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第一章总则第一条为了规范企业财务会计报告,保证财务会计报告的真实、完整,根据《中华人民共和国会计法》,制定本条例。第二条企业(包括公司,下同)编制和对外提供财务会计报告,应当遵守本条例。本务例所称财务会计报告,是指企业对外提供的反映企业某一特定日期财务状况和某一会计期间经营成果、现金流量的文件。第三条企业不得编制和对外提供虚假的或者隐瞒重要事实的财务会计报告。企业负责人对本企业财务会计报告的真实性、完整性负责。第四条任何组织或者个人不得授意、指使、强令企业编制和对外提供虚假的或者隐瞒重要事实的财务会计报告。第五条注册会计师、会计师事务所审计企业财务会计报告,应当依照有关法律、行政法规以及注册会计师执业规则的规定进行,并对所出具的审计报告负责。
Chapter I General Provisions Article 1 These Regulations are formulated in accordance with the Accounting Law of the People’s Republic of China in order to standardize the financial and accounting reports of enterprises and ensure the authenticity and completeness of the financial and accounting reports. The second enterprise (including the company, the same below) the preparation and external financial accounting reports, should comply with this Ordinance. The financial accounting statements referred to in the present Practice refers to the documents provided by the enterprise for reflecting the financial status of the enterprise on a specific date and the operating results and cash flow for a certain accounting period. Article 3 An enterprise may not formulate and provide financial accounting reports that are false or conceal important facts. The person in charge of the enterprise is responsible for the authenticity and completeness of the financial accounting report of the enterprise. Article 4 No organization or individual may connive at, direct, force the enterprise to prepare and provide false financial statements or conceal important facts from the financial and accounting reports. Article 5 Certified public accountants and certified public accountants shall audit the financial and accounting reports of the enterprises in accordance with the provisions of the relevant laws, administrative regulations and the rules on the practice of certified public accountants and shall be responsible for the audit reports issued.