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你局沪财会(1991)94号“关于外国会计师事务所如何介入我国企业发行向国外及港、澳地区招股股票问题的请示”收悉.经研究认为,我部曾于1983年12月26日以(83)财会字第48号文发出《关于中外合资经营企业、外国企业委托会计师查帐问题的若干规定》,其中第二条规定:“中外合资经营企业外资一方,为适应国外需要,须委托外国会计师查帐时,应经本企业董事会同意,并由提出委托的外资方负担其费用.”上海真空电子器件股份有限公司因向香港发行“B”种股票而公布的会计报表,须委托中国注册会计师进行审查和出具查帐报告,如果香港包销银行要求委托香港会计师事务所进行查帐,可以参照上述规定,事先经该公司管理当局同意,并由委托的包销银行负担香港会计师的查帐费用.但委托的会计师事务所,须是在内地设有常驻
You Bureau Shanghai Accounting Association (1991) No. 94 “on how foreign accounting firms involved in China’s corporate issue to foreign and Hong Kong, Macao shares of the prospectus,” the receipt of the study that my department had on December 26, 1983 (83) Cai Hui Zi No. 48 issued a “number of provisions on the audit of Sino-foreign joint ventures, foreign enterprises commissioned accountants,” the second of which states: “A foreign party to a Chinese-foreign equity joint venture, in order to meet the needs of foreign countries, When entrusting a foreign accountant to check an account, the approval of the board of directors of the enterprise shall be obtained and the foreign party that has entrusted it shall bear the expenses. ”Shanghai Vacuum Electron Devices Co., Ltd. shall entrust the financial statements issued by the issue of“ B ”shares to Hong Kong Chinese CPA to review and issue audit report, if the Hong Kong underwriting bank entrusted Hong Kong accounting firm to audit, you can refer to the above provisions, prior consent of the company management, and by the commissioned by the underwriting bank accountant Hong Kong audit However, the commissioned accounting firm shall have a permanent presence in the Mainland