四部门发文：组织开展代理记账机构信用评价试点财办会〔2025〕47号

Core Viewpoint - The article discusses the implementation of a pilot program for credit evaluation of accounting agencies, aiming to establish a standardized credit evaluation system to enhance the regulatory environment and promote high-quality development in the industry [3][4]. Group 1: Objectives and Goals - The primary goal is to create a credit evaluation standard for accounting agencies, standardize the evaluation process, and develop an indicator system that accurately reflects the credit status of these agencies [3]. - The initiative seeks to guide accounting agencies to operate legally and professionally, fostering a law-based and standardized business environment [3]. Group 2: Pilot Arrangement - The pilot program will be conducted in several regions, including Beijing, Hebei, Inner Mongolia, Jiangsu, Zhejiang, Hubei, Hunan, Hainan, and Guizhou, with local authorities determining specific cities for the trial by December 31, 2025 [4]. - The pilot will run from the issuance of the notice until September 30, 2026, with various phases including system configuration, implementation, and reporting [4][5]. Group 3: Evaluation Content - The evaluation will focus on registered accounting agencies, with detailed standards and procedures to be developed by local authorities [5]. - The credit evaluation will utilize a scoring system starting from 100 points, with deductions for violations, categorizing agencies into four credit levels: A, B, C, and D based on their scores [5][9]. Group 4: Implementation Procedures - The evaluation will be conducted by county-level or higher financial departments, with a focus on the credit status from January 1 to December 31, 2025 [6]. - A public disclosure mechanism will be established for the evaluation results, ensuring transparency and allowing for appeals against the results [6]. Group 5: Application of Evaluation Results - Agencies rated A will receive facilitative services, while those rated B will undergo regular supervision; C-rated agencies will be monitored closely, and D-rated agencies will face strict regulatory actions [7]. - The results will be integrated into a national credit record system for accounting agencies, promoting accountability and compliance [7]. Group 6: Organizational Leadership and Collaboration - The Ministry of Finance, along with other relevant departments, will provide policy guidance and support to ensure the orderly progress of the pilot program [8]. - Collaboration among various departments is emphasized to ensure the accuracy and reliability of the credit information used in evaluations [8].