论文部分内容阅读
对股份公司进行社会审计公证,已成为国际惯例。在国外,由会计公司的“注册会计师”或“执行会计师”进行;在我国,根据《中华人民共和国会计法》和《中华人民共和国注册会计师条例》,则由“中国注册会计师”组成的会计师事务所担任。一股份公司的发展史就是一部社会审计公证的历史。(一)18世纪30年代至19世纪中叶,随着产业革命的发生和资本主义生产方式的确立,为了加速实现资本的积累和集中,英国出现了众多的股份公司。为了防止经营者在经济活动中营私舞弊,保护股票持有者的权益。1844年英国议会颁布了《股份公司法》,规定公司设立监事,负责审查帐目,直接导致了社会审计公证的萌芽。1845年重新公布的新公司法条款总则规定:“监事可以用公司费用聘请有记帐技能的会计师和其他人协助办理审计业务。”1854年,英国爱丁堡成立了会计师协会,标志着社会审计公证职业的正式形成。1856年和1862年颁布的
The social audit of joint-stock companies notarization has become an international practice. In our country, according to the “Accounting Law of the People’s Republic of China” and the “Regulations of the CPA of the People’s Republic of China”, the accounting firm consisting of “Chinese certified public accountants” Responsible for. The history of a stock company is the history of a notarized social audit. (A) From the 1830s to the mid-19th century, with the industrial revolution and the establishment of the capitalist mode of production, numerous joint-stock companies emerged in the United Kingdom in order to accelerate the accumulation and concentration of capital. In order to prevent operators from doing business in the economic activities of fraud, protect the rights and interests of shareholders. In 1844, the British Parliament enacted the Law on Joint-stock Corporations, which stipulated that companies should set up supervisors to review accounts, which directly led to the birth of social auditing notarization. The General Provisions of the New Companies Law Reissued in 1845 states: “Supervisors may employ accountants with bookkeeping skills and other persons to assist in the auditing business at corporate expense.” In 1854, the Institute of Accountants was established in Edinburgh, England, marking the notarization of social audits Formal formation. Promulgated in 1856 and 1862