论文部分内容阅读
2001年8月30日证监会计字[2001]58号各金融类拟发行上市公司及上市公司:为提高金融类拟发行上市公司及上市公司财务信息披露的质量,保障其持续经营能力,维护投资者的合法权益,我们制定了《公开发行证券的公司信息披露规范问答第4号金融类公司境内外审计差异及利润分配基准》,现予发布,请遵照执行。
On August 30, 2001, CSRC [2001] No.58 Financial Listed Companies and Listed Companies to Be Listed: In order to improve the quality of financial information disclosure of listed companies and listed companies that are subject to financial issuance, ensure their continued operation ability and maintain their investment We have formulated the “Auditing Standards for Information Disclosure of Companies That Offer Securities to the Fourth No. Domestic and Foreign Auditing Differences and Profit Distribution Basis for Financial Corporations”, which are hereby promulgated and are subject to execution.