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根据中共中央、国务院(1997)中发19号文件对社会中介机构的规定,按照(1993)中办发17号文件关于党政机关应与所办经济实体实行“四脱钩”的基本原则,结合国务院领导对注册会计师行业清理整顿的具体要求,现对执行证券、期货相关业务的会计师事务所(以下简称事务所)与挂靠单位脱钩的有关事项通知如下:
According to the provisions of Article 19 of the Central Committee of the Communist Party of China and the State Council (1997) on social intermediary agencies and in accordance with the basic principle of “four decoupling” that the party and government organs should implement with the economic entities under their administration in Document No. 17 of 1993, The State Council leadership of the CPA industry to clean up the specific requirements of the implementation of the securities and futures are now the accounting firm (hereinafter referred to as the firm) and affiliated units decoupling related matters as follows: