Measures for the Administration of Outsourced Bookkeeping Services

代理記賬管理辦法

頒布機關: 財政部

文 號: 財政部令第27號

頒布時間: 01/22/2005

實施時間: 03/01/2005

Article 1 These Measures were formulated in accordance with the Accounting Law of the Peoples Republic of China and the provisions of other laws and regulations for the purposes of strengthening the administration of outsourced bookkeeping service providers, standardizing outsourced bookkeeping services, and promoting the sound development of the outsourced bookkeeping service industry.

第一條 為了加強代理記賬機構的管理,規范代理記賬業務,促進代理記賬行業的健康發展,根據《中華人民共和國會計法》及其他法律、法規的規定,制定本辦法。

Article 2 These Measures shall apply to the establishment of bookkeeping service agencies, as well as the circumstance where a client entrusts a bookkeeping service provider with its bookkeeping-related matters.

For purposes of these Measures, a bookkeeping service agency shall mean an intermediary engaging in the provision of outsourced bookkeeping services.

For purposes of these Measures, a client shall mean an entity that entrusts a bookkeeping service provider with its bookkeeping and accounting related matters.

For purposes of these Measures, outsourced bookkeeping service shall mean circumstances where an outsourced bookkeeping service provider accepts entrustment to provide outsourced bookkeeping and accounting services.

第二條 設立代理記賬機構,以及委托人委托代理記賬機構辦理代理記賬業務,適用本辦法。

本辦法所稱代理記賬機構是指從事代理記賬業務的中介機構。

本辦法所稱委托人是指委托代理記賬機構辦理會計業務的單位。

本辦法所稱代理記賬是指代理記賬機構接受委托辦理會計業務。

Article 3 The application for setting up a bookkeeping service agency other than an accounting firm shall be approved by the finance department of the resident people’s government at the provincial level or higher (hereinafter referred to as the "Approval Authority"), and a bookkeeping agency license uniformly produced and printed by the Ministry of Finance shall be obtained. The specific Approval Authority shall be determined by the finance department of the people’s governments of the respective provinces, autonomous regions, municipalities directly under the Central Government and cities separately designated in the State plan.

第三條 申請設立除會計師事務所以外的代理記賬機構,應當經所在地的縣級以上人民政府財政部門(以下簡稱審批機關)批準,并領取由財政部統一印制的代理記賬許可證書。具體審批機關由省、自治區、直轄市、計劃單列市人民政府財政部門確定。

Article 4 Unless otherwise prescribed by laws and administrative regulations of the State, the establishment of a bookkeeping service agency shall satisfy the following requirements:

(1) Having three or more professional practitioners that hold a certificate of accounting professional;

(2) The person in charge of the outsourced bookkeeping services shall hold the qualification of an accountant or a higher-level technical professional title;

(3) Having a fixed office premises; and

(4) Having a well-established set of operational standards for the outsourced bookkeeping services and financial accounting management system.

第四條 設立代理記賬機構,除國家法律、行政法規另有規定外,應當符合下列條件:

(一)3名以上持有會計從業資格證書的專職從業人員;

(二)主管代理記賬業務的負責人具有會計師以上專業技術職務資格;

(三)有固定的辦公場所;

(四)有健全的代理記賬業務規范和財務會計管理制度。

Article 5 When applying for the qualification for providing outsourced bookkeeping services, the following materials shall be submitted to the relevant Approval Authority together with the written application:

(1) Agreement or Articles of Association of the agency;

(2) Proof of identity and certificate of accounting professional of the practitioners, as well as materials indicating that the person in charge of outsourced bookkeeping services holds the qualification of an accountant or a higher-level technical professional title;

(3) Written commitment by the person in charge of the bookkeeping agency services and practitioners having the certificate for engaging in accounting profession on working on a full-time basis with the agency;

(4) Office address and proof of office property rights or right of use;

(5) Outsourced bookkeeping service operational standards and financial accounting management system; and

(6) Materials related to approval for the name of the agency provided by the relevant industrial and commercial administrative authority.

第五條 申請代理記賬資格,應當向審批機關提交申請報告并附送下列材料:

(一)機構的協議或者章程;

(二)從業人員身份證明、會計從業資格證書,主管代理記賬業務的負責人具備會計師以上專業技術職務資格的證明材料;

(三)主管代理記賬業務的負責人、持有會計從業資格證書的專職從業人員在機構專職從業的書面承諾;

(四)辦公地址及辦公用房產權或者使用權證明;

(五)代理記賬業務規范和財務會計管理制度;

(六)工商行政管理部門核準機構名稱的有關材料。

Article 6 An Approval Authority shall, within 20 days of accepting the application, decide whether or not to grant an approval. If a decision cannot be made within 20 days, an extension of ten days may be allowed upon the approval of the person-in-charge of the Approval Authority, and the applicant notified of the reason for the extension.

第六條 審批機關應當自受理申請之日起20日內決定批準或者不批準。20日內不能作出決定的,經審批機關負責人批準可延長10日,并應當將延長期限的理由告知申請人。

Article 7 Upon review, the Approval Authority shall, within ten days of making the approval decision, issue the approval document and grant the outsourced bookkeeping service license to those that meet the statutory requirements. Where an approval is not granted, the Approval Authority shall issue a written decision to the applicant, stating clearly the reasons, and notify the applicant of the right thereof to apply for an administrative reconsideration or to file an administrative lawsuit.

Where the approval decision is made by the finance department of the People’s government below the provincial level, the Approval Authority shall copy and submit the approval document to the finance department of the resident provincial people’s government.

第七條 審批機關經審查符合法定條件的,應當自作出批準決定之日起10日內向申請人下達批準文件、頒發代理記賬許可證書。審批機關決定不予批準的,應當向申請人下達書面決定,說明理由,并告知申請人享有依法申請行政復議或者提起行政訴訟的權利。

省級以下人民政府財政部門作出批準決定的,審批機關應當將批準文件抄送所在地省級人民政府財政部門。

Article 8 Upon approval, and after obtaining the outsourced bookkeeping service license, the applicant shall make an industrial and commercial registration in accordance with the law.

第八條 申請人經批準取得代理記賬許可證書后,應當依法辦理工商登記。

Article 9 The bookkeeping agency shall display the outsourced bookkeeping service license in a noticeable position at the office venue.

第九條 代理記賬機構應當在辦公場所的顯著位置放置代理記賬許可證書。

Article 10 Where there is a change in the name of the outsourced bookkeeping service agency, the person in charge of the outsourced bookkeeping services or the address of the office, a change in registration shall be carried out at the Approval Authority in accordance with the law.

第十條 代理記賬機構名稱、主管代理記賬業務負責人、辦公地點發生變更的,應當依法向審批機關辦理變更登記。

Article 11 An entity that should set up a book of accounts in accordance with the law but does not have the requisite conditions to set up an accounting agency or of an accountant, shall authorize outsource its accounting activities to an outsourced bookkeeping service provider.

第十一條 依法應當設置會計賬簿但不具備設置會計機構或會計人員條件的單位,應當委托代理記賬機構辦理會計業務。

Article 12 An outsourced bookkeeping service agency may accept entrustment to conduct the following activities on behalf of a principal:

(1) The provision of accounting services including checking and verifying source documents, filling in and preparing accounting vouchers, registering the book of accounts, and preparing financial accounting reports in accordance with source documents provided by the principal and other information, and in accordance with the provisions of the uniform accounting standards of the State;

(2) Provision of financial accounting reports to external parties;

(3) Provision of tax information to the tax authorities; and

(4) Other accounting services that the principal authorizes.

第十二條 代理記賬機構可以接受委托,受托辦理委托人的下列業務:

(一)根據委托人提供的原始憑證和其他資料,按照國家統一的會計制度的規定進行會計核算,包括審核原始憑證、填制記賬憑證、登記會計賬簿、編制財務會計報告等;

(二)對外提供財務會計報告;

(三)向稅務機關提供稅務資料;

(四)委托人委托的其他會計業務。

Article 13 A principal that outsources its accounting and bookkeeping matters to an agency shall, on the basis of mutual consultation, sign a written contract of entrustment. In addition to the basic terms and conditions stipulated by law, the contract of authorization shall clearly set out the following contents:

(1) The liability borne by the principal and the authorized party as to the authenticity and completeness of the accounting information;

(2) The transmission procedure of the accounting information, and the signing and acceptance formalities thereof;

(3) The requirements for the preparation and provision of financial accounting reports;

(4) The custodian requirements of the accounting files and corresponding responsiblities; and

(5) Accounting handover matters that shall be performed upon the termination of the contract of authorization by the principal and the authorized party.

第十三條 委托人委托代理記賬機構代理記賬,應當在相互協商的基礎上,訂立書面委托合同。委托合同除應具備法律規定的基本條款外,應當明確下列內容:

(一)委托人、受托人對會計資料真實性、完整性承擔的責任;

(二)會計資料傳遞程序和簽收手續;

(三)編制和提供財務會計報告的要求;

(四)會計檔案的保管要求及相應責任;

(五)委托人、受托人終止委托合同應當辦理的會計交接事宜。

Article 14 A principal that outsources its accounting and bookkeeping matters to an agency shall perform the following duties:

(1) Fill out and prepare or obtain source documents that conform to the provisions of the uniform accounting standards on matters relating to economic activities in which the entity is involved;

(2) Appoint a dedicated person to be in charge of the daily income and expenditure as well as custody of money;

(3) Promptly provide true and complete source documents and other relevant information to the bookkeeping agency; and

(4) Source documents that have been returned by the outsourced bookkeeping service agency that are required to be corrected and supplemented in accordance with the provisions of the uniform accounting standards of the State shall be promptly corrected and supplemented.

第十四條 委托代理記賬的委托人應當履行下列義務:

(一)對本單位發生的經濟業務事項,應當填制或者取得符合國家統一的會計制度規定的原始憑證;

(二)應當配備專人負責日常貨幣收支和保管;

(三)及時向代理記賬機構提供真實、完整的原始憑證和其他相關資料;

(四)對于代理記賬機構退回的要求按照國家統一的會計制度規定進行更正、補充的原始憑證,應當及時予以更正、補充。

Article 15 An outsourced bookkeeping service agency and the practitioners thereof shall carry out the following duties:

(1) Provide outsourced bookkeeping services according to the entrustment contract, and conform to relevant laws and administrative regulations as well as the provisions of the uniform accounting standards of the State;

(2) Keep confidential trade secrets that have come to their knowledge in the course of performing their services;

(3) Refuse requests from the principal as regards making improper accounting treatments, providing inauthentic accounting information or other requests that do not conform to laws, administrative regulations and the provisions of the uniform accounting standards of the State; and

(4) Provide explanation as requested by the principal as regards issues relevant to the principles of accounting treatment.

第十五條 代理記賬機構及其從業人員應當履行下列義務:

(一)按照委托合同辦理代理記賬業務,遵守有關法律、行政法規和國家統一的會計制度的規定;

(二)對在執行業務中知悉的商業秘密應當保密;

(三)對委托人示意其作出不當的會計處理,提供不實的會計資料,以及其他不符合法律、行政法規和國家統一的會計制度規定的要求,應當拒絕;

(四)對委托人提出的有關會計處理原則問題應當予以解釋。

Article 16 The financial accounting report prepared for the principal by the outsourced bookkeeping service agency shall be signed and stamped by the person in charge of the outsourced bookkeeping service agency and the principal, and provided to the public in accordance with relevant laws and administrative regulations as well as the provisions of the uniform accounting standards of the State.

第十六條 代理記賬機構為委托人編制的財務會計報告,經代理記賬機構負責人和委托人簽名并蓋章后,按照有關法律、行政法規和國家統一的會計制度的規定對外提供。

Article 17 The principal shall be responsible for the actions of the outsourced bookkeeping service agency within the scope stipulated in the entrustment contract.

The outsourced bookkeeping service agency shall be responsible for the operational activities of its full-time practitioners and part-time practitioners.

第十七條 委托人對代理記賬機構在委托合同約定范圍內的行為承擔責任。

代理記賬機構對其專職從業人員和兼職從業人員的業務活動承擔責任。

Article 18 The finance department of the People’s government at the county level and above shall supervise and check outsourced bookkeeping service agencies and the status of their provision of outsourced bookkeeping services.

第十八條 縣級以上人民政府財政部門對代理記賬機構及其從事代理記賬業務情況實施監督檢查。

Article 19 An outsourced bookkeeping service agency shall submit the following information to the Approval Authority prior to April 30 each year:

(1) Table of basic conditions of the outsourced bookkeeping service agency (Table);

(2) Business license, and proof of office property rights or right of use; and

(3) Proof of identity, the certificate of accounting professional, and the certificate for qualified technical accounting professional of full-time and part-time practitioners.

第十九條 代理記賬機構應當于每年4月30日之前,向審批機關報送下列材料:

(一)代理記賬機構基本情況表(附表);

(二)營業執照、辦公用房產權或者使用權證明;

(三)專職及兼職從業人員身份證明、會計從業資格證書、會計專業技術職務資格證書。

Article 20 The Approval Authority shall rescind the outsourced bookkeeping service agency qualification of a bookkeeping agency that has used fraudulent means to obtain the outsourced bookkeeping service agency license.

An outsourced bookkeeping service agency that does not achieve the terms and conditions set out in the provisions of these Measures during the operating period shall make rectification within not more than two months of the stipulated time period as ordered by the finance department of the people’s government at the county level and above. The outsourced bookkeeping service agency qualification of those that do not achieve the terms and conditions of the provisions within the stipulated time period shall be withdrawn by the Approval Authority.

第二十條 代理記賬機構采取欺騙手段獲得代理記賬許可證書的,由審批機關撤銷其代理記賬資格。

代理記賬機構在經營期間達不到本辦法規定的設立條件的,由縣級以上人民政府財政部門責令其在不超過2個月的期限內整改;逾期仍達不到規定條件的,由審批機關撤回代理記賬資格。

Article 21 In the event that one of the following situations occurs to an outsourced bookkeeping service agency, the Approval Authority shall carry out cancellation procedures and withdraw the approval certificate or issue an announcement:

(1) Where the outsourced bookkeeping service agency is terminated in accordance with the law;

(2) Where the administrative license of the outsourced bookkeeping service agency has been rescinded or withdrawn in accordance with the law; and

(3) Other situations stipulated by laws and regulations for which the administrative license shall be cancelled.

第二十一條 代理記賬機構有下列情形之一的,審批機關應當辦理注銷手續,并收回批準證書或予以公告:

(一)代理記賬機構依法終止的;

(二)代理記賬機構的行政許可被依法撤銷或撤回的;

(三)法律、法規規定的應當注銷行政許可的其他情形。

Article 22 In the event that any of the following situations occurs to an outsource bookkeeping service agency, the finance department of the people’s government at the county level or higher shall order the bookkeeping agency to make rectification, and an announcement shall be issued as regards those that refuse to make rectification:

(1) Those that violate the provisions of Articles 9 and 10 of these Measures; and

(2) Those that violate the provisions of Articles 15 and 19 of these Measures and that do not explain the reasons to the Approval Authority.

第二十二條 代理記賬機構有下列情形之一的,由縣級以上人民政府財政部門責令其改正,拒不改正的,予以公告:

(一)違反本辦法第九條、第十條規定的;

(二)違反本辦法第十五條、第十九條規定又不向審批機關說明原因的。

Article 23 An outsourced bookkeeping service agency and persons engaged in provision of outsourced bookkeeping services that violate accounting laws, administrative regulations and the provisions of the uniform accounting standards of the State in the course of providing such services shall be dealt with by the finance department of the peoples government at the county level and above in accordance with the provisions of the Accounting Law of the Peoples Republic of China and relevant laws and regulations.

An outsourced bookkeeping service agency that violates these Measures and relevant State provisions resulting in accounting chaos for the principal, and damage to the interests of the State and the principal, and where the principal intentionally conceals the true situation from the bookkeeping agency or where the principal in conjunction with the bookkeeping agency provide false accounting information shall assume the corresponding legal liability.

第二十三條 代理記賬機構及其從事代理記賬業務人員在辦理業務中違反會計法律、行政法規和國家統一的會計制度規定的,由縣級以上人民政府財政部門依據《中華人民共和國會計法》及相關法規的規定處理。

代理記賬機構違反本辦法和國家有關規定造成委托人會計核算混亂、損害國家和委托人利益,委托人故意向代理記賬機構隱瞞真實情況或者委托人會同代理記賬機構共同提供不真實會計資料的,應當承擔相應法律責任。

Article 24 The finance department of the people’s government at the provincial level and above shall order those that engage in bookkeeping agency services without having obtained approval to make rectification, and an announcement as regards this event shall be made.

第二十四條 對于未經批準從事代理記賬業務的,由縣級以上人民政府財政部門責令其改正,并予以公告。

Article 25 The finance department of the people’s government at the county level and above and the employees thereof that, in the course of implementing administrative management, abuse power, neglect their duties or abuse power for personal gains shall be subject to administrative punishment in accordance with the law; that which constitutes a criminal offense shall be investigated for criminal liability.

第二十五條 縣級以上人民政府財政部門及其工作人員在實施行政管理過程中,濫用職權、玩忽職守、徇私舞弊的,依法給予行政處分;構成犯罪的,依法追究刑事責任。

Article 26 The approval period prescribed in these Measures shall be calculated based on the number of working days, and shall exclude statutory festivals and holidays.

第二十六條 本辦法規定的審批期限均以工作日計算,不含法定節假日。

Article 27 The finance department of the people’s government at the provincial level may formulate specific measures in accordance with these Measures, and make submit the same to the Ministry of Finance for record filing purposes.

第二十七條 省級人民政府財政部門可以根據本辦法制定具體實施辦法,報財政部備案。

Article 28 The application of a foreign-invested outsourced bookkeeping service agency shall be carried out in accordance with these Measures and other relevant provisions.

第二十八條 外商投資代理記賬機構的申請按照本辦法和其他有關規定辦理。

Article 29 These Measures shall come into effect on March 1, 2005. The Interim Administrative Measures for Agency Bookkeeping [(94) Cai Kuai Zi No. 24] promulgated on June 23, 1994, by the Ministry of Finance shall be simultaneously abolished.

第二十九條 本辦法自2005年3月1日起施行,財政部1994年6月23日發布的《代理記賬管理暫行辦法》[(94)財會字第24號]同時廢止。

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