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据悉,财政部日前颁发的《会计师(审计)事务所脱钩改制实施意见》(以下简称《意见》)明确规定:除已经完成脱钩改制的事务所外,所有的事务所必须于1999年6月30日前提出脱钩改制方案;1999年12月31日前必须完成脱钩改制工作,逾期未完成脱钩或改制不符合规定的一律予以注销。这对会计师(审计)事务所的脱钩改制工作规定了最后期限。 据了解,从1997年开始的会计师事务所脱钩改制工作,到1998年底,全国103家执行证券、期货相关业务的会计师事务所与挂靠单位脱钩和改制工作已如期完成。到1999年3月底,中注协直管所脱钩改制工作材料上报工作已全部完成。到1999年底,全国会计师事务所的脱
It is reported that the Ministry of Finance recently issued the “Accountants (Audit) Office of the implementation of the views of decoupling restructuring” (hereinafter referred to as “opinions”) clearly states: In addition to the completion of the decoupling restructuring of the firm, all firms must June 30, 1999 A plan for decoupling has been proposed recently; the decoupling and restructuring work must be completed before December 31, 1999, and the delinking or overdue reform must be completed within the prescribed time and canceled. This sets a deadline for the declassification of accountants (auditing) firms. It is understood that from 1997 the accounting firm decoupled from restructuring work. By the end of 1998, the 103 national securities and futures-related accounting firms had been de-linked and restructured with the affiliated units on schedule. By the end of March 1999, the reporting work on the work of decorating and reorganizing the China Steel Direct Investment Association directly under the Central Government had been completed. By the end of 1999, the national accounting firm off