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党的十一届三中全会以来,我国利用外资的工作取得了显著的成绩。截止1990年底,我国已拥有“三资”企业达两万九千余家,其中绝大部分是中外合资经营企业和中外合作经营企业(下称“两资”企业)。“两资”企业是一种性质特殊的经济组织形式,因而在管理要求上与国营企业存在诸多不同。对“两资”企业特定的管理要求,决定了对其进行的经济监督,其中包括审计监督,也与国营企业及至其他国内企业有着不同的要求。本文将主要根据“两资”企业的特点和审计要求,谈谈如何确定“两资”企业的审计主体。
Since the Third Plenary Session of the 11th Central Committee of the Party, remarkable achievements have been made in our country’s work on utilizing foreign investment. By the end of 1990, China had already owned over 29,000 “three-capital” enterprises, most of which are Sino-foreign joint ventures and Chinese-foreign contractual joint ventures (hereinafter referred to as “two-capital” enterprises). The “two-capital” enterprise is a special form of economic organization, and thus there are many differences in management requirements with the state-owned enterprises. The specific management requirements for the “two-capital” enterprises have determined the economic supervision over them, including the audit supervision as well as the requirements of state-owned enterprises and other domestic enterprises. In this paper, we will mainly discuss how to determine the auditing body of a “dual-funded” enterprise based on the characteristics of the “two-funded” enterprises and the audit requirements.