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各省、自治区、直辖市、计划单列市财政厅(局):为了适应我国加入 WTO 和发展社会主义市场经济的要求,切实履行《注册会计师法》赋予财政部门对注册会计师行业监督、指导职能,加强注册会计师行业自律管理,经财政部党组决定,将原委托中国注册会计师协会行使的行政管理职能予以收回,由财政部有关职能机构行使,注册会计师协会履行行业自律性管理职能。
In order to meet the requirements of China’s accession to the WTO and the development of a socialist market economy, the Finance Bureau (Bureau) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning shall earnestly perform the functions of supervising and guiding the financial sector in the profession of certified public accountants The self-management of the accountants industry was decided by the party group of the Ministry of Finance to recover the administrative functions entrusted by the Chinese Institute of Certified Public Accountants and exercised by the relevant functional departments of the Ministry of Finance. The Institute of Certified Public Accountants performs the self-regulatory management functions of the industry.