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1984年上海市对外经济贸易委员会颁发的《上海市关于开办中外合资经营企业和接受外商投资本设合营企业的洽谈工作和审批程序规定(试行)》及其《实施办法》中规定:凡须报市对外经贸委或经贸部审批并颁发批准书的项目,由主管局报送的正式文件中应包括合营各方共同编制的可行性研究报告并附有关单位的书面证明。又规定凡利用外资项目,如投资总额在500万美元以上的,均须聘请会计师事务所担任项目的顾问,指导或参加可行性研究报告的编制,作出见证并签署意见,
In 1984, Shanghai Municipality’s Foreign Economic and Trade Commission promulgated the Shanghai Municipality on the establishment of Sino-foreign joint ventures and foreign investment to accept the joint venture business negotiations and approval procedures (Trial) “and its” Measures for Implementation "provides: Where to be reported For the projects approved by the municipal Foreign Economic and Trade Commission or the MOFTEC and issuance of the instruments of ratification, the formal documents submitted by the competent office shall include the feasibility study jointly prepared by all the parties to the joint venture together with the written evidence of the relevant entities. Also provides that where the use of foreign investment projects, such as a total investment of 5 million US dollars or more, are required to employ an accounting firm as an adviser to the project, to guide or participate in the preparation of feasibility study report, witness and sign the views,