各省、自治区、直辖市注册会计师协会,深圳市注册会计师协会: 为了进一步提高国有企业年度会计报表质量,充分发挥会计师(审计)事务所(以下简称“事务所”)在企业财务会计监督中的作用,财政部印发了《国有企业年度会计报表注册会计师审计暂行办法》(财经字[1998]114号)、《关于对社会审计机构审计中央国有企业年度会计报表质量进行抽审的实施意见》(财监字[1999]23号)、《关于对社会审计机构审计中央国有企业年度会计报表 In order to further improve the quality of annual accounting statements of state-owned enterprises, give full play to the role of accountant (auditing) office (hereinafter referred to as “office”) in the supervision of enterprise financial accounting, The Ministry of Finance has issued the Interim Measures for the Auditing of Certified Public Accountants in Annual Reports of State-owned Enterprises (Cai Shui Zi [1998] No. 114), Opinions on the Implementation of Auditing of the Quality of Annual State-Owned Enterprise Accounting Reports by the Social Auditing Organizations Word [1999] No. 23), "on the audit of social auditors of central state-owned enterprises annual accounting statements