论文部分内容阅读
黄玉珍、杜树良:中国证券监督管理委员会对海南会计师事务所注册会计师黄玉珍、杜树良违反证券法规的行为进行了调查。二、违规事实海南会计师事务所(因改制已于1998年12月21日注销)在对海南大东海旅游中心股份有限公司(以下简称大东海股份公司)A 股上市执行审计时,未能做到勤勉尽责,致使大东海股份公司1996年招股说明书中包含虚假利润2.28亿元的内容。海南会计师事务所的上述行为,违反了《股票发行与交易管理暂行条例》(以下简称《股
Huang Yuzhen, Du Shuliang: China Securities Regulatory Commission investigated Hainan Certified Public Accountants Huang Yuzhen, Du Shu-liang in violation of securities laws and regulations were investigated. Second, the irregularities Hainan accounting firm (as restructuring was canceled on December 21, 1998) in Hainan Dadonghai Tourism Center Co., Ltd. (hereinafter referred to as Dadonghai A shares listed on the implementation of A-share audit failed to do so Diligence and due diligence, resulting in the Dadonghai 1996 prospectus contains false profits 228 million yuan of content. Hainan accounting firm of the above behavior, in violation of the “Provisional Regulations on the issuance and trading of shares” (hereinafter referred to as "shares