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社会审计组织从事的会计查帐验证业务通常称为会计公证,会计咨询业务通常称为会计咨询,它们是商品经济运行中所必不可少的组成部分。在股份企业中,会计公证尤为必要。因此,积极开展会计公证和会计咨询,将有助于促进企业直接融资的健康发展,有利于维护国家权益、保障投资者和债权人的合法利益,推动股份企业的发展。会计公证和会计咨询在股份企业的发展中有其特有的作用。
Social audit organizations engaged in accounting audit verification business is often referred to as accounting notary, accounting consulting business is often referred to as accounting advice, they are the commodity economy is an integral part of the operation. In joint-stock companies, accounting notary is especially necessary. Therefore, active accounting and accounting advice will help to promote the healthy development of direct financing of enterprises, help to safeguard national rights and interests, safeguard the legitimate interests of investors and creditors, and promote the development of joint-stock enterprises. Accounting and accounting advice in the development of stock companies have their unique role.