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快乐大本营囧囧有神 - 重温历史文化与科技交融的辉煌瞬间
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快乐大本营囧囧有神 - 重温历史文化与科技交融的辉煌瞬间24小时服务电话号码：

 濮阳市(台前县、濮阳县、清丰县、南乐县、华龙区、范县)





自贡市(沿滩区、自流井区、贡井区、大安区、富顺县、荣县)









儋州市









石嘴山市(大武口区、平罗县、惠农区)  新疆维吾尔自治区









淄博市(高青县、桓台县、沂源县、临淄区、张店区、淄川区、博山区、周村区)









宜宾市(江安县、筠连县、南溪区、叙州区、长宁县、翠屏区、珙县、高县、屏山县、兴文县)









乌鲁木齐市(头屯河区、乌鲁木齐县、达坂城区、水磨沟区、米东区、天山区、沙依巴克区、新市区)佛山市(南海区、高明区、禅城区、顺德区、三水区)









乌兰察布市(化德县、兴和县、集宁区、四子王旗、察哈尔右翼前旗、商都县、丰镇市、察哈尔右翼中旗、卓资县、察哈尔右翼后旗、凉城县)  锡林郭勒盟(太仆寺旗、阿巴嘎旗、锡林浩特市、多伦县、苏尼特右旗、东乌珠穆沁旗、苏尼特左旗、西乌珠穆沁旗、二连浩特市、正镶白旗、镶黄旗、正蓝旗)









洛阳市(新安县、洛宁县、老城区、伊川县、栾川县、瀍河回族区、偃师区、宜阳县、汝阳县、孟津区、洛龙区、西工区、嵩县、涧西区)









深圳市(龙华区、南山区、龙岗区、福田区、盐田区、罗湖区、光明区、坪山区、宝安区)









菏泽市(单县、定陶区、成武县、曹县、鄄城县、郓城县、东明县、牡丹区、巨野县)周口市(扶沟县、商水县、鹿邑县、西华县、郸城县、太康县、沈丘县、淮阳区、项城市、川汇区)









株洲市(芦淞区、天元区、炎陵县、茶陵县、攸县、渌口区、荷塘区、醴陵市、石峰区)









武威市(天祝藏族自治县、古浪县、民勤县、凉州区)









大同市(云冈区、浑源县、天镇县、云州区、左云县、新荣区、广灵县、灵丘县、平城区、阳高县)









泸州市(江阳区、合江县、叙永县、泸县、龙马潭区、纳溪区、古蔺县)









丹东市(凤城市、宽甸满族自治县、东港市、振兴区、元宝区、振安区)









遵义市(余庆县、汇川区、凤冈县、红花岗区、播州区、正安县、湄潭县、绥阳县、仁怀市、习水县、务川仡佬族苗族自治县、桐梓县、赤水市、道真仡佬族苗族自治县)

　　◎记者汤立斌

　　据中国证监会4月25日发布的消息，财政部、证监会日前修订印发《会计师事务所从事证券服务业务备案管理办法》（下称《办法》）。《办法》提出，加强对会计师事务所从事证券服务业务的全流程监管，引导会计师事务所加强一体化管理和质量管理等内容，推动引导会计师事务所加大对执业能力和执业质量的关注和投入，更好服务资本市场发展和维护审计市场秩序。

　　财政部、证监会有关部门负责人在就《办法》有关问题回答记者提问时表示，会计师事务所为证券发行、上市、挂牌、交易等业务活动提供专业服务，对资本市场会计信息等发挥审计鉴证作用。随着资本市场改革和财会监督不断深化，党中央、国务院就加强财会监督、全面加强金融监管提出了更高要求。

　　此次《办法》的修订聚焦近年来备案管理实践反映的部分从事证券服务业务会计师事务所胜任能力不足、执业质量不高等关键突出问题，通过改进备案管理、规范行业秩序，督促会计师事务所加强内部管理和质量管理，提升执业质量。同时，《办法》突出优化会计师事务所从事证券服务业务备案管理流程，把紧备案入口，并明确加强备案管理与注册会计师行业法律法规、资本市场管理要求的协调衔接，强化监管合力。

　　《办法》共五章、二十一条，主要包括三方面内容：

　　一是完善备案要求，加强对执业质量的关注引导。《办法》优化首次备案要求，提出会计师事务所从事证券服务业务首次备案的有关要求，引导会计师事务所加强一体化管理和质量管理，提升职业责任风险承担能力，强化信用约束。

　　二是完善管理闭环，加强对会计师事务所从事证券服务业务的全流程监管。《办法》完善重大事项备案、年度备案要求，在首次备案基础上关注会计师事务所是否持续符合备案要求，增加注销、整改等管理流程，实现进出有序，并通过联合核验等方式提升监管有效性。

　　三是加强同《中华人民共和国注册会计师法》《中华人民共和国证券法》《会计师事务所执业许可和监督管理办法》《会计师事务所从事证券服务业务信息披露规定》等的衔接协调，对有关备案信息填报流程、备案材料模板以及文字表述等作了修改完善。

　　上述负责人介绍，财政部、证监会还将切实抓好《办法》的贯彻落实工作，包括通过多种方式加强对《办法》的解读，促进有关会计师事务所准确理解和有效执行，切实提升从事证券服务业务的胜任能力；完善相关备案平台系统，加强信息共享，便利会计师事务所备案操作，并加强备案具体指导，逐步稳妥完成过渡；加强工作协同，统筹用好现场和非现场、线上和线下等监管方式，有序开展备案相关的核验、公告等管理工作。

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