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一月 1.中国证监会2001年年底发布《公开发行证券的公司信息披露编报规则第16号——A股公司实行补充审计的暂行规定》。时隔两个月之后,中国证监会就此问题再发补充通知,一是将“补充审计”改成“部分试点”;二是取消只有“国际著名会计师事务所”才能做“补充审计”的条款;三是取消“双重标准”的规定,两种审计依据同一尺度。2.自1月1日起,外商投资企业执行《企业会计制度》,上市金融企业执仃《金融企业会计制度》,标志着中国会计标准建设及实施取得新成果。 3.1月7日,财政部发布《保险公司投资连接产品等业务会计处理规定》,有效规范了保险公司投资连接产品等业务的会计核算。
January 1. China Securities Regulatory Commission (CSRC) promulgated the “Regulations on Information Disclosure of Companies That Offer Securities to the Public No.16 - Interim Provisions on the Supplementary Audit to A Share Companies” issued by the end of 2001. Two months later, China Securities Regulatory Commission issued additional circular on this issue, one is the “Supplementary Audit” into “some pilot”; the second is to cancel only the “internationally renowned accounting firm” can do “supplementary audit” provisions ; Third is to cancel the “double standard” provisions, the two audits based on the same standard. 2. Since January 1, foreign-invested enterprises have implemented the Accounting System for Business Enterprises and listed financial enterprises have implemented the Accounting System for Financial Enterprises, marking the new achievements made in the construction and implementation of China’s accounting standards. 3. On January 7, the Ministry of Finance promulgated the Provisions on Business Accounting for Investment Linked Products of Insurance Companies, which effectively regulated the accounting of insurance companies’ investments in connected products and other businesses.