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1997年6月11日至7月11日,财政部会同中国证监会对部分具有从事证券相关业务许可证的会计师事务所进行了检查,现将有关情况通报如下: 一、检查工作的基本情况 这次检查的对象是四川、重庆、云南、贵州、广西5个省、自治区、直辖市所有具有从事证券相关业务的会计师事务所,即四川会计师事务所、蜀都会计师事务所、德阳会计师事务所、泸州会计师事务所、重庆会计师事务所、贵州会计师事务所、云南会计师事务所、昆明会计师事务所、广西会计师事务所和北海会计师事务所10家事务所。 检查内容包括两个方面,一是事务所是否符合财政部和中国证监会印发的《会计师事务所、注册会计师从事证券相关业务许可证管理暂行办法》(财会协字[1996]11号)(以下简称“《暂行办法》”)规定的基本条件;二是事务所的职业道德和执业质量情况。 财政部、中国证监会和中注协对检查工作非常重视。为贯彻朱镕基副总理“做扎实工作”的指示,保证检查工作的质量,中注协组织专家设计了一整套检查工作底稿,并对全体检查人员进行了为期两天的培训。检查组成员除中注协、中国证监会的工作人员外,还聘请了浙江会计师事务所的胡少先、南京会计师事务所的伍敏、上海大华会计师事务所的
From June 11, 1997 to July 11, 1997, the Ministry of Finance, together with China Securities Regulatory Commission, conducted an inspection on some certified public accountants firms that have licenses for securities-related businesses. The relevant information is hereby notified as follows: I. Basic Information on Inspection Work This The inspection targets are all accounting firms with securities-related businesses in Sichuan, Chongqing, Yunnan, Guizhou and Guangxi provinces, ie Sichuan accounting firms, Shudu accounting firms, Deyang accounting firms, Luzhou Certified Public Accountants, Chongqing Certified Public Accountants, Guizhou Certified Public Accountants, Yunnan Certified Public Accountants, Kunming Certified Public Accountants, Guangxi Certified Public Accountants and Beihai Certified Public Accountants. The inspection includes two aspects. First, whether the firm complies with the Interim Measures for the Administration of License for Securities-related Business Practiced by CPAs and Certified Public Accountants (Cai Kuai Zi [1996] No. 11) issued by the Ministry of Finance and China Securities Regulatory Commission Referred to as “Interim Measures” “) the basic conditions provided for; second is the firm’s professional ethics and practice quality. The Ministry of Finance, China Securities Regulatory Commission and China Aid Association attach great importance to the inspection work. In order to carry out the instructions of Zhu Rongji’s vice premier ”doing solid work" and ensure the quality of inspection work, the experts of CASIC organized a set of inspection work papers and conducted two-day training for all inspectors. Inspection team members in addition to the AICPA, China Securities Regulatory Commission staff, also hired Zhejiang accounting firm Hu Shaoxian, Nanjing accounting firm Wu Min, Shanghai Dahua Certified Public Accountants’s