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我省国营企业年度决算实行由注册会计师查帐验证是从1987年度决算时开始的.在此之前,曾在少数省属企业作了探索性的试点,效果较好,受到企业和财政部门的欢迎和支持.为了使这项工作形成制度,建立健全查帐验证工作秩序,推动企业财务决算编审工作的规范化,我们在总结经验分析新形势的基础上,根据《会计法》的有关规定,拟定了《江苏省关于对国营工交企业年度决算报告进行审查验证的若干规定》,印发全省于1988年起执行.
The implementation of annual accounts of state-owned enterprises in our province verified by certified public accountants was started from the final accounts of 1987. Prior to that, it had made exploratory pilot projects in a few provincial enterprises with better results and welcomed by the enterprises and the financial departments And support.In order to form a system of this work, establish and improve the working order of audit checking and verification, and promote the standardization of the compilation and examination of financial accounts of enterprises, on the basis of summarizing the new situation of experience analysis and according to the relevant provisions of Accounting Law, “Several Provisions of Jiangsu Province Concerning the Examination and Verification of the State-owned Industrial and Commercial Cooperative Enterprises’ Annual Final Accounts Report”, which was issued in 1988 and executed in the province.