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财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处:为贯彻落实《中华人民共和国会计法》(以下称《会计法》)和财政部关于组织开展《会计法》执行情况检查的通知精神,财政部决定于2001年5月至7月组织驻各地财政监察专员办事处(以下简称专员办)对部分单位会计信息质量进行检查,现将有关事项通知如下:一、检查目的及范围会计信息质量检查是财政部门为履行《会计法》赋予的会计监督职责,维护社会主义市场经济秩序,依据《会计法》、《中华人民共和国注册会计师法》等有关法律法规的规定,对各单位对外报送的年度会计报表质量进行核查的一项重要工作。同时,作为《会计法》执行情况检查的重要组成部分,2001年的会
The Office of the Financial Ombudsman of each province, autonomous region, municipality directly under the Central Government and the cities specifically designated in the plan: In order to implement the Accounting Law of the People’s Republic of China (hereinafter referred to as the Accounting Law) and the MOF’s inspection on the implementation of the Accounting Law Informing the Ministry of Finance, the Ministry of Finance decided to organize the financial supervision commissioners ’offices (hereinafter referred to as Commissioners’ Offices) in various locations from May to July 2001 to inspect the quality of accounting information of some units. The relevant matters are hereby notified as follows: I. Purpose and Scope of the Inspection Accounting information quality inspection is the financial department in order to fulfill the “accounting law” assigned to the accounting supervision responsibilities and safeguard the socialist market economic order, based on “Accounting Law”, “People’s Republic of China Certified Public Accountants Law” and other relevant laws and regulations, the units The quality of the annual report submitted to the external verification of an important task. At the same time, as the “Accounting Law” an important part of the inspection, the 2001 meeting