股份制是我国当今改革开放的新事物。国务院强调股份制企业试点工作要按规范进行,要“坚决试,不求多,务求好,不能乱”。毫无疑问,注册会计师在执业时务必遵循这一原则。去年以来,各地筹建、改组股份制企业发展很快。从宁波几家股份制试点组建的过程来看,他们一般都带有时间紧迫,仓促上马,处理粗糙,问题不少的通病。这就需要按试点规范要求进行完善。于是,这也给注册会计师查帐验证提出了一些新的问题。下面仅就我们在执业中接 Joint-stock system is a new thing in our country’s reform and opening up. The State Council emphasizes that joint-stock enterprises should carry out pilot projects according to norms and must “try hard, not seek more, be good and not be chaotic.” There is no doubt that CPA must follow this principle when practicing. Since last year, the preparation and restructuring of joint-stock enterprises in various places have been developing rapidly. From the process of setting up several pilot joint-stock companies in Ningbo, they generally have time constraints and havetily launched them to deal with the common problems of being rough and having a lot of problems. This requires improvement according to the requirements of the pilot program. So, this also gives CPA audit verification raised some new questions. The following is only in our practice