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一、问题的提出《中华人民共和国中外合资经营企业所得税法》规定,中外合资经营企业(简称“合营企业”)应“聘请中华人民共和国政府批准的注册会计师,对企业的年度会计报表和全年帐目进行审查,并出具查帐报告。”各地的会计师事务所都按此规定,对合营企业进行财务审计。这种审计属民间审计,在我国被称为社会审计。然而,由于审计机构和有关监督部门立场的不同,对合营企业还提出它们不同的审计和财务检查要求,例如,政府审计要执行权威性审计,审查中方的资金使用及其相关的财务问题,税务部门要执行税务检查。
I. Issues raised The Law of the People’s Republic of China on the Income Tax of Joint Ventures with Chinese and Foreign Equity Enterprises stipulates that a Chinese-foreign equity joint venture (“Joint Venture”) shall “engage a certified public accountant approved by the government of the People’s Republic of China to report on the annual accounting statements Audit accounts and issue audit reports. ”Accounting firms all over the country are required to conduct financial audits of joint ventures. This audit is a private audit, in our country is called social audit. However, due to the different positions of audit institutions and relevant supervisory departments, JVs also put forward different requirements for auditing and financial inspection. For example, government audits should carry out authoritative audits, review the use of funds in China and their related financial problems, and taxation Department to implement tax inspection.