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Notice by the National Development and Reform Commission, the People's Bank of China, the Ministry of Finance, and other Departments of Issuing the Memorandum of Understanding on Taking Joint Disciplinary Actions against the Relevant Responsible Parties with Serious Illegal and Dishonest Acts in the Accounting Sector
[Effective]
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国家发展改革委、人民银行、财政部等关于印发《关于对会计领域违法失信相关责任主体实施联合惩戒的合作备忘录》的通知
[现行有效]
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【法宝引证码】
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- Issuing authority：
Instrumentalities of the State Council,All Commissions,State Development & Reform Commission (incl. former State Development Planning Commission),All Banks,People's Bank of China,All Ministries,Ministry of Finance,Departments and Institutions of the CPC Central Committee,Organization Department of the Central Committee of the Communist Party of China (Organization Department, CCCPC),Publicity Department of the Central Committee of the Communist Party of China (Publicity Department, CCCPC),State Commission Office for Public Sector Reform ,Office of Spiritual Civilization Development Steering Commission of the Central Committee of the Communist Party of China,Office of the Central Cyberspace Affairs Commission,Supreme People's Court,Ministry of Science & Technology,Ministry of Industry & Information Technology,Ministry of Civil Affairs,Ministry of Human Resources & Social Security,State-owned Asset Supervision & Administration Commission of the State Council,All Administrations,State Taxation Administration,State Administration for Market Regulation,China Banking and Insurance Regulatory Commission,China Securities Regulatory Commission,Other Institutions,Trade Unions, Youth League & Women's Federation,All-China Federation of Trade Unions,Central Committee of the Chinese Communist League,Associations,All-China Federation of Industry & Commerce
- Document Number：
No. 1777 [2018] of the National Development and Reform Commission
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Date issued：
12-01-2018
- Effective date：
12-01-2018
- Level of Authority：
Departmental Regulatory Documents
- Area of Law：Enterprises
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| Notice by the National Development and Reform Commission, the People's Bank of China, the Ministry of Finance, the Organization Department of the CPC Central Committee, the Publicity Department of the CPC Central Committee, the State Commission Office of Public Sectors Reform, the Office of the Spiritual Civilization Development Steering Commission of the CCCPC, the Office of the Central Cyberspace Affairs Commission, the Supreme People's Court, the Ministry of Science and Technology, the Ministry of Industry and Information Technology, the Ministry of Civil Affairs, the Ministry of Human Resources and Social Security, the State-Owned Assets Supervision and Administration Commission, the State Administration of Taxation, the State Administration for Market Regulation, the China Banking and Insurance Regulatory Commission, the China Securities Regulatory Commission, the All China Federation of Trade Unions, the Central Committee of the Communist Youth League, the All-China Women's Federation, and the All-China Federation of Industry and Commerce of Issuing the Memorandum of Understanding on Taking Joint Disciplinary Actions against the Relevant Responsible Parties with Serious Illegal and Dishonest Acts in the Accounting Sector | | 国家发展改革委、人民银行、财政部、中央组织部、中央宣传部、中央编办、中央文明办、中央网信办、最高法院、科技部、工业和信息化部、民政部、人力资源社会保障部、国资委、税务总局、市场监管总局、银保监会、证监会、全国总工会、共青团中央、全国妇联、全国工商联关于印发《关于对会计领域违法失信相关责任主体实施联合惩戒的合作备忘录》的通知 |
| (No. 1777 [2018] of the National Development and Reform Commission) | | （发改财金〔2018〕1777号） |
| The relevant departments and institutions of all provinces, autonomous regions, municipalities directly under the Central Government, and Xinjiang Production and Construction Corps: | | 各省、自治区、直辖市和新疆生产建设兵团有关部门、机构： |
| For purposes of comprehensively implementing the spirit of the 19th CPC National Congress and the Second and Third Plenary Sessions of the 19th CPC Central Committee, following Xi Jinping Thought on Socialism with Chinese Characteristics in the New Era as guidance, implementing the requirements of the Accounting Law, the Notice by the State Council of Issuing the Outline of the Plan for Building the Social Credit System (2014-2020) (No. 21 [2014], State Council), the Guiding Opinions of the State Council on Establishing and Improving the System of Joint Incentives for Honesty and Joint Disciplinary Actions against Dishonesty and Accelerating the Advancement of the Development of Social Integrity (No. 33 [2016], State Council), and the Guiding Opinions of the National Development and Reform Commission and the People's Bank of China on Strengthening and Regulating the Administration of Lists of Objects in Joint Incentives for Honesty and Joint Disciplinary Actions against Dishonesty (No. 1798 [2017], National Development and Reform Commission), and other relevant documents, accelerating the advancement of the building of the social credit system in the accounting sector, cultivating and practicing the socialist core values, and promoting the formation of powerful forces for praising honesty and punishing dishonesty, the National Development and Reform Commission, the People's Bank of China, the Ministry of Finance, the Organization Department of the CPC Central Committee, the Publicity Department of the CPC Central Committee, the State Commission Office of Public Sectors Reform, the Office of the Spiritual Civilization Development Steering Commission of the CCCPC, the Office of the Central Cyberspace Affairs Commission, the Supreme People's Court, the Ministry of Science and Technology, the Ministry of Industry and Information Technology, the Ministry of Civil Affairs, the Ministry of Human Resources and Social Security, the State-Owned Assets Supervision and Administration Commission, the State Administration of Taxation, the State Administration for Market Regulation, the China Banking and Insurance Regulatory Commission, the China Securities Regulatory Commission, the All China Federation of Trade Unions, the Central Committee of the Communist Youth League, the All-China Women's Federation, and the All-China Federation of Industry and Commerce have jointly signed the Memorandum of Understanding on Taking Joint Disciplinary Actions against the Relevant Responsible Parties with Serious Illegal and Dishonest Acts in the Accounting Sector, which is hereby issued to you for your conscientious implementation. | | 为全面贯彻党的十九大和十九届二中、三中全会精神，以习近平新时代中国特色社会主义思想为指导，落实《会计法》《国务院关于印发社会信用体系建设规划纲要（2014-2020年）的通知》（国发〔2014〕21号）、《国务院关于建立完善守信联合激励和失信联合惩戒制度加快推进社会诚信建设的指导意见》（国发〔2016〕33号）和《国家发展改革委 人民银行关于加强和规范守信联合激励和失信联合惩戒对象名单管理工作的指导意见》（发改财金规〔2017〕1798号）等文件要求，加快推进会计领域信用体系建设，培育和践行社会主义核心价值观，推动形成褒扬诚信、惩戒失信的强大合力，国家发展改革委、人民银行、财政部、中央组织部、中央宣传部、中央编办、中央文明办、中央网信办、最高人民法院、科技部、工业和信息化部、民政部、人力资源社会保障部、国资委、税务总局、市场监管总局、银保监会、证监会、全国总工会、共青团中央、全国妇联、全国工商联等单位联合签署了《关于对会计领域违法失信相关责任主体实施联合惩戒的合作备忘录》。现印发给你们，请认真贯彻执行。 |
| Annex: Memorandum of Understanding on Taking Joint Disciplinary Actions against the Relevant Responsible Parties with Serious Illegal and Dishonest Acts in the Accounting Sector (Omitted) | | 附件：关于对会计领域违法失信相关责任主体实施联合惩戒的合作备忘录 |
| National Development and Reform Commission | | 国家发展改革委 |
| People's Bank of China | | 人 民 银 行 |
| Ministry of Finance | | 财 政 部 |
| Organization Department of the CPC Central Committee | | 中 央 组 织 部 |
| Publicity Department of the CPC Central Committee | | 中 央 宣 传 部 |
| State Commission Office of Public Sectors Reform | | 中 央 编 办 |
| Office of the Spiritual Civilization Development Steering Commission of the CCCPC | | 中 央 文 明 办 |
| Office of the Central Cyberspace Affairs Commission | | 中 央 网 信 办 |
| Supreme People's Court | | 最高人民法院 |
| Ministry of Science and Technology | | 科 技 部 |
| Ministry of Industry and Information Technology | | 工业和信息化部 |
| Ministry of Civil Affairs | | 民 政 部 |
| Ministry of Human Resources and Social Security | | 人力资源社会保障部 |
| State-Owned Assets Supervision and Administration Commission | | 国 资 委 |
| State Administration of Taxation | | 税 务 总 局 |
| State Administration for Market Regulation | | 市场监管总局 |
| China Banking and Insurance Regulatory Commission | | 银 保 监 会 |
| China Securities Regulatory Commission | | 证 监 会 |
| All China Federation of Trade Unions | | 全 国 总 工 会 |
| Central Committee of the Communist Youth League | | 共 青 团 中 央 |
| All-China Women's Federation | | 全 国 妇 联 |
| All-China Federation of Industry and Commerce | | 全 国 工 商 联 |
| December 1, 2018 | | 2018年12月1日 |
| | 附件 |
| | 关于对会计领域违法失信相关责任主体实施联合惩戒的合作备忘录 |
| | 为全面贯彻党的十九大和十九届二中、三中全会精神，以习近平新时代中国特色社会主义思想为指导，落实《会计法》《国务院关于印发社会信用体系建设规划纲要（2014-2020年）的通知》（国发〔2014〕21号）、《国务院关于建立完善守信联合激励和失信联合惩戒制度加快推进社会诚信建设的指导意见》（国发〔2016〕33号）和《国家发展改革委 人民银行关于加强和规范守信联合激励和失信联合惩戒对象名单管理工作的指导意见》（发改财金规〔2017〕1798号）等文件要求，加快推进会计领域信用体系建设，培育和践行社会主义核心价值观，推动形成褒扬诚信、惩戒失信的强大合力，国家发展改革委、人民银行、财政部、中央组织部、中央宣传部、中央编办、中央文明办、中央网信办、最高人民法院、科技部、工业和信息化部、民政部、人力资源社会保障部、国资委、税务总局、市场监管总局、银保监会、证监会、全国总工会、共青团中央、全国妇联、全国工商联等单位就会计领域违法失信相关责任主体实施联合惩戒工作达成如下一致意见：
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