关于印发《国有企业、上市公司选聘会计师事务所管理办法》的通知_2023.02.20生效_中英对照.docx

Notice on Promulgation of the Administrative Measures onSelection and Engagement of Accounting Firms by State-owned Enterprises and Listed Companies关于印发国有企业、上市公司选1/15关于印发国有企业、上市公司选聘会计师事务所管理办法的通知发文机关:财政部,国务院国有资产监督管理委员会,中国证券监督管理委员会：2023.02.20Promulgatedby：PromulgationDate：MinistryofFinance1State-OwnedAssetsSupervisionandAdministrationCommissionoftheStateCounciIjChinaSecuritiesRegulatoryCommission2023.02.20发布日期生效日期:2023.02.20EffectiveDate：2023.02.20时效性:现行有效ValidityStatus：valid文号:财会(2023)4号DocumentNo.：CaiKuai2023No.4财会(2023)4号CaiKuai2023No.4Departments(bureaus)offinanceandstate-ownedassets各省、自治区、直辖市财政厅supervisionandadministrationcommissionsofallprovinces,（局）、国资委，深圳市财政局，autonomousregionsandcentrally-administeredmunicipalities,theShenzhenFinanceBureau,thestate-ownedassetssupervision各计划单列市国资委，新疆生产建andadministrationcommissionsofcitieswithindependent设兵团财政局、国资委，各证监planningstatus,theFinanceBureauandtheState-ownedAssetsSupervisionandAdministrationCommissionofXinjiangProduction局，有关国有企业、上市公司、会andConstructionCorps,allbranchesoftheChinaSecurities计师事务所：RegulatoryCommission,relevantstate-ownedenterprises,listedcompaniesandaccountingfirms,为贯彻落实国务院办公厅关Forthepurposesofimplementingtherelevantrequirementsset于进一步规范财务审计秩序促进forthintheOpinionsoftheGeneralOfficeoftheStateCouncilonFurtherStandardizingtheFinancialAuditOrderandPromotingthe注册会计师行业健康发展的意见SoundDevelopmentoftheCPAIndustry(GuoBanFa2021No.（国办发（2021）30号）有关要30),andimprovingtherelevantprovisionsonselectionandengagementofaccountingfirmsbystate-ownedenterprisesand求，完善国有企业、上市公司选聘listedcompanies,wehaveenactedtheAdministrativeMeasures会计师事务所有关规定，根据中onSelectionandEngagementofAccountingFirmsbyState-ownedEnterprisesandListedCompaniesinaccordancewiththe聘会计师事务所管理办法的通知®WoltersKluwer威科先行Q法律信息库华人民共和国公司法、中华人CompanyLawofthePeople'sRepublicofChina,theAccountingLawofthePeople'sRepublicofChina,theLawofthePeople's民共和国会计法、中华人民共RepublicofChinaonCertifiedPublicAccountantsandotherlaws和国注册会计师法等，我们制定andregulations,whichareherebypromulgatedforyourimplementation.了国有企业、上市公司选聘会计Annex:AdministrativeMeasuresonSelectionandEngagementof师事务所管理办法，现予印发，AccountingFirmsbyState-ownedEnterprisesandListed请遵照执行。CompaniesMinistryofFinance(mMOFh)附件：国有企业、上市公司选聘会计师事务所管理办法State-ownedAssetsSupervisionandAdministrationCommissionoftheStateCouncil("SASAC")财政部国务院国资委证监会ChinaSecuritiesRegulatoryCommission("CSRC")2023年2月20日20February2023Annex:附件AdministrativeMeasuresonSelectionandEngagementof国有企业、上市公司选聘会计AccountingFirmsbyState-ownedEnterprisesandListedCompanies师事务所管理办法第一条为规范国有企业、上Article1TheseMeasuresareenactedpursuanttotheCompanyLawofthePeople,sRepublicofChina,the市公司选聘会计师事务所行为，促AccountingLawofthePeople'sRepublicofChina,theLawof进注册会计师行业公平竞争，推动thePeople'sRepublicofChinaonCertifiedPublicAccountantsandtherelevantlawsandregulationsforthe提升审计质量，维护利益相关方和purposesofstandardizingselectionandengagementof会计师事务所的合法权益，根据accountingfirmsbyState-ownedenterprisesandlistedcompanies,promotingfaircompetitionintheindustryof中华人民共和国公司法、中certifiedpublicaccountants(CPAs),improvingauditquality华人民共和国会计法、中华人andprotectingthelegitimaterightsandinterestsofstakeholdersandaccountingfirms.民共和国注册会计师法及相关法律法规，制定本办法。第二条 本办法适用于国有企 业和上市公司。本办法所称国有企 业，是指国务院和地方人民政府代 表国家履行出资人职责的国有独资 企业、国有独资公司、国有全资公 司，以及国有控股公司。本办法所 称上市公司，是指其股票在境内证 券交易所上市交易的股份有限公 司。国有控股上市公司应当同时符 合本办法中关于国有企业和上市公 司的规定。第三条本办法所称选聘会计 师事务所，是指国有企业、上市公 司根据相关法律法规要求，聘任会 计师事务所对财务会计报告发表审 计意见、出具审计报告的行为。国有企业、上市公司聘任会计Article 3 For the purpose of these Measures, the term "selection and engagement of accounting firms'* shall mean that State-owned enterprises or listed companies engage accounting firms in accordance with the relevant laws and regulations to issue audit opinions and audit reports on their financial and accounting reports. State-owned enterprises or listed companies may refer to these Measures when engaging accounting firms to engage in statutory audit business other than the audit of financial and accounting reports.师事务所从事除财务会计报告审计 之外的其他法定审计业务的，可以 比照本办法执行。Article2TheseMeasuresshallapplytoState-ownedenterprisesandlistedcompanies.ForthepurposeoftheseMeasures,theterm,'State-ownedenterprises*shallrefertosolelyState-ownedenterprises,solelyState-ownedcompanies,whollyState-ownedcompaniesandState-controlledcompaniesinwhichtheStateCouncilorlocalpeople'sgovernmentsperformthedutiesofinvestorsonbehalfoftheState.ForthepurposeoftheseMeasures,theterm"listedcompanies'*shallrefertothejointstockcompanieswhosestocksarelistedandtradedondomesticstockexchanges.State-controlledlistedcompaniesshallcomplywiththeprovisionsoftheseMeasuresgoverningbothstate-ownedenterprisesandlistedcompanies.第四条国有企业选聘会计师事务所，应当由董事会审计委员会Article4TheselectionandengagementofanaccountingfirmbyaState-ownedenterpriseshallbedecidedbytheshareholders'(general)meetingortheboardofdirectorsafter（或者类似机构，下同）提出建议theauditcommitteeoftheenterprise（/similarbody,thesamebelow）hasmadeaproposal.ForaState-owned后，由股东（大）会或者董事会决enterprisewhichhasnoshareholders'（general）meetingorboardofdirectors,thebodythatperformsthedutiesofacapital定。contributorshalldecideorauthorizetheState-ownedenterprisetodecideontherelevantmatters.对于未设股东（大）会或者董士人UL-Au工E/,，rrThebodythatperformsthedutiesofacapitalcontributormay,事会的国有企业，由履行出资人职accordingtotheneedsofitswork,selectandengagean责的机构决定或者授权国有企业决accountingfirmdirectlytoauditthestate-ownedenterprisetowhichitmakesacapitalcontribution.定相关事项。根据工作需要，履行出资人职责的机构可以直接选聘会计师事务所，对其出资的国有企业进行审计。第五条上市公司聘用或解聘 会计师事务所，应当由审计委员会 审议同意后，提交董事会审议，并 由股东大会决定。第六条国有企业、上市公司 选聘会计师事务所应当采用竞争性 谈判、公开招标、邀请招标以及其 他能够充分了解会计师事务所胜任 能力的选聘方式，保障选聘工作公 平、公正进行。采用竞争性谈判、公开招标、Article5Theengagementordismissalofanaccountingfirmbyalistedcompanyshall,afterbeingapprovedupondeliberationbythecompany'sauditingcommittee,besubmittedtothecompany'sboardofdirectorsfordeliberationandbedecidedbythecompany'sgeneralmeetingofshareholders.Article6State-ownedenterprisesandlistedcompaniesshallselectandengageaccountingfirmsbymeansofcompetitivenegotiation,publicbidding,invitedbiddingoranyotherselectionandengagementmethodwhichcanfullyunderstandthecompetenceoftheaccountingfirmsandensurethefairnessandimpartialityoftheselectionandengagement.Forcompetitivenegotiation,publicbidding,invitedbiddingoranyotherpublicselectionandengagementmethodadoptedbyanenterprise,theselectionandengagementdocumentsshallbereleasedthroughtheenterprise'sofficialwebsiteandotherpublicchannelsandshallincludethebasicselectionandengagementinformation,assessmentfactors,specificscoringcriteriaandother邀请招标等公开选聘方式的，应当 通过企业官网等公开渠道发布选聘 文件，选聘文件应当包含选聘基本 信息、评价要素、具体评分标准等 内容。企业应当依法确定选聘文件 发布后会计师事务所提交应聘文件 的响应时间，确保会计师事务所有 充足时间获取选聘信息、准备应聘 材料.企业不得以不合理的条件限contents.Theenterpriseshalllegallydeterminetheresponsetimeforaccountingfirmstosubmitthedocumentsforbeingengagedafterthereleaseofselectionandengagementdocuments,soastoensurethataccountingfirmshavesufficienttimetoacquireselectionandengagementinformationandpreparethedocumentsforbeingengaged.Theenterpriseshallnotrestrictorexcludepotentialaccountingfirmstobeengagedwithunreasonableconditions,norshallitcustomizeselectionandengagementconditionsforindividualaccountingfirms.Theresultofselectionandengagementshallbeannouncedinatimelymanner,andtheannouncedcontentsshallincludetheaccountingfirmtobeengagedandtheauditfees.制或者排斥潜在拟应聘会计师事务所，不得为个别会计师事务所量身定制选聘条件。选聘结果应当及时公示，公示内容应当包括拟选聘会计师事务所和审计费用。第七条国有企业、上市公司 应当细化选聘会计师事务所的评价 标准，对会计师事务所的应聘文件 进行评价，并对参与评价人员的评 价意见予以记录并保存。选聘会计师事务所的评价要 素，至少应当包括审计费用报价、会计师事务所的资质条件、执业记录、质量管理水平、工作方案、人力及其他资源配备、信息安全管The selecting and engaging party shall separately assess and score each effective document for being engaged and sum up the scores of all assessment factors. To be specific, the weight of the score for the quality management level shall not be less than 40%,Article7State-ownedenterprisesandlistedcompaniesshalldetailtheassessmentcriteriaforselectingandengagingaccountingfirms,assessthedocumentsforbeingengagedofaccountingfirmsandrecordandpreservetheassessmentopinionsofthepersonswhoparticipateintheassessment.Theassessmentfactorsforselectingandengaginganaccountingfirmshallatleastinclude,amongothers,thequotationofauditfees,thequalificationconditions,practicingrecords,qualitymanagementlevel,workscheme,humanresourcesandotherresourceallocation,informationsafetymanagementandrisktoleranceoftheaccountingfirm.理、风险承担能力水平等。选聘方应当对每个有效的应聘 文件单独评价、打分，汇总各评价 要素的得分。其中，质量管理水平 的分值权重应不低于40%,审计费 用报价的分值权重应不高于15%。andtheweightofthequotationofauditfeesshallnotbemorethan15%.第八条国有企业、上市公司 评价会计师事务所的质量管理水平 时，应当重点评价质量管理制度及 实施情况，包括项目咨询、意见分 歧解决、项目质量复核、项目质量 检杳、质量管理缺陷识别与整改等方面的政策与程序。Article8State-ownedenterprisesandlistedcompaniesshall,whenassessingthequalitymanagementlevelofanaccountingfirm,layemphasisontheassessmentoftheaccountingfirm'squalitymanagementsystemsandtheimplementationthereof,includingthepoliciesandproceduresinrespectofprojectconsultation,settlementofopiniondivergence,projectqualityreview,projectqualityinspection,identificationandrectificationofqualitymanagementdefects,amongothers.第九条国有企业、上市公司评价会计师事务所审计费用报价时，应当将满足选聘文件要求的所 有会计师事务所审计费用报价的平 均值作为选聘基准价，按照下列公 式计算审计费用报价得分：Article9State-ownedenterprisesandlistedcompaniesshall,whenassessingthequotationofauditfeesofanaccountingfirm,taketheaverageofthequotationsofauditfeesofallaccountingfirmswhichsatisfytherequirementssetforthintheselectionandengagingdocumentsasthebasepriceofselectionandengagement,andcomputethescoreofauditfeesunderthefollowingformula:Scoreofauditfeesquotation=(1-1basepriceofselectionandengagement-quotationofauditfeesbasepriceofselectionandengagement)×scoreundertheweightoftheelementsofquotationofauditfees审计费用报价得分=(11选聘基准价-审计费用报价1/选聘基准价)X审计费用报价要素所占权重分值第十一条聘任期内，国有企业、上市公司和会计师事务所可以根据消费者物价指数、社会平均工资水平变化，以及业务规模、业务复杂程度变化等因素合理调整审计费用。审计费用较上一年度下降20%以上（含20%）的，上市公司应当 按要求在信息披露文件中说明本期第十二条国有企业连续聘任同一会计师事务所原则上不超过8 年。国有企业因业务需要拟继续聘 用同一会计师事务所超过8年的， 应当综合考虑会计师事务所前期审i10一人iii_m_Article10Whenselectingandengagingaccountingfirms,第十条国有企业、上市公司State-ownedenterprisesandlistedcompaniesshallnotseta选聘会计师事务所原则上不得设置ceilingpriceinprinciple.Whereitisindeednecessarytoseta最高限价,确需设置的，应当在选CeiHngPriCe,thebasisfordeterminingsuchceilingpriceandthereasonablenessthereofshallbestatedintheselection聘文件中说明该最高限价的确定依andengagementdocuments.据及合理性。Article11Duringthetermofengagement,state-ownedenterprises,listedcompaniesandaccountingfirmsmayreasonablyadjusttheauditfeesinlightofthechangetotheconsumerpriceindexandthesocialaveragewage,aswellasthebusinessscale,thebusinesscomplexityandotherfactors.Wheretheauditfeesdecreasebymorethan20%(inclusive)ascomparedwiththoseofthepreviousyear,thelistedcompanyconcernedshall,inaccordancewiththerelevantrequirements,explaintheamountoftheauditfeesofthecurrentperiod,thepricingprinciple,thechangeandthereasonsforthechangeintheinformationdisclosuredocuments.Thestate-ownedenterpriseconcernedshallsubmitintimetherelevantexplanationonthesituationtothebodyfulfillingthedutiesofacapitalcontributor.审计费用的金额、定价原则、变化情况和变化原因，国有企业应当及时向履行出资人职责的机构报送有关情况说明。Article12Inprinciple,astate-ownedenterpriseshallnotcontinuouslyengagethesameaccountingfirmformorethaneightyears.Whereastate-ownedenterpriseplanstocontinuouslyengagethesameaccountingfirmformorethaneightyearsduetobusinessneeds,itshall,aftercomprehensivelyconsideringtheaccountingfirm,squalityofpreliminaryaudit,appraisalofshareholders,opinionsoftheregulatoryauthorities,etc.,extendthetermofengagement计质量、股东评价、监管部门意见aPPr°Priate,VaftrPrformin9theProceduresofcorporategovernanceandinternaldecision-making,butthecontinuous等情况，在履行法人治理程序及内termofengagementshallnotexceed10years.部决策程序后，可适当延长聘用年限，但连续聘任期限不得超过10年。第十三条 审计项目合伙人、 签字注册会计师累计实际承担同一 国有企业、上市公司审计业务满5 年的，之后连续5年不得参与该国 有企业、上市公司的审计业务。审计项目合伙人、签字注册会计师由于工作变动，在不同会计师 事务所为同一国有企业、上市公司 提供审计服务的期限应当合并计 算。国有企业、上市公司发生重大 资产重组、子公司分拆上市，为其提供审计服务的审计项目合伙人、 签字注册会计师未变更的，相关审 计项目合伙人、签字注册会计师在 该重大资产重组、子公司分拆上市 前后提供审计服务的期限应当合并Article13WhereanauditengagementpartnerorasigningCPAhasactuallyprovidedauditservicesforthesamestate-ownedenterpriseorlistedcompanyforfiveyearsinaggregate,he/shemaynotengageinauditbusinessofsuchstate-ownedenterpriseorlistedcompanyforfiveconsecutiveyearsthereafter.WhereanauditengagementpartnerorasigningCPA,duetothechangeofjob,providesauditservicesforasamestate-ownedenterpriseorlistedcompanyindifferentaccountingfirms,theperiodofsuchservicesshallbecalculatedinconsolidation.Whereastate-ownedenterpriseorlistedcompanyundergoessignificantassetrestructuringorspinoffitssubsidiaryforlisting,andtheauditengagementpartnerorthesigningCPAwhoprovidesauditservicesforitremainunreplaced,theperiodofauditservicesprovidedbytheauditengagementpartnerorthesigningCPAbeforeandaftersuchsignificantassetrestructuringandspin-offofthesubsidiaryforlistingshallbecalculatedinconsolidation.TheyearsofauditserviceofanauditengagementpartnerorasigningCPAbeforeandafterthelistingofacompanyshallbecalculatedinconsolidation.WhereanauditengagementpartnerorasigningCPAundertakestheauditbusinessforinitialpublicofferingofsharesorpublicofferingofsharestonon-specificobjectsandlisting,theperiodofconsecutiveauditbusinessafterlistingshallnotexceedtwoyears.计算。审计项目合伙人、签字注册会 计师在公司上市前后审计服务年限 应当合并计算。审计项目合伙人、 签字注册会计师承担首次公开发行 股票或者向不特定对象公开发行股 票并上市审计业务的，上市后连续 执行审计业务的期限不得超过两 年。第十四条 国有企业、上市公 司应当在年度财务决算报告或者年 度报告中披露会计师事务所、审计 项目合伙人、签字注册会计师的服 务年限、审计费用等信息。上市公司每年应当按要求披露 对会计师事务所履职情况评估报告 和审计委员会对会计师事务所履行 监督职责情况报告，涉及变更会计 师事务所的，还应当披露前任会计 师事务所情况及上年度审计意见、 变更会计师事务所的原因、与前后 任会计师事务所的沟通情况等。国 有企业应当按照履行出资人职责的Article14State-ownedenterprisesandlistedcompaniesshall,intheirannualfinalaccountingreportsorannualreports,disclosetheinformationontheyearsofserviceoftheaccountingfirm,theauditengagementpartnerandthesigningCPA,theauditfees,etc.Eachyear,alistedcompanyshall,asrequired,disclosethereportontheassessmentoftheperformanceoftheaccountingfirmandthereportoftheauditcommitteeonthesupervisionoftheaccountingfirm.Ifreplacementoftheaccountingfirmisinvolved,thelistedcompanyshallalsodisclosetheinformationofthepredecessoraccountingfirmandtheauditopinionofthepreviousyear,thereasonforsuchreplacement,thecommunicationwiththepredecessoraccountingfirmandthesuccessoraccountingfirm,etc.AState-ownedenterpriseshallsubmitanexplanationontherelevantsituationasrequiredbythebodyfulfillingthedutiesofacapitalcontributor.Astate-ownedenterpriseoralistedcompanyintendingtoreplaceanaccountingfirmshallcompletetheselectionandengagementbytheendofthefourthquarteroftheyearbeingaudited.机构要求报送有关情况说明。国有企业、上市公司更换会计师事务所的，应当在被审计年度第四季度结束前完成选聘工作。第十五条国有企业、上市公Article15Theauditcommitteeofastate-ownedenterpriseoralistedcompanyisresponsiblefortheselectionand司审计委员会负责选聘会计师事务engagementofanaccountingfirmandshallsupervisethe所工作，并监督其审计工作开展情auditcarriedoutbytheengagedaccountingfirm.Theauditcommitteeshalleffectivelyperformthefollowingduties:(I)况。审计委员会应当切实履行下列developingthepolicies,proceduresandrelevantinternalcontrol职责：systemsfortheselect