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一、为有利于政府转变职能,企业转换经营机制,确保国京财产完整无缺,维护企业投资人、债权人和经营管理者的合法权益。决定凡在我省范围内依法设立的所有企业和有商品经营业务的事业单位,按所有制和经营方式分包括国有企事业单位、集体所有制企事业单位、私有制企事业单位、联营企业、企业集团、股份制企事业单位和外商投资企业(以下简称“企业”)的年度财务决策,根据《中华人民共和国会计法》第二十条之规定,改由企业委托经省财政厅批准的会计师事务所(其他名目繁多的社会公证机构无权)先行审查验证,并出具报告,作为财政部门审核批复企业财务决策的重要依据。企业年度财务决策未附会计师事务所的验证报告,财政部门不予审批。
I. In order to be conducive to changing the government’s functions, the enterprises shall change their management mechanism so as to ensure the completeness of the assets of the country and safeguard the legitimate rights and interests of the investors, creditors and managers of the enterprises. It is decided that all enterprises established in accordance with the law within the province’s jurisdiction and enterprises and institutions in charge of the operation of commodities shall, in accordance with the system of ownership and operation, include state-owned enterprises and public institutions, collectively-owned enterprises and public institutions, privately-owned enterprises and public institutions, joint ventures, enterprise groups, According to Article 20 of the Accounting Law of the People’s Republic of China, the annual financial decisions of joint-stock enterprises and foreign-invested enterprises (hereinafter referred to as “enterprises”) shall be changed to the accounting firms approved by the provincial finance department (other A large number of notarized social notary agencies) first review and verification, and issue a report as an important basis for the financial sector to review and approve the financial decisions of enterprises. The annual financial decision-making firm without a certified public account verification report, the financial sector will not be approved.