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为了加强会计从业资格管理,规范会计人员行为,根据《中华人民共和国会计法》及相关法律的规定,制定的《会计从业资格管理办法》已经2012年12月5日财政部部务会议修订通过,现将修订后的《会计从业资格管理办法》(财政部令第73号,以下简称新《办法》)公布,自2013年7月1日起施行。对于此次新的会计从业资格管理办法的贯彻执行对规范和促进会计从业资格管理,维护社会主义市场经济秩序发挥了重要的作用。
In order to strengthen the qualification management of accounting practitioners and regulate the behavior of accountants, the Administrative Measures on the Qualifications of Accounting Practices formulated in accordance with the Accounting Law of the People’s Republic of China and the relevant laws have been revised and passed by the ministry of finance affairs meeting on December 5, 2012, The revised Administrative Measures on the Qualifications of Accountants (Ministry of Finance Decree No. 73, hereinafter referred to as the “Measures”) is hereby promulgated and will come into force on July 1, 2013. The implementation of this new accounting qualification management approach has played an important role in regulating and promoting the qualification of accounting practitioners and maintaining the order of the socialist market economy.