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根据我国试行股份制的规范意见规定,企业在进行股份制改组过程中,必须对前三年的经营业绩进行审计,提供前三年的会计报表,并在招股说明书中加以披露。此项工作,涉及面广、业务量大、难度也大,对广大财会人员的要求甚高。现笔者就部分已经完成改组股份制的企业的调查情况,对如何做好此项工作,概括为以下几点:一、要有充足的思想准备迎接此项工作。企业的财会部门应为承担审计的注册
According to the normative opinion of China’s trial share-holding system, during the process of joint-stock restructuring, the company must audit the operating results of the previous three years, provide the accounting statements of the previous three years, and disclose it in the prospectus. This work involves a wide range of business, a large amount of business, is also difficult, and the requirements of the majority of accounting personnel is very high. Now the author has summarized the investigation of some companies that have completed the restructuring of the joint-stock system and summarized the following points on how to do this work well: 1. There must be sufficient ideological preparations to prepare for this work. The company’s accounting department should be responsible for the registration of the audit