The National Development and Reform Commission has recently issued the Opinions on Strengthening the Supervision and Examination of Government Pricing-related Cost (the "Opinions").The Opinions propose more systematic, scientific and regulated work, clear and proper definition of the function, improved and perfect rules and systems, scientific and reasonable ways and methods, full coverage of keys fields, regulated and orderly cost disclosure, and other requirements, in respect of cost supervision and examination, by 2020. For this purpose, the Opinions note that we shall: 1. improve the system on, clarify items subject to, define duties for, perfect rules for, and regulate procedures for, cost supervision and examination; 2. innovate in ways for cost supervision and examination, make overall plan on systematic force, give play to the third parties' role of supporting, and enhance information-based management; 3. advance disclosure of cost information, establish and improve a system for disclosure of cost information; and 4. lay solid work foundation and guarantee funds support. Among others, the Opinions specify that in the phase of field review of cost supervision and examination, third party institutions or personnel with advantages in accounting and review may be engaged to participate in the review.