论文部分内容阅读
为了适应我国经济形势发展的需要,1980年以后,各省、市、自治区财政厅(局),根据财政部有关文件,先后批准成立了由注册会计师组成的会计师事务所,承办会计公证和会计咨询业务。广西会计师事务所起步较晚,于1985年3月1日正式成立,两年多来,这个事务所主要抓了以下几项工作:一、筹建五市分所。在1985年年底,当时我区共有“三资”(中外合营、合作、独资)企业106户(1986年底增加到140户),其中有95户分布在南宁、柳州、桂林、梧州、北海五市。为了便于这些企业能够就地委托会计师事务所办理业务,先后经区、市财政部门批准,在1986年年初左右先后建立了五市分所,同时考核批准十四名注册会计师,为开展业务建立了合法的组织机构。
In order to meet the needs of the development of the economic situation in our country, after 1980, the departments of finance (bureaus) of provinces, municipalities and autonomous regions approved the establishment of accounting firms that are composed of certified public accountants in accordance with the relevant documents of the Ministry of Finance, undertaking accounting and notary accounting and consulting services . Guangxi accounting firm started late, was officially established on March 1, 1985, more than two years ago, the firm focused on the following tasks: First, the preparation of five branch offices. At the end of 1985, there were 106 “three-capital” (Sino-foreign joint ventures, cooperative and sole proprietorships) enterprises (up to 140 at the end of 1986) in our district, of which 95 were located in five cities of Nanning, Liuzhou, Guilin, Wuzhou and Beihai . In order to facilitate these enterprises to entrust accounting firms to do business locally, successively through the district and municipal finance department approval, around the beginning of 1986 has established five branch offices, at the same time examination and approval of fourteen certified public accountants, to establish a business Legal organization.