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2002年底,财政部党组做出决定,收回原委托中注协行使的注册会计师行业行政监管职能,并将注册会计师行业行政监督检查和处罚职能交由监督检查局行使。财政部文件下发后,得到了各省、自治区、直辖市财政厅(局)的高度重视和积极响应,目前,全国31个省、自治区、直辖市财政厅(局)已经全部完成了注册会计师行业行政监管职能划转和交接工作,正在认真准备和积极开展行政监管工作,绝大部分地区工作进展顺利。财政部收回注册会计师行业行政监管职能,一方面是为了切实履行《注册会计师法》赋予财政部门的职责,确保依法行政;另一方面是为了加强注册会计师行业的政府监管,提高注册会计师行业的
By the end of 2002, the party branch of the Ministry of Finance decided to recover the administrative supervisory function of the certified public accountant industry previously entrusted by the China Aid Association and to pass the supervisory inspection and punishment functions of the certified public accountant industry to the Supervisory Inspection Bureau. At the moment, the Ministry of Finance (the bureau) of 31 provinces, autonomous regions and municipalities directly under the Central Government has all completed the administrative supervision over the profession of certified public accountants after the documents issued by the Ministry of Finance have obtained the great attention and positive response from the departments of finance of all provinces, autonomous regions and municipalities directly under the Central Government. The transfer of functions and transfer of work are being carefully prepared and actively carried out administrative supervision, the vast majority of areas work is progressing well. On the one hand, the Ministry of Finance reclaims the administrative supervisory function of the CPA profession on the one hand in order to fulfill effectively the responsibilities entrusted to the financial department under the “Law of Certified Public Accountants” and ensure the administration according to law; on the other hand, in order to strengthen the government regulation of the CPA profession and improve the CPA profession