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会计师事务所,是由国家注册会计师组织的面向社会提供会计服务的机构,在国外象律师事务所一样普遍。在资本主义国家,工厂企业大都属私人所有,国家税务部门不可能对所有企业一一查帐,一般都是由企业聘请会计师事务所对年度财务决算进行审查,并以此作为征税的依据。如果税务部门查出企业有偷税行为,查帐的会计师事务所要承担法律和经济责任。在我国解放初期曾有过会计师事务所。到公私合营后,企业成了全民所有或变成了集体所有,企业与国家在经济利益上基本是一致的。在这样的背景下,作为社会会计监督的会计师事务所也就自然消亡了。改革开放以来,外商来我国投资办企业的日益增多,按照我国政府规定,凡是涉外企业的年度会计报表、所得税申报表等,都要经中国注册的会计师进行验证,并以此作为在中国缴税的依据。为此,全国各省、市自
Accounting firms, which are organizations of state-certified public accountants who provide accounting services to the public, are as common as law firms abroad. In capitalist countries, most of the factories and enterprises are privately owned. It is impossible for the state tax department to check all enterprises on a one-to-one basis. Generally, enterprises employ accounting firms to review the annual financial accounts and use them as the basis for taxation. If the tax department found that enterprises have evasion behavior, audit accounting firm to assume legal and economic responsibilities. In the early liberation of China had had accounting firms. After the public-private partnership, the enterprise became owned by the whole people or turned into a collective ownership, and the economic interests of the enterprise and the state were basically the same. In this context, as a social accounting supervision of accounting firms will naturally die. Since the reform and opening up, foreign investors have come to invest more and do more business in our country. According to China’s government regulations, all the annual accounting statements and income tax returns of foreign-related enterprises must be certified by certified public accountants in China and taxed in China The basis. To this end, the provinces, municipalities since