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我国随着对外开放政策的贯彻落实,涉外经济活动日益增多,全国出现了一大批中外合资企业、合作企业以及外国独资企业。为适应这种经济发展的形势需要,1980年12月财政部发布了《关于成立会计顾问处的暂行规定》,今年7月,国务院又发布了《中华人民共和国注册会计师条例》,于是我国注册会计师业务在新的历史条件下得以产生并迅速发展起来。注册会计师审计是商品经济发展到一定阶段,出现所有权与经营权相分离的经营方式以后,不同所有者、投资者、利害相关者存在各自不同的经济利益的产物。注册会计师的审计是遵守国家的法律、法规,以有关协议、合同、章程为依据,进行有关经济事项的审查和鉴证。注册会计师审计的主要职能就是经济公证职能。
With the implementation of the policy of opening up to the outside world in our country, the number of foreign-related economic activities has been on the rise. There have been a great number of Sino-foreign joint ventures, cooperative enterprises and wholly foreign-owned enterprises in the country. In order to meet the needs of this economic development situation, the Ministry of Finance released the “Interim Provisions on Establishing Accounting Consultants” in December 1980. In July this year, the State Council promulgated the “Regulations of the People’s Republic of China on Certified Public Accountants,” so China’s certified public accountant The business was born under the new historical conditions and rapidly developed. CPA auditing is the product of economic development to a certain stage, there has been the separation of ownership and management mode of operation, the different owners, investors, stakeholders have their own different economic interests of the product. CPA audit is to comply with national laws and regulations, based on the relevant agreements, contracts, articles of association as the basis for the review and verification of economic matters. CPA audit is the main function of economic notary functions.