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近日,财政部制定出台了《会计师事务所从事中国内地企业境外上市审计业务暂行规定》(财会[2015]9号)(以下简称暂行规定)。财政部会计司有关负责人就暂行规定的有关问题回答了记者的提问。问:请介绍一下制定暂行规定的背景和意义。答:近年来,为了解决企业发展遭遇的资金瓶颈等问题,一些中国内地企业选择赴美国、香港等境外成熟资本市场上市融资。财务报告审计是中国内地企业赴境外上市面临的主要问
Recently, the Ministry of Finance formulated and promulgated the Interim Provisions on Auditing Business of Listed Companies Engaged in Mainland China by Certified Public Accountants (Cai Kuai [2015] No. 9) (hereinafter referred to as Interim Provisions). The responsible person of the Accounting Department of the Ministry of Finance answered questions from reporters on the relevant issues of the interim provisions. Q: Please brief us on the background and significance of formulating the Provisional Regulations. A: In recent years, in order to solve the capital bottleneck encountered in the development of enterprises, some mainland enterprises have chosen to go public for listing and financing in overseas mature capital markets such as the United States and Hong Kong. Financial report auditing is the main question Chinese enterprises face when going overseas for listing