论文部分内容阅读
九届人大第一次会议《关于国务院机构改革方案的说明》中指出:“加强宏观经济调控部门,调整和减少专业经济部门,适当调整社会服务部门,加强执法监管部门,发展社会中介组织”。注册会计师应发挥职能作用,实现宏观调控中的社会监督作用。1.促进建立现代企业制度。现代企业制度的核心是合理界定企业的产权关系。注册会计师审计对于保障产权制度的贯彻,防止企业产权关系变动过程中可能产生的侵权行为发挥社会化监督和中介服务作用。例如:在企业改组、改造中,需要注册会计师对企业的资产进行评估,经济效益进行审计,投入资本及基建
In the “Statement on the State Department’s Institutional Reform Plan” of the Ninth NPC, it states: “Strengthening macroeconomic regulation and control departments, adjusting and reducing specialized economic sectors, appropriately adjusting social service departments, strengthening law enforcement and regulatory agencies, and developing social intermediary organizations ”. Certified Public Accountants should play a functional role, to achieve the role of social supervision in the macro-control. 1. Promote the establishment of a modern enterprise system. The core of modern enterprise system is to reasonably define the property rights of enterprises. CPA audit for the protection of property rights system to prevent changes in the relationship between property rights in the process of possible violations of social supervision and intermediary services to play a role. For example: in the reorganization and transformation of enterprises, the need for certified public accountants to assess the assets of enterprises, economic benefits audit, investment capital and infrastructure