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北京市财政局关于印发《北京市有限责任会计师事务所设立及审批暂行办法》的通知

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北京市财政局关于印发《北京市有限责任会计师事务所设立及审批暂行办法》的通知

北京市财政局


北京市财政局关于印发《北京市有限责任会计师事务所设立及审批暂行办法》的通知
北京市财政局




市属各单位,各区、县财政局:
现将《北京市有限责任会计师事务所设立及审批暂行办法》印发给你们,请遵照执行。

附件:北京市有限责任会计师事务所设立及审批暂行办法
一、根据《中华人民共和国注册会计师法》和财政部(93)财会协字第121号文件的规定,结合我市情况,制定本办法。
二、本办法适用于我市由单位发起设立的有限责任会计师事务所。发起单位以其出资额对会计师事务所承担责任,会计师事务所以其全部资产对其债务承担责任。
三、县及县以上各级党的机关、人大机关、审判机关和政府机关中国家规定的不得举办经济实体的部门和办事机关不得发起设立会计师事务所。
四、设立有限责任会计师事务所必须符合两个条件:
1.30万元以上的注册资本;
2.有10名以上国家规定的职龄以内的专职从业人员,其中至少有5名注册会计师。
五、申请设立有限责任会计师事务所应当报送下列文件:
1.发起单位设立会计师事务所的申请报告;
2.会计师事务所章程;
3.注册会计师人员情况表(见附一)及有关证明文件;
4.从业人员情况表(见附二)及内部机构设置情况表(见附三);
5.会计师事务所主任会计师、副主任会计师基本情况(见附四)及任命文件;
6.出资证明;
7.办公场所的产政或使用权证明文件。
六、申请及审批按下列程序办理:
1.由发起设立的单位向北京注册会计师协会提交本暂行办法第五条所列文件;
2.北京注册会计师协会接到申请文件后30日内审查完毕,提出意见,报市财政局审批;
3.市财政局审批会计师事务所的同时,将有关文件送中国注册协会报财政部备案;
4.经批准设立的会计师事务所,应当自接到批准通知书20日内,到北京注册会计师协会领取财政部统一制定的会计师事务所批准证书,并办理执业登记;
5.会计师事务所设立分支机构的审批程序同上;
6.经批准设立的会计师事务所,由其发起单位向北京注册会计师协会交纳执业登记费。同时,北京注册会计师协会向批准的会计师事务所提供必要的文件。
七、批准设立的会计师事务所,按照《北京注册会计师协会章程》的规定办理加入北京注册会计师协会手续。
八、批准设立的会计师事务所,应与发起单位在职能、人员、财务上实行脱钩。脱钩的具体办法按国家规定执行。
附一:__________会计师事务所注册会计师情况表
发起单位(盖章)
----------------------------------------------------------
| | | | | | | |注册会|注册会计| |拟在本事| | | |
|序| |性| 出生 |是 否|学|专业技| | |进入事务所前| |担 任| | |
| | 姓名 | | | | | |计师证|师证书何| |务所何 | |本人签字|备注|
|号| |别| 年月 |离退休|历|术职务| | |在何单位工作| |何工作| | |
| | | | | | | |书号码|时取得 | |部门工作| | | |
|-|----|-|----|---|-|---|---|----|------|----|---|----|--|
| | | | | | | | | | | | | | |
|-|----|-|----|---|-|---|---|----|------|----|---|----|--|
| | | | | | | | | | | | | | |
|-|----|-|----|---|-|---|---|----|------|----|---|----|--|
| | | | | | | | | | | | | | |
----------------------------------------------------------
备注:注册会计师还应提供如下证明文件:
1.学历、专业技术职务、注册会计师资格及执业证书复印件;
2.退离休人员还应提供退离休证明;
3.专职证明。
附二:__________会计师事务所从业人员情况表
发起单位(签章)
------------------------------------------------------
| | | | | | | |拟在事务| | | |
|序| |性| | |专业技术| 进入事务所前 | |担 任| | |
| | 姓名 | |出生年月|学 历| | |所何部门| | 本人签字 | 备注 |
|号| |别| | |职 务| 在何单位工作 | |何工作| | |
| | | | | | | |工 作| | | |
|-|----|-|----|---|----|--------|----|---|------|----|
| | | | | | | | | | | |
|-|----|-|----|---|----|--------|----|---|------|----|
| | | | | | | | | | | |
|-|----|-|----|---|----|--------|----|---|------|----|
| | | | | | | | | | | |
|-|----|-|----|---|----|--------|----|---|------|----|
| | | | | | | | | | | |
|-|----|-|----|---|----|--------|----|---|------|----|
| | | | | | | | | | | |
------------------------------------------------------
制表人(签章): 制表日期:
附三:____会计师事务所内部机构设置情况表
发起单位(签章)
--------------------------------------
| | |
内部机构名称 | 负责人姓名 | 本人签字 | 备 注
| | |
----------|---------|--------|--------
| | |
----------|---------|--------|--------
| | |
----------|---------|--------|--------
| | |
----------|---------|--------|--------
| | |
----------|---------|--------|--------
| | |
----------|---------|--------|--------
| | |
----------|---------------------------
事务所通讯地址 | | 邮政编码 |
----------|---------------------------
联系电话 |
--------------------------------------
制表人(签章): 制表日期:
附四:拟任命的______会计师事务所主任会计师、基本情况表
-----------------------------------------
| 事务所名称 | | 拟任命职务名称 | |
|------------------|---------|----------|
| 姓名 | |性别| | 出生年月 | |
|--------|------|--|--|------|----------|
| 专业技术职务 | |学历| | 身体状况 | |
|--------|------------|------|----------|
| 进入事务所前 | | | |
| | | 任何职 | |
| 在何单位工作 | | | |
|--------|------------|------|----------|
| 家庭住址 | | 邮政编码 | |
|---------------------------------------|
| | |
|专| |
| | |
|业| |
| | |
|经| |
| | |
|历| |
| | |
|-|-------------------------------------|
| | | | |
| | | | |
|业| |本| |
|务| |人| |
|特| |签| |
|长| |字| |
| | | | |
| | | | |
|---------------------------------------|
|发起单位人事部门意见 |
| |
| |
| |
| |
| (盖章) 年 月 日 |
-----------------------------------------



1994年3月24日

STANDARDIZATION LAW OF THE PEOPLE'S REPUBLIC OF CHINA ——附加英文版

The Standing Committee of the National People's Congress


STANDARDIZATION LAW OF THE PEOPLE'S REPUBLIC OF CHINA


(Adopted at the Fifth Meeting of the Standing Committee of the
Seventh National People's Congress on December 29, 1988, promulgated by
Order No. 11 of the President of the People's Republic of China on
December 29, 1988, and effective as of April 1, 1989)
Contents
Chapter I General Provisions
Chapter II Formulation of Standards
Chapter III Implementation of Standards
Chapter IV Legal Responsibility
Chapter V Supplementary Provisions

Chapter I General Provisions
Article 1
This Law is formulated with a view to developing the socialist commodity
economy, promoting technical progress, improving product quality,
increasing social and economic benefits, safeguarding the interests of the
State and the people and suiting standardization to the needs in socialist
modernization and in the development of economic relations with foreign
countries.
Article 2
Standards shall be formulated for the following technical requirements
that need to be unified:
(1) the varieties, specifications, quality and grades of industrial
products as well as the safety and sanitary requirements for them;
(2) the design, production, inspection, packing, storage, transportation
and methods of operation of industrial products as well as the safety and
sanitary requirements for them in the process of production, storage and
transportation;
(3) technical requirements and testing methods related to environmental
protection;
(4) the designs, construction procedure and safety requirements for
construction projects; and
(5) technical terms, symbols, code names and drawing methods related to
industrial production, project construction and environmental protection.
Major agricultural products and other items that need to be standardized
shall be designated by the State Council.
Article 3
The tasks of standardization shall include the formulation of standards
and organization of and supervision over the implementation of the
standards. Standardization shall be incorporated in the plan for national
economic and social development.
Article 4
The State shall encourage the active adoption of international standards.
Article 5
The department of standardization administration under the State Council
shall be in charge of the unified administration of standardization
throughout the country. Competent administrative authorities under the
State Council shall, in line with their respective functions, be in charge
of standardization in their respective departments and trades.
The departments of standardization administration of provinces, autonomous
regions and municipalities directly under the Central Government shall be
in charge of the unified administration of standardization within their
respective administrative areas. Competent administrative authorities
under the governments of provinces, autonomous regions and municipalities
directly under the Central Government shall, in line with their respective
functions, be in charge of standardization in their respective departments
and trades within their respective administrative areas.
The standardization administration departments and the competent
administrative authorities of cities and counties shall, in line with
their respective functions as assigned by the governments of provinces,
autonomous regions and municipalities directly under the Central
Government, be in charge of standardization within their respective
administrative areas.

Chapter II Formulation of Standards
Article 6
National standards shall be formulated for the technical requirements that
need to be unified nationwide. National standards shall be formulated by
the department of standardization administration under the State Council.
Where, in the absence of national standards, technical requirements for a
certain trade need to be unified, trade standards may be formulated. Trade
standards shall be formulated by competent administrative authorities
under the State Council and reported to the department of standardization
administration under the State Council for the record, and shall be
annulled on publication of the national standards. Where, in the absence
of both national and trade standards, safety and sanitary requirements for
industrial products need to be unified within a province, an autonomous
region or a municipality directly under the Central Government, local
standards may be formulated. Local standards shall be formulated by
departments of standardization administration of provinces, autonomous
regions and municipalities directly under the Central Government and
reported to the department of standardization administration and the
competent administrative authorities under the State Council for the
record, and shall be annulled on publication of the national or trade
standards.
Where, in the absence of both national and trade standards for products
manufactured by an enterprise, standards for the enterprise shall be
formulated to serve as the criteria for the organization of production. An
enterprise's standards for its products shall be reported to the
standardization administration department and the competent administrative
authorities under the local government for the record. Where national or
trade standards have been formulated, the State shall encourage
enterprises to formulate their enterprise standards, which are more
stringent than the national or trade standards, to be used in these
enterprises.
Where the formulation of standards is otherwise provided for by law, such
legal provisions shall be complied with.
Article 7
National standards and trade standards shall be classified into compulsory
standards and voluntary standards. Those for safeguarding human health and
ensuring the safety of the person and of property and those for compulsory
execution as prescribed by the laws and administrative rules and
regulations shall be compulsory standards, the others shall be voluntary
standards.
The local standards formulated by standardization administration
departments of provinces, autonomous regions and municipalities directly
under the Central Government for the safety and sanitary requirements of
industrial products shall be compulsory standards within their respective
administrative areas.
Article 8
The formulation of standards shall be conducive to ensuring safety and the
people's health, safeguarding consumer interests and protecting the
environment.
Article 9
The standards to be formulated shall be conducive to a rational use of the
country's resources, a wider utilization of scientific and technological
gains and the enhancement of economic returns, conform to operation
instructions, increase the universality and interchangeability of
products, and be technologically advanced and economically rational.
Article 10
The standards to be formulated shall be coordinated with and supported by
related standards.
Article 11
The standards to be formulated shall help promote economic and
technological cooperation with foreign countries and foreign trade.
Article 12
The roles of trade associations, scientific research institutions and
academic organizations shall be brought into play in the formulation of
standards. A department engaged in the formulation of standards shall
organize a committee on standardization technology composed of
specialists, which shall be responsible for the drafting of the standards
and shall participate in the examination of the draft standards.
Article 13
After the standards come into force, the department that formulated them
shall, in the light of scientific and technological developments and the
needs in economic construction, make timely reviews of the current
standards to determine if they are to remain effective or are to be
revised or annulled.

Chapter III Implementation of Standards
Article 14
Compulsory standards must be complied with. It shall be prohibited to
produce, sell or import products that are not up to the compulsory
standards. With regard to voluntary standards, the State shall encourage
their adoption by enterprises on an optional basis.
Article 15
With respect to products for which national or trade standards have been
formulated, enterprises may apply to the standardization administration
department under the State Council or agencies authorized by the same
department for product quality authentication. For products which are
authenticated to conform to the standards, certificates shall be issued by
the department that made the authentication and the use of the prescribed
authentication marks shall be permitted on such products and the packing
thereof.
If products for which authentication certificates have been granted do not
conform to national or trade standards, or if products have not undergone
authentication or found not up to the standards after the authentication
proceedings, no authentication marks shall be permitted for use on such
products leaving factories for sale.
Article 16
Technical requirements for export products shall comply with contractual
provisions.
Article 17
The development of new products, improvement of products or technical
renovation by an enterprise shall conform to standardization requirements.
Article 18
Departments of standardization administration under governments at or
above the county level shall be responsible for supervision over and
inspection of the implementation of the standards.
Article 19
Departments of standardization administration under governments at or
above the county level may, in accordance with needs, establish inspection
organizations or authorize inspection organizations of other units to
examine whether products conform to the standards. Where the laws and
administrative rules and regulations provide otherwise on inspection
organizations, such provisions shall apply.
Disputes over whether a product conforms to the standards shall be handled
in accordance with the inspection data provided by the inspection
organizations as specified in the preceding paragraph.

Chapter IV Legal Responsibility
Article 20
Whoever produces, sells or imports products that do not conform to the
compulsory standards shall be dealt with according to law by the competent
administrative authorities as prescribed by the laws and administrative
rules and regulations. In the absence of such prescriptions, his products
and unlawful proceeds shall be confiscated and he shall be concurrently
fined by the administrative authorities for industry and commerce; where
serious consequences are caused and crimes are constituted, the person
directly responsible shall be investigated for criminal responsibility in
accordance with the law.
Article 21
Where authentication marks are used on products leaving a factory for
sale, for which authentication certificates have been issued but which do
not conform to national or trade standards, the enterprise concerned shall
be ordered by the department of standardization administration to stop the
sale and shall be fined concurrently; where the circumstances are serious,
the authentication certificates shall be revoked by the department that
made the authentication.
Article 22
Whoever uses authentication marks, without authorization, on products
leaving a factory for sale, which have not undergone authentication or
have been found not up to the standards after the authentication
proceedings, shall be ordered by the department of standardization
administration to stop the sale and shall concurrently be fined.
Article 23
A party which refuses to accept the punishment of confiscation of its
products and of its unlawful proceeds and a fine may, within 15 days of
receiving the penalty notice, apply for reconsideration to the office
immediately above the one that made the punishment decision; a party which
refuses to obey the reconsideration decision may, within 15 days of
receiving the reconsideration decision, bring a suit before a people's
court. The party also may, within 15 days of receiving the penalty notice,
directly bring a suit before a people's court. If a party neither applies
for reconsideration nor brings a suit before a people's court within the
prescribed time nor complies with the punishment decision, the office that
made the punishment decision shall apply to a people's court for
compulsory execution.
Article 24
Personnel responsible for the supervision, inspection and administration
of standardization who violate the law or neglect their duties, or are
engaged in malpractices for personal gains, shall be given disciplinary
sanctions; where crimes are constituted, their criminal responsibility
shall be investigated in accordance with the law.

Chapter V Supplementary Provisions
Article 25
Rules for the implementation of this Law shall be formulated by the State
Council.
Article 26
This Law shall go into effect as of April 1, 1989.


Important Notice:
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.


中药行业高级技师评聘试点办法

国家中医药管理局 劳动部


中药行业高级技师评聘试点办法
国家中医药管理局 劳动部


(1993年2月27日国家中医药管理局、劳动部发布)


为了进一步完善技师聘任制,选拔和培养中药行业高技艺、高技能的人才,根据劳动部劳培字(1990)14号《关于高级技师评聘的实施意见》的规定,结合中药行业的实际情况,特制定本办法。
一、评聘范围和职务名称
高级技师是在高级技术工人中设置的高级技术职务,评聘高级技师是技师聘任制的组成部分。中药行业高级技师职务应在技术密集、工艺复杂的专业中具有高超技能并作出显著成绩的技师中考评、聘任,不是技师的普遍晋升。
高级技师要在中药行业工艺技术复杂和具有综合操作技能的专业或工种中设置。先确定在中药炮炙工、中药提取工、中药片剂工、中药针剂工、中药丸剂工、中药调剂员、中药验收员、中药养护员专业(工种)进行评聘高级技师试点工作。
中药各专业工种高级技师职务的名称统称为“中药高级技师”。
二、任职条件
(一)任技师职务三年以上并作出显著成绩,在本行业或企业内部具有一定的专业技术权威性;
(二)具有本专业(工种)较高的专业知识和操作技能,并了解和掌握相关专业(工种)的有关知识和操作技能;
(三)具有高超、精湛的技艺及综合业务和操作技能;
(四)具有丰富的实践经验,在技术改造、工艺革新、技术攻关和解决本专业(工种)高难度生产技术问题等方面成绩显著。
(五)具有培训高级技术工人及组织指导技术工人进行技术攻关和技术革新的能力;
(六)具有参与企业技术管理和经营管理的能力。
三、考核内容与重点
(一)考核内容包括专业技术知识、操作技能、工作业绩、劳动态度、带教能力等项。在坚技全面考核的原则下,重点考核分析解决生产技术难题能力、创新能力以及工作业绩。
(二)专业技术知识和相关专业知识的考核以笔试为主。同时须撰写单项成果论文或专业技术工作总结,并进行答辩。
(三)工作业绩的考核以定量为主,包括履行技师岗位职责、技术成果、传授技艺等方面的成绩。
(四)各试点企业要根据上述要求制定考核标准,内容要具体、明确,尽可能定量化。
四、评聘组织及程序
(一)中药行业高级技师试点工作,由国家中医药管理局负责提出实施范围、职务名称、考核标准及要求,制定实施办法,指导行业高级技师的考评工作。
(二)有关省、自治区、直辖市及计划单列市中药主管部门会同本地区劳动部门成立中药行业高级技师考评委员会和专业(工种)考核组织,负责本地区中药企业高级技师的考评工作。企业要成立考核组织,负责本企业申报高级技师人员的初审工作,高级技师考评组织中中级以上专业
技术人员不少于三分之二。
(三)申报高级技师,由本人提出申请,所在企业初审推荐,经地区劳动行政部门认定的专业考核组织考核,报省、自治区、直辖市及计划单列市中药行业考评组织评审。
(四)经考评合格者,由省、自治区、直辖市及计划单列市劳动行政部门核发证书。取得高级技师合格证书者,由所在单位进行聘任,签订聘约。
五、比例限额
中药行业聘任高级技师的比例限额原则上控制在技师总数的百分之十以内,各地区可根据企业业务、生产岗位的技术复杂程度和高级技师设岗、定职的实际情况平衡调剂使用。
六、职务津贴和其他待遇
(一)中药高级技师从受聘之月开始,享受高级技师职务津贴,取消技师职务津贴。高级技师职务津贴可参照国家规定的40元至60元幅度内由企业自行确定。对核准下达的增资指标,企业列入成本。
(二)高级技师是生产操作岗位上的高级技术人才,与企业高级专业技术人员具有同等的地位和作用,其福利待遇由企业比照高级专业技术人员自行确定。
(三)高级技师任职二年以上在受聘期间退休,其职务津贴列入工资基数计算退休费。
(四)高级技师的退休年龄,根据生产业务工作的特殊需要及其身体健康状况,经主管部门批准后,可适当延长。
七、使用与管理
高级技师的聘任期限由企业自行确定。应加强高级技师管理工作,要明确高级技师工作职责,并为他们履行工作职责提供必要的条件;要加强高级技师的培训,使他们思想、业务水平不断提高;要建立高级技师的日常和定期考核制度。为了加强中药技术人才的管理和交流,各试点企业
应将高级技师评审表报国家中医药管理局一式三份。
八、评聘高级技师的其他问题,均按技师评聘有关规定执行。



1993年2月27日