论文部分内容阅读
针对目前财经秩序混乱、会计信息失真较为普遍的情况,为了坚决打击伪造、变造会计凭证、会计账簿和编制虚假财务会计报告等扰乱市场经济秩序的恶劣行径,严肃查处会计师事务所出具虚假审计报告等不法行为,近日,财政部会同有关部门对在2000年会计信息质量检查中查出的,严重违反《中华人民共和国会计法》、《中华人民共和国注册会计师法》、《独立审计准则》的16户企业的42名责任人员和13家会计师事务所及21位相关注册会计师进行了严肃处理。广州京安云豹汽车有限公司年报中存在损益不实21 061万元等严重问题。广东省财政厅已对负责该公司年度报表审计的广州华都会计师事务所有限公司子以警告并
In view of the chaotic financial and economic order and the more widespread distortion of accounting information, in order to resolutely crack down on the bad practices of disturbing the order of the market economy such as counterfeiting, alteration of accounting vouchers, accounting books and the preparation of false financial accounting reports, the Company conducted a thorough investigation and prosecution of false auditing reports issued by accounting firms Recently, the Ministry of Finance jointly with the relevant departments on the 2000 accounting information quality inspection found in serious violation of “People’s Republic of China Accounting Law”, “People’s Republic of China Certified Public Accountants Law”, “Independent Auditing Standards” 16 42 responsible persons of household enterprises, 13 accounting firms and 21 related certified public accountants were severely dealt with. Guangzhou Jing’an Yunbao Automobile Co., Ltd. Annual Report there are serious problems such as 211.06 million profit and loss. Guangdong Provincial Department of Finance has warned Guangzhou Huadu Certified Public Accountants Co., Ltd., which is responsible for auditing the annual report of the company,