在市场人士看来，草案核心在于"严准入、强监管、重追责"，直击审计造假等行业痛点，进一步压实资本市场"看门人"责 任，以法治化手段推动行业"良币驱逐劣币"，为资本市场高质量发展提供更坚实的审计保障。 严把行业"入口关" 现行注册会计师法于1993年制定，2014年作了一次修正。自施行以来对促进注册会计师行业健康发展、规范财务审计秩 序、发挥注册会计师审计鉴证功能、维护社会主义市场经济秩序等起到了重要作用。截至2024年底，全国共有会计师事务所约 1.1万家，注册会计师约10万人。 但近年来也出现一些新情况新问题，比如部分会计师事务所和注册会计师执业行为不规范、履行"看门人"职责不到位，监 管措施不完善、处罚力度不够，企业财务会计信息失真、上市公司审计造假等现象频发。因此，有必要对现行法作针对性修 改，进一步完善相关制度机制。 草案从多方面完善了监管措施，包括：严格执业准入，加强监督检查，增加关于加强审计档案管理的内容，明确实施失信 惩戒等。其中，在执业准入环节，草案将会计师事务所设立审批由"先照后证"调整为"先证后照"，即申请人先申请执业许可， 再凭执业许可领取营业执照。同时，明确对会计师事务所从事上市公司审计 ...

修正草案增加一章"监督管理"，完善监管措施。修正草案将会计师事务所设立审批由"先照后证"调整 为"先证后照"，即申请人先申请执业许可，再凭执业许可领取营业执照。同时，明确对会计师事务所从 事上市公司审计服务实施准入管理。修正草案明确省级以上财政部门负责监督检查会计师事务所和注册 会计师执业情况，并规定监督检查可以采取监管谈话、出具警示函、责令限期整改等监管措施。同时， 修正草案还明确实施失信惩戒，规定会计师事务所、注册会计师违反规定情节严重的，依法列入严重失 信主体名单，实施失信惩戒。 修正草案加大了责任追究力度，将违规出具报告的处罚额度由现行法的最高处违法所得5倍罚款提高至 10倍；情节严重的，暂停业务直至吊销执业许可；明确因出具虚假报告被追究刑事责任的注册会计师终 身禁业。修正草案还增设违反执业禁止性规定以及委托人或者被审计单位串通、唆使会计师事务所或者 注册会计师出具虚假报告等违法行为的法律责任。（彭 波） 2月25日，十四届全国人大常委会第二十一次会议审议了注册会计师法修正草案。草案聚焦加强党的领 导、完善监管措施、加大责任追究力度等方面，着力解决审计造假等注册会计师行业存在的突出问题。 现行注册会计 ...

2月25日，十四届全国人大常委会第二十一次会议审议了注册会计师法修正草案。草案聚焦加强党的领 导、完善监管措施、加大责任追究力度等方面，着力解决审计造假等注册会计师行业存在的突出问题。 现行注册会计师法于1993年制定，2014年作了一次修正，自施行以来对促进注册会计师行业健康发展、 规范财务审计秩序、发挥注册会计师审计鉴证功能、维护社会主义市场经济秩序等起到了重要作用。但 近年来也出现一些新情况新问题，比如部分会计师事务所和注册会计师执业行为不规范、履行"看门 人"职责不到位，监管措施不完善、处罚力度不够，企业财务会计信息失真、上市公司审计造假等现象 频发。因此，有必要对现行法作针对性修改，进一步完善相关制度机制。 修正草案进一步规范执业行为，增加了注册会计师执业的禁止性规定：明确注册会计师不得通过任何方 式出具虚假报告；未保持应有的职业怀疑、未履行必要的审计程序等，不得发表不恰当的审计意见或者 出具报告；不得冒用他人名义执业；不得采用强迫、欺诈、贿赂、恶性低价竞争等不正当方式招揽业 务。同时，进一步明确有限责任会计师事务所不得从事证券服务业务以及法律、行政法规、国务院财政 部门规章规定其不得从事的关系社会 ...

据了解，修正草案共22条。在进一步规范执业行为方面，修正草案增加注册会计师执业的禁止性规定： 明确注册会计师不得通过任何方式出具虚假报告；未保持应有的职业怀疑、未履行必要的审计程序等， 不得发表不恰当的审计意见或者出具报告；不得冒用他人名义执业；不得采用强迫、欺诈、贿赂、恶性 低价竞争等不正当方式招揽业务。同时，进一步明确有限责任会计师事务所不得从事的业务范围。 在完善监管措施方面，修正草案严格执业准入，加强监督检查，增加关于加强审计档案管理的内容，明 确实施失信惩戒。 注册会计师法修正草案：进一步规范执业行为 注册会计师行业是我国现代服务业的重要组成部分。截至2024年底，全国共有会计师事务所约1.1万 家，注册会计师约10万人。 转自：成都日报锦观 财政部部长蓝佛安在向常委会会议作说明时表示，总的看，现行法基本框架和主要制度是适应注册会计 师行业发展的。但近年来也出现了一些新情况新问题。修正草案在保持现行法基本框架和主要制度不变 的基础上，聚焦加强党的领导、完善监管措施、加大责任追究力度等方面，着力解决审计造假等注册会 计师行业存在的突出问题。 据新华社北京2月25日电 （记者 申铖） 注册会计师法修正草 ...

中国拟修改注册会计师法 着力解决审计造假等行业突出问题 中新社北京2月25日电 (记者 谢雁冰 郭超凯)注册会计师法修正草案25日提请十四届全国人大常委会会议 首次审议。修正草案着力解决审计造假等注册会计师行业存在的突出问题。 "截至2024年底，全国共有会计师事务所约1.1万家，注册会计师约10万人。"中国财政部部长蓝佛安当 天在向常委会会议作说明时表示，总的看，现行法基本框架和主要制度是适应注册会计师行业发展的。 但近年来也出现了一些新情况新问题。修正草案在保持现行法基本框架和主要制度不变的基础上，聚焦 加强党的领导、完善监管措施、加大责任追究力度等方面，着力解决审计造假等注册会计师行业存在的 突出问题。 据知，现行注册会计师法于1993年制定，2014年作了第一次修正。(完) 来源：中国新闻网 编辑：王永乐 广告等商务合作，请点击这里 本文为转载内容，授权事宜请联系原著作权人 中新经纬版权所有，未经书面授权，任何单位及个人不得转载、摘编或以其它方式使用。 关注中新经纬微信公众号(微信搜索"中新经纬"或"jwview")，看更多精彩财经资讯。 修正草案共22条。在进一步规范执业行为方面，修正草案增加注册会 ...

新华社北京2月25日电（记者申铖）注册会计师法修正草案2月25日首次提请全国人大常委会会议审议。 此次修法进一步规范执业行为、完善监管措施、加大责任追究力度等。 ...

财政部部长蓝佛安在向常委会会议作说明时表示，总的看，现行法基本框架和主要制度是适应注册会计 师行业发展的。但近年来也出现了一些新情况新问题。修正草案在保持现行法基本框架和主要制度不变 的基础上，聚焦加强党的领导、完善监管措施、加大责任追究力度等方面，着力解决审计造假等注册会 计师行业存在的突出问题。 据了解，修正草案共22条。在进一步规范执业行为方面，修正草案增加注册会计师执业的禁止性规定： 明确注册会计师不得通过任何方式出具虚假报告；未保持应有的职业怀疑、未履行必要的审计程序等， 不得发表不恰当的审计意见或者出具报告；不得冒用他人名义执业；不得采用强迫、欺诈、贿赂、恶性 低价竞争等不正当方式招揽业务。同时，进一步明确有限责任会计师事务所不得从事的业务范围。 在完善监管措施方面，修正草案严格执业准入，加强监督检查，增加关于加强审计档案管理的内容，明 确实施失信惩戒。 新华社北京2月25日电（记者申铖）注册会计师法修正草案2月25日首次提请全国人大常委会会议审议。 此次修法进一步规范执业行为、完善监管措施、加大责任追究力度等。 注册会计师行业是我国现代服务业的重要组成部分。截至2024年底，全国共有会计师事务所 ...

Report Industry Investment Ratings No relevant information provided. Core Views of the Report - The A - share market shows a trend of rising and then falling, with the stock index facing issues such as insufficient trading volume and weak short - term technical trends. The bond market is affected by factors like Vanke's bond default and new regulations on public fund sales, and is expected to maintain a wide - range oscillation. [9][10] - In the black metal market, steel and ore are expected to oscillate in the short - term and remain bearish in the medium - to - long - term. Coal and coke prices may continue their weak oscillation in the short - term. For ferroalloys, there are opportunities to go long on ferrosilicon and engage in the "long ferrosilicon, short manganese silicon" arbitrage. [12][14][15] - In the non - ferrous and new materials market, zinc and lead prices are in a downward oscillation trend, with suggestions to hold short positions cautiously. Lithium carbonate shows wide - range oscillations, while industrial silicon and polysilicon continue to oscillate. [19][20][22] - In the agricultural products market, cotton oscillates and rebounds, sugar is under pressure but with cost support, eggs are expected to oscillate, apples are expected to be slightly bullish, and corn, dates, and live pigs have their own market characteristics and trends. [27][28][31] - In the energy and chemical market, crude oil is in a long - term downward trend, fuel oil follows oil price fluctuations, plastics are in a weak oscillation, and other energy and chemical products also have their own market outlooks. [40][41][43] Summaries by Directory Macro News - The State Council executive meeting chaired by Premier Li Qiang discussed multiple important matters, including promoting high - quality development, medical insurance, and relevant regulations. Vanke's stocks and bonds declined sharply. China and Malaysia communicated on the "Malaysia - US Equivalent Trade Agreement". The China Council for the Promotion of International Trade will organize a business delegation to visit the US in early December. From January to October, the national industrial enterprise profits increased year - on - year, but decreased in October. The NDRC studied price - related work. Putin stated that the US delegation will visit Moscow, and the ECB strengthened the expectation of the end of the interest - rate cut cycle. [6][7] Macro Finance Stock Index Futures - Adopt an oscillation strategy and temporarily wait and see. The A - share market rose and then fell, with issues such as insufficient trading volume. The selection of the Fed chairman is in the final stage. The short - term decline may lead to a rebound, but the market's anti - fragility is insufficient. [9] Treasury Bond Futures - The bond market is affected by Vanke's bond default and new regulations on public fund sales. The current capital situation is generally loose, and the bond market is expected to maintain a wide - range oscillation. [10] Black Metal Steel and Ore - In terms of policy, pay attention to the impact of the Politburo meeting and the Central Economic Work Conference on the macro - expectations of the market next year. On the fundamental side, the demand for building materials is weak, while the demand for coils is good. The supply side may see a decline in molten iron production, and the inventory is still at a high level compared to last year. The valuation of iron ore is relatively strong, and steel prices are likely to remain weak. In the short - term, it is expected to oscillate, and in the medium - to - long - term, it is bearish. [11][12] Coal and Coke - Prices may continue their weak oscillation in the short - term. Pay attention to the impact of coal mine production, safety supervision, and changes in molten iron production. [14] Ferroalloys - The ferrosilicon market has opportunities to go long in the medium - to - long - term, and pay attention to the "long ferrosilicon, short manganese silicon" arbitrage. In the short - term, pay attention to the impact of electricity settlement in Ningxia and Inner Mongolia on the market. [15] Non - ferrous and New Materials Zinc - The domestic zinc inventory has decreased. It is recommended to hold short positions at high levels or take profits temporarily and operate cyclically. The zinc price is in a downward oscillation trend with the possibility of a phased rebound. [19] Lead - The domestic lead inventory has decreased, and it is recommended to hold short positions cautiously. The lead price has a slight rebound, and the import lead trading activity is not high. [20][21] Lithium Carbonate - The short - term trend is in wide - range oscillations, with a game between short - term bearishness and long - term optimism. The recent demand shows signs of weakening, but the long - term demand is still promising. [22] Industrial Silicon and Polysilicon - Industrial silicon has limited downward adjustment space and continues to oscillate. Polysilicon also continues to oscillate, and it is necessary to be cautious when chasing long positions. [23] Agricultural Products Cotton - Affected by factors such as large supply pressure and weak demand, it oscillates and rebounds. The USDA report is bearish, and the domestic supply pressure remains. The valuation of Zhengzhou cotton futures is lower than the spot price, supporting its rebound. [27][28] Sugar - The domestic and international sugar markets are under pressure from supply surplus, but cost support limits the decline. It is recommended to wait and see. [28][29] Eggs - The inventory of laying hens is high, and consumption has not improved significantly. The spot price is expected to be weak. The 01 contract is expected to oscillate, and it is recommended to short at high levels with proper position control. [31] Apples - The apple market is expected to be slightly bullish. The apple storage is nearly finished, and the出库 has started. The inventory is lower than last year, and attention should be paid to consumption dynamics. [33] Corn - Pay attention to the upper pressure on the futures price. The current price increase is due to "supply - demand mismatch", and the spot price may回调, but the decline space is limited. [35] Dates - It is recommended to wait and see. The prices in production and sales areas are stable at a low level, and the futures price is weak. [36][37] Live Pigs - In the short - term, the supply pressure increases, and the demand is limited. It is recommended to short at high levels for near - month contracts. In the long - term, the decline in the number of breeding sows is beneficial to future pig prices. [38] Energy and Chemical Crude Oil - The oil price is in a long - term downward trend, affected by factors such as EIA inventory accumulation and geopolitical negotiations. It is recommended to short at high levels. [40] Fuel Oil - It follows the oil price fluctuations. The supply is loose, and the demand is weak. Pay attention to the impact of sanctions on Russia and the OPEC+ meeting. [41] Plastics - The supply pressure is large, and the demand is weak. It is recommended to adopt a weak - oscillation strategy. [43] Rubber - It is recommended to take profits appropriately for the ru - nr spread. It is short - term bullish due to weather factors, and it is necessary to be cautious when chasing high prices. [44] Synthetic Rubber - It may still have downward space. It is recommended to short at high levels. The restart of maintenance devices at the end of the month and in December may put further pressure on the price. [45] Methanol - The near - month and far - month contracts are recommended to adopt an oscillation strategy. If the inventory reduction is smooth, a slightly long - position configuration can be considered. [46] Caustic Soda - The spot price is weak, and it is recommended to adopt an oscillation strategy. [47] Asphalt - The price fluctuation is expected to increase, and attention should be paid to the price bottom after the winter storage game. [48] Polyester Industry Chain - It is expected to continue the oscillation adjustment in the short - term, affected by factors such as the decline in blending oil sentiment and weakening terminal demand. [50] Liquefied Petroleum Gas (LPG) - It may turn from strong to weak. The supply is abundant, and the demand is limited. The weakening of oil prices may accelerate its decline. [50] Pulp - The fundamentals are stable, and it is expected to enter an oscillation stage. It is recommended to wait and see. [51] Logs - The fundamentals are weakly bearish, and the price is under pressure. The inventory is expected to increase, and the market is in the off - season. [52] Urea - The现货 price may oscillate strongly, and the futures market may have short - term emotional trading. It is recommended to adopt a wide - range oscillation strategy. [53]

Group 1 - The State Council meeting, chaired by Premier Li Qiang, focused on promoting high-quality development and addressing issues identified in comprehensive inspections [1] - The meeting emphasized the importance of provincial-level coordination in basic medical insurance to enhance the insurance system's capability and efficiency [1] - The meeting discussed the draft of the "National Reading Promotion Regulations" to ensure legal support for nationwide reading initiatives and improve cultural literacy [2] Group 2 - The meeting highlighted the need for diverse reading promotion activities and the development of new technologies and facilities to enhance reading services for different demographics [2] - The draft amendment to the "Certified Public Accountant Law" was discussed, aiming to strengthen industry regulation and promote ethical practices among accountants [2]

Group 1: High-Quality Development and Medical Insurance - The State Council meeting emphasized the importance of high-quality development and the need for comprehensive supervision to address economic and social development issues [1] - The promotion of provincial-level coordination in basic medical insurance is highlighted as a crucial step to enhance the national insurance system, improve fund management, and better meet public healthcare needs [1] Group 2: National Reading Promotion and Legal Framework - The meeting discussed the need for legal support for national reading initiatives, aiming to enhance knowledge acquisition and cultural literacy among the population [2] - A draft amendment to the Certified Public Accountant Law was approved for submission to the National People's Congress, focusing on strengthening industry regulation and promoting ethical practices within the accounting profession [2]