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国务院有关部、委,各省、自治区、直辖市、计划单列市财政厅(局):为了进一步提高国有企业年度会计报表质量,充分发挥社会中介机构在企业财务会计监督中的作用,根据《国务院关于整顿会计工作秩序进一步提高会计工作质量的通知》(国发[1996]16号),我们制定了《国有企业年度会计报表注册会计师审计暂行办法》,现印发给你们,请认真贯彻执行。一、建立国有企业年度会计报表注册会计师审计制度,
In order to further improve the quality of annual accounting reports of state-owned enterprises and give full play to the role of social intermediary agencies in the supervision of enterprises’ financial accounting, according to the "Regulations of the State Council on Reorganization (Guo Fa [1996] No. 16), we have formulated the Interim Measures for the Audit of Certified Public Accountants in the State-owned Enterprises’ Annual Accounting Reports and are now issuing to you all of them, and please conscientiously carry them out. First, the establishment of state-owned enterprises annual accounting statements certified public accountant audit system,