本文關(guān)鍵詞： 注冊(cè)會(huì)計(jì)師法 會(huì)計(jì)師事務(wù)所 境外上市 國(guó)內(nèi)企業(yè) 中國(guó)注冊(cè)會(huì)計(jì)師 中華人民共和國(guó) 股份制改組 財(cái)政部 上市公司 股份有限公司　出處：《財(cái)務(wù)與會(huì)計(jì)》1994年06期 　論文類(lèi)型：期刊論文

【摘要】：正 根據(jù)《中華人民共和國(guó)公司法》和《中華人民共和國(guó)注冊(cè)會(huì)計(jì)師法》以及《股票發(fā)行與交易管理暫行條例》等有關(guān)法律、法規(guī)的規(guī)定,現(xiàn)對(duì)中國(guó)注冊(cè)會(huì)計(jì)師執(zhí)行國(guó)內(nèi)企業(yè)境外上市的有關(guān)業(yè)務(wù)問(wèn)題,作如下規(guī)定:一、境內(nèi)非股份制企業(yè)要成為上市公司,應(yīng)當(dāng)首先改組成為股份有限公司。作為中國(guó)境內(nèi)的法人,在進(jìn)行股份制改組時(shí),必須按照中國(guó)法律和行政法規(guī)的規(guī)定,聘請(qǐng)有資格的中國(guó)會(huì)計(jì)師事務(wù)所、注冊(cè)會(huì)計(jì)師對(duì)原企業(yè)投入股份公司的凈資產(chǎn)等進(jìn)行審查驗(yàn)證,并出具報(bào)告。境外會(huì)計(jì)師事務(wù)所、注冊(cè)會(huì)計(jì)師為企業(yè)改制出具的審計(jì)或驗(yàn)資報(bào)告無(wú)
[Abstract]:In accordance with the relevant laws and regulations, such as the Company Law of the people's Republic of China, the Law on Certified Public Accountants of the people's Republic of China, and the interim regulations on the Administration of Stock issuance and Trading, The following provisions are made on the business of Chinese certified public accountants in carrying out overseas listings of domestic enterprises: first, in order for a domestic non-stock enterprise to become a listed company, it should first be reorganized into a joint stock limited company. As a legal person within the territory of China, In carrying out the reorganization of the shareholding system, it is necessary to employ qualified Chinese accounting firms and certified public accountants to examine and verify the net assets invested by the original enterprises into the joint-stock companies in accordance with the provisions of the Chinese laws and administrative regulations. No audit or capital verification report issued by foreign accounting firms and certified public accountants for the restructuring of enterprises
【分類(lèi)號(hào)】：F233

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 袁禮;;注冊(cè)會(huì)計(jì)師在環(huán)境審計(jì)中的優(yōu)劣勢(shì)[J];合作經(jīng)濟(jì)與科技;2010年01期

2 王健姝;陳漢文;;財(cái)務(wù)報(bào)告舞弊公司事務(wù)所任期與審計(jì)質(zhì)量——基于非財(cái)務(wù)數(shù)據(jù)的實(shí)證研究[J];山西財(cái)經(jīng)大學(xué)學(xué)報(bào);2010年01期

3 周靜;;國(guó)有資產(chǎn)轉(zhuǎn)讓中存在的問(wèn)題及解決措施[J];中國(guó)鄉(xiāng)鎮(zhèn)企業(yè)會(huì)計(jì);2010年02期

4 ;中央政策[J];中國(guó)中小企業(yè);2010年03期

5 葉鋒;;“微點(diǎn)案”:沒(méi)有贏家的恩怨情仇[J];IT時(shí)代周刊;2010年05期

6 部莉s，

本文編號(hào)：1542745