate shall unifiedly consign the audit of the annual accounting statement of its subsidiary companies.

　　Company which is still under the competent authorities shall consign the accounting firms to audit its accounting statement through the authorities.

　　Article 8 Enterprises shall consign an accounting firm or alter the consignment before October， and shall sign a contract with the accounting firm which declares audit scope， content， rights， obligations， price， payment and breach responsibility. The enterprises shall provide relevant conditions to the accounting firms it consigned to finish the audit.

　　Article 9 The accounting statement of enterprises shall be audited by the Chinese CPA or the accounting firms that registered in the territory of People's Republic of China in accordance with the concerning regulations.

　　Enterprises shall take the assets sum， amount of subsidiary company， district distributing and business character into account and consign the correspond accounting firm that has enough CPA， experience and audit capability.

　　All the enterprises shall not restrict the work of the accounting firm legally established. The departments， institutions that do not pay for the audit， except the conglomerate， shall not require or incite the companies to consign certain accounting firms or obstruct the consignment.

　　Article 10 Accounting firms that accept the consignment of the enterprises shall not transfer the consignment to other accounting firms after the distribution. The audit that consigned by the enterprises shall be down by CPA of the accounting firms.

　　Article 11 Conglomerates shall consign one or more accounting firms to audit in accordance with the principles of fair， just open， choosing reasonable and transparent modes like inviting public bidding and with specific administrative measure and procedure.

　　Article 12 Conglomerates shall confirm the leading accounting firm， cooperate with it to make an audit plan and organize the subsidiary companies to execute the plan in the case of consigning more than one accounting firms to make a united-audit.

　　Article 13 Enterprises shall pay for the annual accounting statement audit in accordance with the principle of “consigner pay”。

　　The criteria of pay of the annual accounting statement of enterprises shall be set in accordance with the provisions promulgated by the local competent authorities.

　　Article 14 Enterprises shall not change the consigned accounting firms in the previous financial year if the accounting firms conform to the provisions of article 9 of the regulations， in which no offence against the discipline and regulations arise. In the case of necessary change， the consignee shall give reasons and expose it.

　　The accounting firm with the requirement of the consignee company shall change the CPA that consigned by a certain company for 5 years continuously.

　　Article 15 Enterprises shall not consign the annual accounting statement audit to the same accounting firm or the accounting firm that invested by same investor that makes the asset evaluation or financial consultant service to the reform of the enterprises' within the audit year.

　　Article 16 Enterprises shall complete the

formality of record to the competent authority before October 31 every year after signing the contract. The enterprises under the direct control of central government shall put the record to the competent administration of Ministry of Finance through the conglomerate. The enterprises under the control of local government shall put the record to the local financial authority of the same level. The enterprises that still have relation with the government shall put the record to the competent financial authority of the same level through the department in charge. The enterprises shall， in the course of completing the formality of record， provide record report in which the reason of consigning and changing the accounting firm， the scope of audit， the mode of consign， the payment criteria and such items were written， and shall fill the record form of annual accounting statement audit of enterprise.（ Enclosed in the appendix）。

　　Chapter III Emphasis of annual accounting statement audit

　　Article 17 Conglomerate shall consign a complete annual accounting statement audit which including the subsidiary companies within the scope of incorporate.

　　CPA shall audit in accordance with the relevant important provisions of the Independent Audit Criteria for the subsidiary companies of the constituent or the 5-level subsidiary branches of certain special conglomerate of some industry.

　　Article 18 The annual accounting statement audit of enterprises shall include the audit of the separated accounting statements and merged accounting statements

　　The separated accounting statement audited by the CPA shall include balance sheet， profit charts， cash-flow charts， appendix and annex of the accounting statement promulgated in the Enterprises Accounting System. The merged accounting statem

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