中證(zheng)網訊（記者 歐陽劍環(huan)）財政部網站3月29日消(xiao)息，近日，財政部印發(fa)了《注冊會計師行(xing)業(ye)誠(cheng)信建(jian)設(she)綱(gang)要(yao)》（以(yi)下(xia)簡稱《綱(gang)要(yao)》），對注冊會計師行(xing)業(ye)誠(cheng)信建(jian)設(she)進行(xing)全面(mian)系(xi)統部署，全面(mian)助(zhu)力社會信用體系(xi)建(jian)設(she)。

　　《綱要(yao)》的(de)出臺是有效落(luo)(luo)實《中(zhong)(zhong)共中(zhong)(zhong)央辦公廳(ting)(ting) 國(guo)務(wu)院辦公廳(ting)(ting)關于進(jin)一步加強財會(hui)監督工作(zuo)的(de)意(yi)見》和《國(guo)務(wu)院辦公廳(ting)(ting)關于進(jin)一步規(gui)范財務(wu)審計秩序 促進(jin)注冊會(hui)計師行業健(jian)康(kang)發展的(de)意(yi)見》要(yao)求的(de)重要(yao)內容(rong)，是落(luo)(luo)實落(luo)(luo)細黨中(zhong)(zhong)央、國(guo)務(wu)院有關加強社會(hui)信用體系建設決策部署的(de)重要(yao)舉措。

　　《綱要》緊緊圍繞(rao)加強(qiang)行(xing)(xing)(xing)業(ye)誠(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)信(xin)(xin)(xin)(xin)建(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)(she)這條工作主線，聚焦落實社(she)會(hui)信(xin)(xin)(xin)(xin)用體(ti)系(xi)建(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)(she)客觀需(xu)求和(he)行(xing)(xing)(xing)業(ye)高質量發展(zhan)內在需(xu)求，抓住誠(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)信(xin)(xin)(xin)(xin)標(biao)(biao)準(zhun)(zhun)建(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)(she)、誠(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)信(xin)(xin)(xin)(xin)標(biao)(biao)準(zhun)(zhun)執行(xing)(xing)(xing)、誠(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)信(xin)(xin)(xin)(xin)監督管理(li)(li)等(deng)主要環(huan)節，推進構建(jian)(jian)(jian)(jian)(jian)(jian)行(xing)(xing)(xing)業(ye)誠(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)信(xin)(xin)(xin)(xin)閉環(huan)管理(li)(li)體(ti)系(xi)。《綱要》同時著力統籌發揮財政(zheng)部門(men)、注(zhu)冊會(hui)計師協會(hui)、會(hui)計師事(shi)務所和(he)從(cong)業(ye)人員(yuan)等(deng)四方面主體(ti)作用，按(an)照(zhao)“政(zheng)府推動，社(she)會(hui)共建(jian)(jian)(jian)(jian)(jian)(jian)”“健全制度，規(gui)范發展(zhan)”“以(yi)人為本，教(jiao)育(yu)為先(xian)”“德(de)法并舉，剛(gang)柔(rou)相濟”“重點突破，強(qiang)化聯動”等(deng)基本原(yuan)則(ze)，對行(xing)(xing)(xing)業(ye)誠(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)信(xin)(xin)(xin)(xin)建(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)(she)體(ti)系(xi)進行(xing)(xing)(xing)謀(mou)劃布局，并從(cong)誠(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)信(xin)(xin)(xin)(xin)標(biao)(biao)準(zhun)(zhun)建(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)(she)、誠(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)信(xin)(xin)(xin)(xin)教(jiao)育(yu)和(he)誠(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)信(xin)(xin)(xin)(xin)文化建(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)(she)、誠(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)信(xin)(xin)(xin)(xin)信(xin)(xin)(xin)(xin)息采集和(he)信(xin)(xin)(xin)(xin)息監控體(ti)系(xi)建(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)(she)、誠(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)信(xin)(xin)(xin)(xin)監管和(he)評級評價制度建(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)(she)、守信(xin)(xin)(xin)(xin)激勵和(he)失(shi)信(xin)(xin)(xin)(xin)懲戒機制建(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)(she)以(yi)及(ji)組織保障等(deng)六個方面規(gui)劃了推進行(xing)(xing)(xing)業(ye)誠(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)信(xin)(xin)(xin)(xin)建(jian)(jian)(jian)(jian)(jian)(jian)設(she)(she)(she)(she)的重點工作。

　　《綱要》共分為八個部分，主要包括“充分認(ren)識(shi)加強(qiang)注冊會計師(shi)行業誠(cheng)(cheng)(cheng)信(xin)(xin)建設(she)(she)(she)的(de)(de)重要意義”“行業誠(cheng)(cheng)(cheng)信(xin)(xin)建設(she)(she)(she)的(de)(de)指導思想和(he)基(ji)本原則(ze)”“以(yi)健全(quan)規范(fan)規則(ze)為基(ji)礎(chu)，持續完善(shan)誠(cheng)(cheng)(cheng)信(xin)(xin)標準建設(she)(she)(she)”“以(yi)弘揚誠(cheng)(cheng)(cheng)信(xin)(xin)美(mei)德為導向，推(tui)動誠(cheng)(cheng)(cheng)信(xin)(xin)教育與誠(cheng)(cheng)(cheng)信(xin)(xin)文化建設(she)(she)(she)”“以(yi)平臺(tai)建設(she)(she)(she)為抓手，持續完善(shan)誠(cheng)(cheng)(cheng)信(xin)(xin)信(xin)(xin)息(xi)采集和(he)信(xin)(xin)息(xi)監(jian)控體系”“以(yi)加強(qiang)誠(cheng)(cheng)(cheng)信(xin)(xin)監(jian)管為著力點(dian)(dian)，健全(quan)誠(cheng)(cheng)(cheng)信(xin)(xin)監(jian)管和(he)評級評價制(zhi)度”“以(yi)構建分級分類(lei)監(jian)管體系為重點(dian)(dian)，健全(quan)守信(xin)(xin)獎勵和(he)失信(xin)(xin)懲戒機制(zhi)”，以(yi)及“加強(qiang)組織保障”等方(fang)面內容。

　　財政部表示，下一步將(jiang)切實做(zuo)好《綱要(yao)》的宣傳(chuan)解讀，統籌各方主體做(zuo)好《綱要(yao)》的貫徹落(luo)實，推動《綱要(yao)》各項任(ren)務、要(yao)求落(luo)地(di)見效。