中(zhong)證網(wang)(wang)訊(xun)（記(ji)者 趙白執(zhi)南(nan)）財政(zheng)部(bu)網(wang)(wang)站10月26日消(xiao)息，財政(zheng)部(bu)、國(guo)務院(yuan)國(guo)資委、銀保(bao)監會等三部(bu)門(men)發布了《關于加(jia)強會計師事務所執(zhi)業(ye)(ye)管(guan)(guan)理 切(qie)實(shi)提高審計質量的實(shi)施意(yi)見(jian)(jian)》（以下簡稱《實(shi)施意(yi)見(jian)(jian)》）。三部(bu)門(men)有關負責(ze)(ze)人就(jiu)《實(shi)施意(yi)見(jian)(jian)》回答記(ji)者提問時表示(shi)，《實(shi)施意(yi)見(jian)(jian)》突出行(xing)業(ye)(ye)監管(guan)(guan)的系統性協同(tong)性，運用行(xing)政(zheng)監管(guan)(guan)、市(shi)場約束、行(xing)業(ye)(ye)自律、信(xin)用建(jian)設等多種(zhong)方式手段，推(tui)出了10項政(zheng)策措(cuo)施，強化市(shi)場約束，增強企(qi)業(ye)(ye)責(ze)(ze)任，加(jia)大監管(guan)(guan)力度(du)，加(jia)強會計師事務所執(zhi)業(ye)(ye)管(guan)(guan)理，促進注冊會計師行(xing)業(ye)(ye)在公平競爭中(zhong)、在嚴格監管(guan)(guan)中(zhong)實(shi)現高質量發展。

　　具體而言，一是(shi)完善會(hui)(hui)(hui)計(ji)(ji)(ji)師(shi)(shi)事(shi)(shi)務(wu)(wu)(wu)(wu)(wu)所(suo)(suo)執(zhi)(zhi)業(ye)管(guan)理政策，對(dui)會(hui)(hui)(hui)計(ji)(ji)(ji)師(shi)(shi)事(shi)(shi)務(wu)(wu)(wu)(wu)(wu)所(suo)(suo)從事(shi)(shi)證券(quan)服務(wu)(wu)(wu)(wu)(wu)業(ye)務(wu)(wu)(wu)(wu)(wu)實行(xing)備案管(guan)理，充分運用現有(you)規(gui)章制度(du)，突出服務(wu)(wu)(wu)(wu)(wu)能力和(he)執(zhi)(zhi)業(ye)質量(liang)，促(cu)進(jin)(jin)形(xing)(xing)成(cheng)科學有(you)序(xu)的(de)(de)(de)管(guan)理格局。二是(shi)逐步推(tui)動(dong)開展會(hui)(hui)(hui)計(ji)(ji)(ji)師(shi)(shi)事(shi)(shi)務(wu)(wu)(wu)(wu)(wu)所(suo)(suo)質量(liang)評估，鮮明樹立質量(liang)優先發(fa)展導向，進(jin)(jin)一步推(tui)動(dong)大(da)型會(hui)(hui)(hui)計(ji)(ji)(ji)師(shi)(shi)事(shi)(shi)務(wu)(wu)(wu)(wu)(wu)所(suo)(suo)做強(qiang)(qiang)(qiang)做優，促(cu)進(jin)(jin)中小型會(hui)(hui)(hui)計(ji)(ji)(ji)師(shi)(shi)事(shi)(shi)務(wu)(wu)(wu)(wu)(wu)所(suo)(suo)做精做專，形(xing)(xing)成(cheng)大(da)中小會(hui)(hui)(hui)計(ji)(ji)(ji)師(shi)(shi)事(shi)(shi)務(wu)(wu)(wu)(wu)(wu)所(suo)(suo)協(xie)同(tong)發(fa)展的(de)(de)(de)格局。三是(shi)深化(hua)(hua)會(hui)(hui)(hui)計(ji)(ji)(ji)師(shi)(shi)事(shi)(shi)務(wu)(wu)(wu)(wu)(wu)所(suo)(suo)符合執(zhi)(zhi)業(ye)許可條件(jian)監(jian)(jian)(jian)督(du)，督(du)促(cu)會(hui)(hui)(hui)計(ji)(ji)(ji)師(shi)(shi)事(shi)(shi)務(wu)(wu)(wu)(wu)(wu)所(suo)(suo)不斷保持和(he)提升(sheng)執(zhi)(zhi)業(ye)能力。四(si)是(shi)加強(qiang)(qiang)(qiang)會(hui)(hui)(hui)計(ji)(ji)(ji)師(shi)(shi)事(shi)(shi)務(wu)(wu)(wu)(wu)(wu)所(suo)(suo)執(zhi)(zhi)業(ye)監(jian)(jian)(jian)測和(he)管(guan)理，及(ji)時(shi)共享有(you)關信(xin)(xin)息。五是(shi)加大(da)會(hui)(hui)(hui)計(ji)(ji)(ji)師(shi)(shi)事(shi)(shi)務(wu)(wu)(wu)(wu)(wu)所(suo)(suo)信(xin)(xin)息披露力度(du)，滿足企業(ye)選(xuan)聘(pin)(pin)會(hui)(hui)(hui)計(ji)(ji)(ji)師(shi)(shi)事(shi)(shi)務(wu)(wu)(wu)(wu)(wu)所(suo)(suo)信(xin)(xin)息需求，自覺接受社會(hui)(hui)(hui)公(gong)眾監(jian)(jian)(jian)督(du)。加強(qiang)(qiang)(qiang)注(zhu)冊會(hui)(hui)(hui)計(ji)(ji)(ji)師(shi)(shi)行(xing)業(ye)誠信(xin)(xin)體系建設，研究推(tui)動(dong)對(dui)執(zhi)(zhi)業(ye)失信(xin)(xin)行(xing)為的(de)(de)(de)聯合懲戒。六是(shi)強(qiang)(qiang)(qiang)化(hua)(hua)企業(ye)在選(xuan)聘(pin)(pin)會(hui)(hui)(hui)計(ji)(ji)(ji)師(shi)(shi)事(shi)(shi)務(wu)(wu)(wu)(wu)(wu)所(suo)(suo)中的(de)(de)(de)責(ze)任(ren)(ren)，企業(ye)應當(dang)有(you)效(xiao)發(fa)揮股東大(da)會(hui)(hui)(hui)、董事(shi)(shi)會(hui)(hui)(hui)及(ji)審計(ji)(ji)(ji)委員(yuan)會(hui)(hui)(hui)、監(jian)(jian)(jian)事(shi)(shi)會(hui)(hui)(hui)在選(xuan)聘(pin)(pin)會(hui)(hui)(hui)計(ji)(ji)(ji)師(shi)(shi)事(shi)(shi)務(wu)(wu)(wu)(wu)(wu)所(suo)(suo)中的(de)(de)(de)作用。七是(shi)加強(qiang)(qiang)(qiang)注(zhu)冊會(hui)(hui)(hui)計(ji)(ji)(ji)師(shi)(shi)行(xing)業(ye)自律(lv)，維護行(xing)業(ye)良好(hao)有(you)序(xu)的(de)(de)(de)競爭環境。八(ba)是(shi)加大(da)對(dui)會(hui)(hui)(hui)計(ji)(ji)(ji)師(shi)(shi)事(shi)(shi)務(wu)(wu)(wu)(wu)(wu)所(suo)(suo)監(jian)(jian)(jian)督(du)檢查(cha)力度(du)，加強(qiang)(qiang)(qiang)監(jian)(jian)(jian)督(du)檢查(cha)工作的(de)(de)(de)協(xie)同(tong)和(he)信(xin)(xin)息共享。九是(shi)對(dui)負有(you)責(ze)任(ren)(ren)的(de)(de)(de)會(hui)(hui)(hui)計(ji)(ji)(ji)師(shi)(shi)事(shi)(shi)務(wu)(wu)(wu)(wu)(wu)所(suo)(suo)及(ji)相(xiang)關責(ze)任(ren)(ren)人(ren)，嚴格處罰(fa)措施。十是(shi)加強(qiang)(qiang)(qiang)行(xing)業(ye)主管(guan)部門與其他監(jian)(jian)(jian)管(guan)部門的(de)(de)(de)協(xie)同(tong)，強(qiang)(qiang)(qiang)化(hua)(hua)聯動(dong)，形(xing)(xing)成(cheng)合力，共同(tong)促(cu)進(jin)(jin)審計(ji)(ji)(ji)質量(liang)提升(sheng)。

　　該負責人表(biao)示，印發(fa)《實施意見》總的(de)考慮是(shi)，堅持質量優先，做(zuo)強做(zuo)優，樹立質量優先導向(xiang)，加(jia)快推動(dong)形成市(shi)場(chang)擇優的(de)體制(zhi)機制(zhi)，引(yin)導要素資源(yuan)等向(xiang)優質會(hui)計(ji)師事務所聚集，促進注冊會(hui)計(ji)師行業(ye)(ye)(ye)發(fa)展(zhan)壯(zhuang)大；堅持突出重(zhong)點(dian)，統一(yi)規則，以上市(shi)公(gong)司、國有企業(ye)(ye)(ye)及金(jin)融(rong)企業(ye)(ye)(ye)等公(gong)眾(zhong)利(li)益實體審計(ji)作為監管重(zhong)點(dian)，完善執(zhi)業(ye)(ye)(ye)標(biao)準體系(xi)，維護國家統一(yi)審計(ji)準則的(de)嚴肅性，促進形成規范統一(yi)的(de)審計(ji)市(shi)場(chang)。