严重违法失信会计人员黑名单管理办法（征求意见稿）(7)
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<P style="TEXT-INDENT: 1cm; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 1.89" class=MsoNormal>第十三条 </SPAN></B>相关部门和单位应按照《关于对会计领域违法失信相关责任主体实施联合惩戒的合作备忘录》的有关规定，依据所适用的法律法规对列入对象实施联合惩戒。<o:p></o:p></SPAN></SPAN></FONT>
<P style="TEXT-INDENT: 1cm; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 1.89" class=MsoNormal>第十四条 </SPAN></B>相关部门和单位应将联合惩戒实施情况通过全国信用信息共享平台反馈至国家发展改革委和财政部。</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 15pt; mso-bidi-font-family: 'Times New Roman'" lang=EN-US><o:p></o:p></SPAN></FONT>
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<P style="TEXT-ALIGN: center; TEXT-INDENT: -54pt; MARGIN: 0cm 0cm 0pt 54pt; mso-char-indent-count: 0; mso-list: l0 level1 lfo1" class=ListParagraph align=center><SPAN style="FONT-FAMILY: 黑体; FONT-SIZE: 15pt; mso-bidi-font-family: 黑体" lang=EN-US><SPAN style="mso-list: Ignore">第五章<SPAN style="FONT: 7pt 'Times New Roman'"> </SPAN></SPAN></SPAN><SPAN style="FONT-FAMILY: 黑体; FONT-SIZE: 15pt; mso-bidi-font-family: 黑体">会计人员黑名单的移出</SPAN><SPAN style="FONT-FAMILY: 黑体; FONT-SIZE: 15pt; mso-bidi-font-family: 'Times New Roman'" lang=EN-US><o:p></o:p></SPAN>
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<P style="TEXT-INDENT: 1cm; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 1.89" class=MsoNormal>第十五条 </SPAN></B>列入会计人员黑名单的，符合以下条件之一，经认定部门确认，应移出黑名单：</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 15pt; mso-bidi-font-family: 'Times New Roman'" lang=EN-US><o:p></o:p></SPAN></FONT>
<P style="TEXT-INDENT: 1cm; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 1.89" class=MsoNormal>（一）经异议处理，会计人员黑名单认定有误；</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 15pt; mso-bidi-font-family: 'Times New Roman'" lang=EN-US><o:p></o:p></SPAN></FONT>


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