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无人一区二区区别是什么意思:漫画图片视频助力分析
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无人一区二区区别是什么意思:漫画图片视频助力分析

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兰州市(红古区、安宁区、七里河区、城关区、西固区、皋兰县、榆中县、永登县)  定西市(岷县、通渭县、渭源县、陇西县、漳县、临洮县、安定区)









长沙市(岳麓区、望城区、宁乡市、浏阳市、长沙县、天心区、开福区、芙蓉区、雨花区)









杭州市(上城区、拱墅区、临平区、淳安县、桐庐县、余杭区、萧山区、建德市、滨江区、西湖区、临安区、钱塘区、富阳区)









云浮市(云城区、云安区、新兴县、郁南县、罗定市)楚雄彝族自治州(禄丰市、南华县、牟定县、双柏县、永仁县、武定县、元谋县、楚雄市、姚安县、大姚县)









石嘴山市(惠农区、平罗县、大武口区)  长治市(平顺县、黎城县、襄垣县、上党区、潞城区、沁源县、长子县、壶关县、屯留区、武乡县、潞州区、沁县)









周口市(太康县、沈丘县、项城市、扶沟县、淮阳区、川汇区、西华县、郸城县、商水县、鹿邑县)









锦州市(凌河区、凌海市、义县、黑山县、古塔区、北镇市、太和区)









珠海市(金湾区、斗门区、香洲区)益阳市(沅江市、桃江县、资阳区、赫山区、安化县、南县)









永州市(祁阳市、零陵区、双牌县、新田县、道县、冷水滩区、江华瑶族自治县、蓝山县、东安县、江永县、宁远县)









汕头市(澄海区、金平区、濠江区、龙湖区、潮南区、南澳县、潮阳区)









玉溪市(红塔区、通海县、新平彝族傣族自治县、江川区、华宁县、元江哈尼族彝族傣族自治县、澄江市、峨山彝族自治县、易门县)









中山市









和田地区(和田市、策勒县、和田县、洛浦县、于田县、墨玉县、民丰县、皮山县)









金昌市(永昌县、金川区)

  ◎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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