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2003年8月27日,第十届全国人大常委会第四次会议通过了《中华人民共和国行政许可法》,规定各法规制定机关应当与该法实施前,对有关行政许可的规范性文件予以清理。修订1998年1月23日印发的《会计人员继续教育暂行规定》,列入了财政部2004年立法计划。为此,财政部会计司对涉及会计人员继续教育行政许可的现行规范性文件进行了广泛的调研,拟定了《会计人员继续教育规定》(征求意见稿),现全文刊登,请各级会计管理机构和广大会计人员,进行讨论学习,结合实际提出进一步修订和完善的意见、建议。
On August 27, 2003, the Fourth Session of the Tenth NPC Standing Committee passed the “Administrative Permission Law of the People’s Republic of China”, stipulating that all statutory and regulatory agencies should, before implementing the law, give normative documents on administrative licenses Clean up. Amending the Interim Provisions on Continuing Education for Accounting Staff issued on January 23, 1998, which was included in the 2004 Ministry of Finance legislative plan. To this end, the Accounting Department of the Ministry of Finance conducted extensive research on the current normative documents involving the administrative license of continuing education of accountants, formulated the Provisions on the Continuing Education for Accountants (Draft for Comment), and published the full text at present. Institutions and the majority of accounting personnel to discuss and study, combined with the actual proposed further revision and improvement of the opinions and suggestions.