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第一条为确保国家资财的完整无缺和企业经营者、生产者的合法权益,促进企业经济效益的不断提高,各级财政部门对所属国营企业的年度决算报告均应认真进行审核批复,在此基础上兑现企业应得的留利和经营者应得的承包所得。第二条企业年度决算报告审核批复由同级财政部门办理。企业单位可以根据《中华人民共和国会计法》第二十条的规定,委托由省财政厅批准的会计师事务所的注册会计师对企业年度决算报告先行检查验证、提出查帐报告,由同级财政部门据以审批。第三条注册会计师对企业年度决算进行检查验证时,应以国家法律、法规和有关合同、章程、协议为依据,恪守独立、公正、客观和实事求是的原则,依法维护各方的正当权益。
Article 1 The financial departments at all levels shall conscientiously examine and approve the annual accounts of the state-owned enterprises at their respective levels in order to ensure the completeness of state assets and the legitimate rights and interests of the business operators and producers and promote the continuous improvement of the economic benefits of the enterprises. On the basis of honoring enterprises should be retained profits and operators should receive the contract income. The second enterprise annual accounts report approved by the financial department at the same level for approval. An enterprise unit may, according to the provisions of Article 20 of the Accounting Law of the People’s Republic of China, entrust a certified public accountant of a certified public accountant approved by the Provincial Department of Finance to examine and verify the annual accounts of enterprises and submit an audit report. According to approval. Article 3 When examining and verifying the annual accounts of enterprises, certified public accountants shall abide by the principles of independence, impartiality, objectivity and seeking truth from facts in accordance with the laws and regulations of the state, relevant contracts, articles of association and agreements, and safeguard the legitimate rights and interests of all parties in accordance with the law.