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财政部日前制定并发布了《国有企业年度会计报表注册会计师审计暂行办法》。这是我国国有企业（以下简称企业）年度会计报表财政审批制度向注册会计师审计制度转变的重大举措。1．政策出台背景国务院在1996年发布的16号文件《关于整顿会计工作秩序，进一步提高会计工作质量的通
The Ministry of Finance recently formulated and promulgated the “Provisional Measures for Auditing Certified Public Accountants in State-owned Enterprises”. This is a significant move by our country’s state-owned enterprise (hereinafter referred to as the enterprise) annual financial statements of the financial examination and approval system to change the auditing system of certified public accountants. 1. Policy Background The State Council released in 1996 on the 16th document "on the rectification of accounting work order to further improve the quality of accounting work through