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近日，財政(zheng)部、國務(wu)院國資委、銀保監(jian)會(hui)落(luo)實(shi)(shi)國務(wu)院金融穩定發(fa)展委員(yuan)會(hui)工作任務(wu)要求(qiu)，共(gong)同印(yin)發(fa)《關(guan)于(yu)加強會(hui)計(ji)師(shi)事務(wu)所執(zhi)業(ye)管理　切實(shi)(shi)提高審(shen)計(ji)質量的實(shi)(shi)施(shi)意(yi)見(jian)(jian)》（以下簡(jian)稱《實(shi)(shi)施(shi)意(yi)見(jian)(jian)》）。三部門有關(guan)負責人就《實(shi)(shi)施(shi)意(yi)見(jian)(jian)》回答了(le)記者(zhe)提問。

一、近年注冊會計師行業在提升審計質量方面取得哪些進展？

答(da)：注冊(ce)(ce)(ce)會(hui)計(ji)(ji)(ji)(ji)師(shi)審計(ji)(ji)(ji)(ji)是(shi)提(ti)高經(jing)(jing)(jing)濟(ji)信息質量(liang)、執行(xing)(xing)(xing)(xing)(xing)財(cai)經(jing)(jing)(jing)法(fa)規(gui)、維護(hu)市場經(jing)(jing)(jing)濟(ji)秩序、保(bao)護(hu)投資者(zhe)利益(yi)的(de)重(zhong)要制(zhi)度安排。近(jin)年來，財(cai)政部(bu)在國務(wu)(wu)(wu)院國資委、銀保(bao)監會(hui)等部(bu)門的(de)大力(li)支持下，開展提(ti)升會(hui)計(ji)(ji)(ji)(ji)師(shi)事(shi)務(wu)(wu)(wu)所審計(ji)(ji)(ji)(ji)質量(liang)專項整治，嚴(yan)厲(li)打擊注冊(ce)(ce)(ce)會(hui)計(ji)(ji)(ji)(ji)師(shi)行(xing)(xing)(xing)(xing)(xing)業(ye)違(wei)法(fa)違(wei)規(gui)行(xing)(xing)(xing)(xing)(xing)為，加(jia)強(qiang)行(xing)(xing)(xing)(xing)(xing)業(ye)管(guan)理(li)制(zhi)度和審計(ji)(ji)(ji)(ji)準則建設，持續推動會(hui)計(ji)(ji)(ji)(ji)師(shi)事(shi)務(wu)(wu)(wu)所加(jia)強(qiang)一(yi)體(ti)(ti)化(hua)(hua)管(guan)理(li)，加(jia)快推進(jin)函證集中化(hua)(hua)、數字化(hua)(hua)處(chu)理(li)，引導注冊(ce)(ce)(ce)會(hui)計(ji)(ji)(ji)(ji)師(shi)行(xing)(xing)(xing)(xing)(xing)業(ye)在提(ti)升審計(ji)(ji)(ji)(ji)質量(liang)方面(mian)取得(de)積極成效。注冊(ce)(ce)(ce)會(hui)計(ji)(ji)(ji)(ji)師(shi)有效履行(xing)(xing)(xing)(xing)(xing)職責，開展對國有企(qi)業(ye)、金融機構、上市公司(si)等主體(ti)(ti)的(de)財(cai)務(wu)(wu)(wu)報表(biao)審計(ji)(ji)(ji)(ji)，出具審計(ji)(ji)(ji)(ji)意見(jian)，提(ti)示企(qi)業(ye)經(jing)(jing)(jing)營(ying)風(feng)險和財(cai)務(wu)(wu)(wu)風(feng)險，保(bao)護(hu)了投資者(zhe)和社會(hui)公眾利益(yi)。行(xing)(xing)(xing)(xing)(xing)業(ye)實(shi)力(li)不(bu)斷發展壯大，一(yi)批(pi)實(shi)力(li)較(jiao)強(qiang)的(de)會(hui)計(ji)(ji)(ji)(ji)師(shi)事(shi)務(wu)(wu)(wu)所脫穎而出。積極服務(wu)(wu)(wu)國家建設，為相關領域風(feng)險防范(fan)提(ti)供專業(ye)支持。

但同時(shi)，注冊會(hui)計(ji)師(shi)行業(ye)發展還存在一(yi)些問題，部分會(hui)計(ji)師(shi)事務所審計(ji)質(zhi)(zhi)量不高、風險意識不足、內部治理結果不完善(shan)，執(zhi)業(ye)環境不容樂觀，需要加強和改進執(zhi)業(ye)管(guan)理，進一(yi)步(bu)提升審計(ji)質(zhi)(zhi)量。

二、印發《實施意見》的主要考慮是什么？

答：適應我國會計(ji)(ji)師(shi)事(shi)務(wu)(wu)所(suo)發展狀況，為保證(zheng)會計(ji)(ji)師(shi)事(shi)務(wu)(wu)所(suo)審計(ji)(ji)質(zhi)量，此前，財(cai)政部會同有(you)關部門對(dui)會計(ji)(ji)師(shi)事(shi)務(wu)(wu)所(suo)從(cong)事(shi)有(you)關業務(wu)(wu)實(shi)行了資格管理。如(ru)，對(dui)從(cong)事(shi)資本市場業務(wu)(wu)、國有(you)企業、金(jin)融(rong)機構審計(ji)(ji)的(de)會計(ji)(ji)師(shi)事(shi)務(wu)(wu)所(suo)做出了一些(xie)規定(ding)與要求。

為深(shen)化“放(fang)管(guan)服(fu)(fu)”改(gai)革，財政部(bu)會(hui)(hui)同(tong)有(you)(you)關部(bu)門研究調(diao)整會(hui)(hui)計(ji)師事務所執業(ye)管(guan)理政策，簡(jian)政放(fang)權、放(fang)管(guan)結合、優(you)化服(fu)(fu)務，增強注冊會(hui)(hui)計(ji)師行(xing)業(ye)發展(zhan)活力，維護(hu)行(xing)業(ye)發展(zhan)秩序(xu)(xu)，優(you)化行(xing)業(ye)發展(zhan)環境，營(ying)造更加(jia)公平(ping)、有(you)(you)序(xu)(xu)、高效的市場環境。調(diao)整會(hui)(hui)計(ji)師事務所執業(ye)管(guan)理政策的同(tong)時，必須積極采取措施，既要推(tui)動(dong)(dong)審(shen)計(ji)領域有(you)(you)序(xu)(xu)競爭；又要促進市場規(gui)范運行(xing)，推(tui)動(dong)(dong)注冊會(hui)(hui)計(ji)師行(xing)業(ye)高質量發展(zhan)，切實提高審(shen)計(ji)質量。

財政部(bu)會(hui)(hui)同國(guo)(guo)務(wu)(wu)院國(guo)(guo)資(zi)委、銀保(bao)監會(hui)(hui)印發《實(shi)(shi)施(shi)意見》，堅(jian)持(chi)(chi)有(you)序推(tui)動(dong)，平穩(wen)實(shi)(shi)施(shi)，在調(diao)整會(hui)(hui)計(ji)(ji)師事(shi)務(wu)(wu)所(suo)執業(ye)管理(li)政策的(de)同時(shi)，加快(kuai)形(xing)(xing)成接續性管理(li)措施(shi)，引導會(hui)(hui)計(ji)(ji)師事(shi)務(wu)(wu)所(suo)根據自(zi)身規模、能力和專長承接業(ye)務(wu)(wu)，推(tui)動(dong)改革平穩(wen)有(you)序實(shi)(shi)施(shi)。總(zong)的(de)考慮(lv)是：堅(jian)持(chi)(chi)質(zhi)(zhi)量優(you)先，做強做優(you)，樹立質(zhi)(zhi)量優(you)先導向(xiang)，加快(kuai)推(tui)動(dong)形(xing)(xing)成市場(chang)擇優(you)的(de)體制(zhi)機制(zhi)，引導要素資(zi)源等向(xiang)優(you)質(zhi)(zhi)會(hui)(hui)計(ji)(ji)師事(shi)務(wu)(wu)所(suo)聚集(ji)，促進(jin)注冊會(hui)(hui)計(ji)(ji)師行業(ye)發展(zhan)壯大(da)；堅(jian)持(chi)(chi)突出(chu)重點，統一規則(ze)，以上市公司、國(guo)(guo)有(you)企業(ye)及金融企業(ye)等公眾利(li)益實(shi)(shi)體審計(ji)(ji)作(zuo)為監管重點，完善(shan)執業(ye)標(biao)準體系，維護國(guo)(guo)家統一審計(ji)(ji)準則(ze)的(de)嚴肅性，促進(jin)形(xing)(xing)成規范(fan)統一的(de)審計(ji)(ji)市場(chang)。

三、請介紹《實施意見》的主要內容。

答：《實施(shi)意見》突出行業監(jian)(jian)管(guan)(guan)(guan)的系統性協同(tong)性，運(yun)用(yong)行政監(jian)(jian)管(guan)(guan)(guan)、市場(chang)約(yue)束(shu)、行業自律(lv)、信用(yong)建(jian)設(she)等多種方式(shi)手段，推出了10項(xiang)政策措施(shi)，強(qiang)化市場(chang)約(yue)束(shu)，增(zeng)強(qiang)企業責任(ren)，加大監(jian)(jian)管(guan)(guan)(guan)力度，加強(qiang)會計師(shi)(shi)事(shi)務所執業管(guan)(guan)(guan)理，促(cu)進注冊會計師(shi)(shi)行業在公平競爭中、在嚴格監(jian)(jian)管(guan)(guan)(guan)中實現高質量發展。

一是(shi)(shi)(shi)(shi)(shi)(shi)完(wan)善會(hui)(hui)(hui)(hui)(hui)計(ji)(ji)師(shi)(shi)(shi)事(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)所(suo)(suo)(suo)執(zhi)業(ye)(ye)(ye)管(guan)理(li)(li)政策，對會(hui)(hui)(hui)(hui)(hui)計(ji)(ji)師(shi)(shi)(shi)事(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)所(suo)(suo)(suo)從事(shi)(shi)(shi)(shi)(shi)(shi)證(zheng)券服務(wu)(wu)(wu)業(ye)(ye)(ye)務(wu)(wu)(wu)實行(xing)備案管(guan)理(li)(li)，充分運(yun)用現有規(gui)章制(zhi)度，突出服務(wu)(wu)(wu)能力(li)(li)(li)和(he)執(zhi)業(ye)(ye)(ye)質量，促(cu)進(jin)形成科學有序的(de)(de)管(guan)理(li)(li)格局。二是(shi)(shi)(shi)(shi)(shi)(shi)逐步推動(dong)開展(zhan)(zhan)會(hui)(hui)(hui)(hui)(hui)計(ji)(ji)師(shi)(shi)(shi)事(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)所(suo)(suo)(suo)質量評估，鮮(xian)明樹立質量優(you)先(xian)發展(zhan)(zhan)導向，進(jin)一步推動(dong)大型會(hui)(hui)(hui)(hui)(hui)計(ji)(ji)師(shi)(shi)(shi)事(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)所(suo)(suo)(suo)做(zuo)(zuo)強做(zuo)(zuo)優(you)，促(cu)進(jin)中小(xiao)型會(hui)(hui)(hui)(hui)(hui)計(ji)(ji)師(shi)(shi)(shi)事(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)所(suo)(suo)(suo)做(zuo)(zuo)精做(zuo)(zuo)專，形成大中小(xiao)會(hui)(hui)(hui)(hui)(hui)計(ji)(ji)師(shi)(shi)(shi)事(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)所(suo)(suo)(suo)協同發展(zhan)(zhan)的(de)(de)格局。三是(shi)(shi)(shi)(shi)(shi)(shi)深化會(hui)(hui)(hui)(hui)(hui)計(ji)(ji)師(shi)(shi)(shi)事(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)所(suo)(suo)(suo)符合執(zhi)業(ye)(ye)(ye)許可(ke)條件監(jian)(jian)(jian)督(du)，督(du)促(cu)會(hui)(hui)(hui)(hui)(hui)計(ji)(ji)師(shi)(shi)(shi)事(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)所(suo)(suo)(suo)不斷保持和(he)提(ti)升執(zhi)業(ye)(ye)(ye)能力(li)(li)(li)。四(si)是(shi)(shi)(shi)(shi)(shi)(shi)加(jia)強會(hui)(hui)(hui)(hui)(hui)計(ji)(ji)師(shi)(shi)(shi)事(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)所(suo)(suo)(suo)執(zhi)業(ye)(ye)(ye)監(jian)(jian)(jian)測和(he)管(guan)理(li)(li)，及(ji)時(shi)共(gong)享有關信(xin)息(xi)。五是(shi)(shi)(shi)(shi)(shi)(shi)加(jia)大會(hui)(hui)(hui)(hui)(hui)計(ji)(ji)師(shi)(shi)(shi)事(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)所(suo)(suo)(suo)信(xin)息(xi)披(pi)露力(li)(li)(li)度，滿足企業(ye)(ye)(ye)選聘(pin)會(hui)(hui)(hui)(hui)(hui)計(ji)(ji)師(shi)(shi)(shi)事(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)所(suo)(suo)(suo)信(xin)息(xi)需求，自(zi)覺接受社(she)會(hui)(hui)(hui)(hui)(hui)公(gong)眾監(jian)(jian)(jian)督(du)。加(jia)強注冊會(hui)(hui)(hui)(hui)(hui)計(ji)(ji)師(shi)(shi)(shi)行(xing)業(ye)(ye)(ye)誠信(xin)體系建設，研(yan)究推動(dong)對執(zhi)業(ye)(ye)(ye)失信(xin)行(xing)為的(de)(de)聯(lian)合懲戒(jie)。六是(shi)(shi)(shi)(shi)(shi)(shi)強化企業(ye)(ye)(ye)在選聘(pin)會(hui)(hui)(hui)(hui)(hui)計(ji)(ji)師(shi)(shi)(shi)事(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)所(suo)(suo)(suo)中的(de)(de)責任(ren)，企業(ye)(ye)(ye)應當有效發揮股東大會(hui)(hui)(hui)(hui)(hui)、董事(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)及(ji)審計(ji)(ji)委員會(hui)(hui)(hui)(hui)(hui)、監(jian)(jian)(jian)事(shi)(shi)(shi)(shi)(shi)(shi)會(hui)(hui)(hui)(hui)(hui)在選聘(pin)會(hui)(hui)(hui)(hui)(hui)計(ji)(ji)師(shi)(shi)(shi)事(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)所(suo)(suo)(suo)中的(de)(de)作用。七是(shi)(shi)(shi)(shi)(shi)(shi)加(jia)強注冊會(hui)(hui)(hui)(hui)(hui)計(ji)(ji)師(shi)(shi)(shi)行(xing)業(ye)(ye)(ye)自(zi)律，維護行(xing)業(ye)(ye)(ye)良好(hao)有序的(de)(de)競爭(zheng)環(huan)境(jing)。八是(shi)(shi)(shi)(shi)(shi)(shi)加(jia)大對會(hui)(hui)(hui)(hui)(hui)計(ji)(ji)師(shi)(shi)(shi)事(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)所(suo)(suo)(suo)監(jian)(jian)(jian)督(du)檢查(cha)力(li)(li)(li)度，加(jia)強監(jian)(jian)(jian)督(du)檢查(cha)工(gong)作的(de)(de)協同和(he)信(xin)息(xi)共(gong)享。九是(shi)(shi)(shi)(shi)(shi)(shi)對負有責任(ren)的(de)(de)會(hui)(hui)(hui)(hui)(hui)計(ji)(ji)師(shi)(shi)(shi)事(shi)(shi)(shi)(shi)(shi)(shi)務(wu)(wu)(wu)所(suo)(suo)(suo)及(ji)相關責任(ren)人，嚴格處罰(fa)措施。十是(shi)(shi)(shi)(shi)(shi)(shi)加(jia)強行(xing)業(ye)(ye)(ye)主管(guan)部門(men)與其他監(jian)(jian)(jian)管(guan)部門(men)的(de)(de)協同，強化聯(lian)動(dong)，形成合力(li)(li)(li)，共(gong)同促(cu)進(jin)審計(ji)(ji)質量提(ti)升。

四、《實施意見》將如何加強組織實施？

答：一是明確工(gong)(gong)作任(ren)務分(fen)工(gong)(gong)，確定(ding)時(shi)間表、路線圖。細化《實(shi)施(shi)意見》中(zhong)的(de)每一項措施(shi)，形成具體的(de)重(zhong)點工(gong)(gong)作任(ren)務，明確職責分(fen)工(gong)(gong)，加快形成配套措施(shi)的(de)具體細則，以(yi)確保《實(shi)施(shi)意見》得(de)到有效實(shi)施(shi)。

二(er)是加(jia)強部門協同配(pei)合。進一步(bu)理順(shun)財政部門作(zuo)為注(zhu)冊會(hui)計(ji)師(shi)行(xing)業主管(guan)(guan)部門同國資、銀保監等部門的(de)關系，形成協調協同工作(zuo)格局。財政部門及時(shi)完善審計(ji)準則等執業規則，及時(shi)了解其他監管(guan)(guan)部門對審計(ji)質(zhi)量的(de)需求(qiu)，指導和監督會(hui)計(ji)師(shi)事務所提高審計(ji)質(zhi)量，有效滿足相關需求(qiu)。

三是切(qie)實(shi)抓好(hao)貫徹(che)落實(shi)。各地財政(zheng)、國資等部門和銀保監會派出機構應當提高對加強(qiang)會計(ji)師(shi)事務所執業管理與(yu)提高審計(ji)質量的認識，按照職責分工(gong)(gong)，加強(qiang)協同配合(he)，抓好(hao)工(gong)(gong)作(zuo)落實(shi)。應當密切(qie)關注實(shi)施過程中(zhong)的問題，及時(shi)研究解決方(fang)案，積極(ji)穩(wen)妥(tuo)地推(tui)進相關工(gong)(gong)作(zuo)。

【責任編輯：語謙】