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Administrative Measures for the Qualifications of Accounting Practitioners [Expired]
会计从业资格管理办法(2005) [失效]
【法宝引证码】

Order of the Ministry of Finance of the People's Republic of China 

中华人民共和国财政部令


(No. 26)
 
(第26号)


The Administrative Measures for the Qualifications of Accounting Practitioners were adopted at the executive meeting of the Ministry of Finance. They are hereby promulgated and shall be implemented as of March 1, 2005.
 
会计从业资格管理办法》已经部务会议讨论通过,现予公布,自2005年3月1日起施行。

Minister: Jin Renqing
 
部长:金人庆

January 22, 2005
 
二00五年一月二十二日

Administrative Measures for the Qualifications of Accounting Practitioners
 

会计从业资格管理办法


 
Chapter I. General Provisions 

第一章 总则


 
Article 1 With a view to strengthening the administration of the occupational qualifications of accountants and regulating the acts of accountants, the present Measures are formulated in accordance with the Accounting Law of the People's Republic of China (hereinafter referred to as the Accountant Law) and other relevant laws.   第一条 为了加强会计从业资格管理,规范会计人员行为,根据《中华人民共和国会计法》(以下简称《会计法》)及相关法律的规定,制定本办法。

 
Article 2 The present Measures shall apply to the applications for obtaining accounting qualification certificates.   第二条 申请取得会计从业资格证书适用本办法。

The person who takes up any of the following accounting jobs in a state organ, social group, company, enterprise, public institution or any other organization (hereinafter referred to in general as the entity) shall have obtained the qualifications of an accounting practitioner:
 
在国家机关、社会团体、公司、企业、事业单位和其他组织(以下统称单位)从事下列会计工作的人员必须取得会计从业资格:

 
(1)The person-in-charge of an accounting institution (chief accountant); (一)会计机构负责人(会计主管人员);

 
(2)Cashier; (二)出纳;

 
(3)Auditor; (三)稽核;

 
(4)Capital or fund computation; (四)资本、基金核算;

 
(5)Computation of incomes, expenditure, creditor's rights and debts; (五)收入、支出、债权债务核算;

 
(6)Computation of wages, costs and financial outturn; (六)工资、成本费用、财务成果核算;

 
(7)Computation of properties and materials received and given out as well as the increase and reduction thereof; (七)财产物资的收发、增减核算;

 
(8)General ledger; (八)总账;

 
(9)Formulation of financial statements; and (九)财务会计报告编制;

 
(10)Management of accounting archives in an accounting institution. (十)会计机构内会计档案管理。

 
Article 3 No entity may appoint (employ) any person without the qualifications of an accounting practitioner to take up an accounting job.   第三条 各单位不得任用(聘用)不具备会计从业资格的人员从事会计工作。

A person without the qualifications of an accounting practitioner shall not take up an accounting job, nor shall he participate in the accounting professional and technical qualification examination or assessment, or employment of a professional accounting job, nor shall he apply for an honorable certificate for an accounting practitioner.
 
不具备会计从业资格的人员,不得从事会计工作,不得参加会计专业技术资格考试或评审、会计专业职务的聘任,不得申请取得会计人员荣誉证书。

 
Article 4 Except as otherwise provided for in the present Measures, the public finance departments of the local people's governments at or above the county level shall be responsible for the administration of the qualifications of the accounting practitioners within their respective administrative area.   第四条 除本办法另有规定外,县级以上地方人民政府财政部门负责本行政区域内的会计从业资格管理。

 
Article 5 The Ministry of Finance entrusts the Government Offices Administration Directly under the Central Committee of the Communist Party of China (CCCPC) and the Government Offices Administration Directly under the State Council to be responsible for the administration of the qualifications of the accounting practitioners in the central Beijing-based entities by following their respective functions.   第五条 财政部委托中共中央直属机关事务管理局、国务院机关事务管理局按照各自权限分别负责中央在京单位的会计从业资格的管理。

The Finance Bureau of Xinjiang Production and Construction Corps shall be responsible for the administration of the qualifications of the accounting practitioners in its subsidiaries.
 
新疆生产建设兵团财务局负责所属单位的会计从业资格的管理。

The Ministry of Finance entrusts the Ministry of Railway to be responsible for the administration of the qualifications of the accounting practitioners in railway sector.
 
财政部委托铁道部负责铁路系统的会计从业资格的管理。

 
Article 6 The Ministry of Finance entrusts the Logistics Department of the Chinese People's Armed Police Force and the General Logistics Department of the Chinese People's Liberation Army to be responsible for the administration of the qualifications of the accounting practitioners in the Chinese People's Armed Police Force or Chinese People's Liberation Army, respectively.   第六条 财政部委托中国人民武装警察部队后勤部和中国人民解放军总后勤部分别负责中国人民武装警察部队、中国人民解放军系统的会计从业资格的管理。

 
Chapter II. Obtainment of the Qualification of An Accounting Practitioner 

第二章 会计从业资格的取得


 
Article 7 The state adopts a examination system for the obtainment of qualifications of accounting practitioners.   第七条 国家实行会计从业资格考试制度。

 
Article 8 Whoever applies for taking the accounting practitioner qualification examination shall meet the following basic conditions:   第八条 申请参加会计从业资格考试的人员,应当符合下列基本条件:

 
(1)Abiding by the accounting and other financial and economic laws and regulations; (一)遵守会计和其他财经法律、法规;

 
(2)With good moral character; (二)具备良好的道德品质;

 
(3)With the basic knowledge and skills of accounting specialty. (三)具备会计专业基础知识和技能。

As to a person whose accounting qualification certificate is revoked due to any of the illicit acts as listed in Articles 42 through 44 of the Accounting Law, he shall not, within 5 years from the date of revocation, participate in the accounting practitioner qualification examination, nor may he re-obtain an accounting qualification certificate.
 
因有《会计法》四十二条、第四十三条、第四十四条所列违法情形,被依法吊销会计从业资格证书的人员,自被吊销之日起5年内(含5年)不得参加会计从业资格考试,不得重新取得会计从业资格证书。

As to a person who has been subjected to criminal liabilities due to providing false financial statements, making false accounts, concealing or intentionally destroying accounting vouchers, accounting books or financial reports, embezzling or misappropriating public money, embezzlement by taking the advantage of his position or any other accounting job-related violation, he may not participate in the accounting practitioner qualification examination, nor may he obtain or re-obtain an accounting qualification certificate.
 
因有提供虚假财务会计报告,做假账,隐匿或者故意销毁会计凭证、会计账簿、财务会计报告,贪污、挪用公款,职务侵占等与会计职务有关的违法行为,被依法追究刑事责任的人员,不得参加会计从业资格考试,不得取得或者重新取得会计从业资格证书。

 
Article 9 The subjects of an accounting practitioner qualification examination include the Finance and Economic Laws and Regulations and Accounting Professional Ethics, Accounting Fundamentals, and Primary Computer-aided Accounting Computation (or Abacus Calculation Grade 4.).   第九条 会计从业资格考试科目为:财经法规与会计职业道德、会计基础、初级会计电算化(或者珠算五级)。

The syllabus of the accounting practitioner qualification examination shall be uniformly formulated and announced by the Ministry of Finance.
 
会计从业资格考试大纲由财政部统一制定并公布。

 
Article 10 Where an applicant meets the requirements as mentioned in Article 8 of the present Measures and has obtained a diploma (or degree) in accounting from a technical secondary school or a higher educational institution accredited by the education administrative department of the state, he shall be exempt from taking part in the examinations of Accounting Fundamentals and Primary Computer-aided Accounting Computation (or Abacus Calculation Grade 4.).   第十条 申请人符合本办法第八条规定且具备国家教育行政主管部门认可的中专以上(含中专,下同)会计类专业学历(或学位)的,自毕业之日起2年内(含2年),免试会计基础、初级会计电算化(或者珠算五级)。

The accounting specialty as mentioned in the preceding paragraph includes:
 
前款所称会计类专业包括:

 
(1)Accounting; (一)会计学;

 
(2)Computer-aided Accounting Computation; (二)会计电算化;

 
(3)Specialization of Certified Public Accountants; (三)注册会计师专门化;

 
(4)Auditing; (四)审计学;

 
(5)Finance Management; and (五)财务管理;

 
(6)Chrematistics. (六)理财学。

 
Article 11 The public finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the Public Finance Bureau of Xinjiang Production and Construction Corps, the Government Offices Administration Directly under the CCCPC, the Government Offices Administration Directly under the State Council, the Ministry of Finance and the Logistics Department of the Chinese People's Armed Police Force as well as the General Logistics Department of the Chinese People's Liberation Army (hereinafter referred to the central administrative entities) shall, under the scope of administration as specified in Articles 4 through 6 of the present Measures, be responsible for organizing and conducting the following affairs relating to the accounting practitioner qualification examination:   第十一条 省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局,中共中央直属机关事务管理局、国务院机关事务管理局、铁道部、中国人民武装警察部队后勤部和中国人民解放军总后勤部(以下简称中央主管单位),按照本办法第四条、第五条、第六条规定的管理范围负责组织实施会计从业资格考试的下列事项:

 
(1)To formulate rules on the accounting practitioner qualification examination; (一)制定会计从业资格考试考务规则;

 
(2)To organize the preparation of examination papers; (二)组织会计从业资格考试命题;

 
(3)To carry out the examination affairs; and (三)实施考试考务工作;

 
(4)To supervise and check the implementation of relevant examination rules and disciplines. (四)监督检查会计从业资格考试考风、考纪。

The public finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the Public Finance Bureau of Xinjiang Production and Construction Corps and the central administrative entities shall announce the requirements and measures for sitting for the accounting practitioner qualification examination, examination subjects, examination rules and relevant requirements, and shall submit the accounting practitioner qualification examination papers to the Ministry of Finance for archival purposes within 30 days after the examination is ended.
 
省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局和中央主管单位应当公布会计从业资格考试的报名条件、报考办法、考试科目、考务规则及考试相关要求,并将会计从业资格考试试题于考试结束后30日内报财政部备案。

 
Article 12 The standard on the accounting practitioner qualification examination fees shall comply with relevant provisions of the price administrative department of the state.   第十二条 会计从业资格考试收费标准按照国家物价管理部门的有关规定执行。

 
Article 13 An applicant who passes all the subjects in the accounting practitioner qualification examination may file with the local public finance department at or above the county level or the Public Finance Bureau of Xinjiang Production and Construction Corps. or any central administrative entity where he took the examination (hereinafter referred to as the accounting practitioner qualification administrative institution) for an accounting qualification certificate. The power of the local public finance departments at or above the county level to issue accounting practitioner qualification certificates shall be determined by the public finance department of each province, autonomous region, municipality directly under the Central Government, city under separate state planning.
......
   第十三条 会计从业资格考试全科合格的申请人,可以向会计从业资格考试所在地的县级以上地方财政部门、新疆生产建设兵团财务局和中央主管单位(以下简称“会计从业资格管理机构”)申请会计从业资格证书。县级以上地方财政部门会计从业资格证书的颁发权限由各省、自治区、直辖市、计划单列市财政部门确定。
......

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