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注册会计师在执行会计查帐验证和会计咨询服务工作中.常常会遇到一些现行法律、法规,制度不够明确的具体问题。为了统一对这些问题的处理办法.浙江省会计事务所从1988年起就建立了业务研讨会制度; 这种制度.采取边实践、边摸索、边研究的方法,由执业人负责提出议案.经注册会计师集体讨论后.统一作出处理意见。全所同志在执行业务时就按统一处理意见办理。如果在具体办理时执业人员发现新问题.执行有困难.则及时提请业务研讨会复议.由研讨会作补充.修改的处理意见.上级另有新的具体规定时.则按其规定办理.
Certified Public Accountants in the implementation of accounting audit verification and accounting advisory services, often encountered some of the existing laws, regulations, the system is not clear enough specific issues. In order to unify the ways to deal with these problems, the accounting firm in Zhejiang Province has set up a business seminar system since 1988. Such a system, which is practiced by the practitioners while the practice is being practiced, is studied by the practicing people. CPA collective discussion, unified advice. All comrades in the implementation of business according to the unified handling of comments. If, during the specific handling, the practitioner discovers a new problem and has difficulty in implementation, it promptly calls for the reconsideration of the business seminar, which will be supplemented by the seminar, and the revised handling opinions shall be handled in accordance with the stipulations when the higher authorities have new specific provisions.