上海市财政局以沪财会（２０００）４５号文件转发财政部《关于认真贯彻执行会计从业资格管理制度有关规定的通知》（财会［２０００］６号） ,内称 :最近 ,有关部门反映 ,个别地区、部门的国家工作人员利用职权推荐亲友兼任其所管辖企业的会计工作 ,并收取“顾问咨询费” ;企 Shanghai Finance Bureau forward the Notice of the Ministry of Finance on Seriously Carrying Out the Regulations on the Accounting Qualification Management System (Cai Kuai [2000] No. 6) with the document No. 45 of Shanghai Finance Association (2000) No. 45, stating: Recently, relevant departments have reported that individual Regions and departments of national staff to use their power to recommend relatives and friends to serve as the accounting firm under their jurisdiction, and charge “consulting fees”;