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Notice by the Ministry of Finance of Effectively Conducting Work on the Publicity and Implementation of the New Accounting Law [Effective]
财政部关于认真做好宣传贯彻新《会计法》有关工作的通知 [现行有效]
【法宝引证码】

Notice by the Ministry of Finance of Effectively Conducting Work on the Publicity and Implementation of the New Accounting Law 

财政部关于认真做好宣传贯彻新《会计法》有关工作的通知

(No. 27 [2017] of the Ministry of Finance) (财会〔2017〕27号)

The public finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; the Financial Bureau of Xinjiang Production and Construction Corps; the Financial Bureau of the General Logistics Department of the Central Military Commission and the Financial Bureau of the Logistics Department of the Armed Police Force: 各省、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,中央军委后勤保障部财务局、武警部队后勤部财务局:
The Decision of the Standing Committee of the National People's Congress on Amending Eleven Laws including the Accounting Law of the People's Republic of China, as adopted at the 30th Session of the Standing Committee of the Twelfth National People's Congress of the People's Republic of China on November 4, 2017, was issued by Order No. 81 of the President of the People's Republic of China and came into force on November 5, 2017.You are hereby notified of the relevant work on the publicity and implementation of the new Accounting Law as follows: 《全国人民代表大会常务委员会关于修改〈中华人民共和国会计法〉等十一部法律的决定》已由中华人民共和国第十二届全国人民代表大会常务委员会第三十次会议于2017年11月4日通过,以中华人民共和国主席令第八十一号公布,自2017年11月5日起施行。现就宣传贯彻落实新《会计法》有关工作通知如下:
I. Conscientiously conducting work on the publicity of the New Accounting Law   一、认真做好新《会计法》宣传工作
The new Accounting Law has cancelled the provisions that the personnel that conduct the accounting work must obtain qualification certificates of accounting professionals, and also has prescribed that the accounting professionals shall have the professional competence required for the accounting work and observe professional ethics, an accountant who commits any violation of laws shall not conduct the accounting work within five years or shall not conduct the accounting work, etc. This is an important measure to implement the requirements of the reform of “simplifying procedures, decentralizing powers, combining decentralization with appropriate control, and optimizing services” and promote the transformation of management functions of accounting professionals. 新《会计法》删除了关于从事会计工作的人员必须取得会计从业资格证书等规定,对会计人员应当具备从事会计工作所需要的专业能力并遵守职业道德、违法会计人员五年内不得从事会计工作或者不得再从事会计工作等作出了规定。这是贯彻“放管服”改革要求、促进会计人员管理职能转变的重要措施。
All local authorities, departments and systems shall conscientiously organize the study, publicity, and implementation of the new Accounting Law, and by various forms, publicize to the public the significance and basic spirit of the new Accounting Law as well as the basic provisions on requiring the persons in charge of the entities to be responsible for the authenticity and completeness of the accounting work and accounting documents (accounting information) of their entities, so as to guide all entities in independently selecting the best from qualified accounting professionals for employment and guide accounting professionals in practicing according to the law, abiding by professional ethics, and continuously maintaining their professional competence.
......
 各地区、各部门、各系统要认真组织好新《会计法》学习、宣传、贯彻工作,采取多种形式向社会宣传新《会计法》的重要意义及其基本精神,宣传单位负责人对本单位会计工作和会计资料(会计信息)真实性、完整性负责的基本规定,引导各单位自主择优聘用具备专业能力的会计人员,引导会计人员依法从业、遵守职业道德和持续保持专业胜任能力。
......

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