【摘要】：正 為適應(yīng)歐共體12個(gè)成員國(guó)在1993年形成單一市場(chǎng)制度的需要,歐共體委員會(huì)在公司法領(lǐng)域進(jìn)行了積極的工作。作為開(kāi)展這項(xiàng)工作的法律基礎(chǔ),歐共體第54項(xiàng)章程要求成員國(guó)的公司法協(xié)調(diào)一致。歐共體成員國(guó)必須把歐共體第4、第7號(hào)指令載入各自國(guó)家法律中。這些條款已于1986年1月1日在德國(guó)生效。其中第4號(hào)指令主要是有關(guān)會(huì)計(jì)、審計(jì)及其報(bào)告方面的規(guī)則。該號(hào)指令允許成員國(guó)豁免對(duì)一些較小的公司審計(jì),并只要求其公布財(cái)務(wù)報(bào)告的部分內(nèi)容。第4號(hào)指令編進(jìn)德國(guó)公司法,在德國(guó)商法典第三冊(cè)中作了詳細(xì)規(guī)定。單一公司已在1986年12月31日后的業(yè)務(wù)年度開(kāi)始應(yīng)用,而集團(tuán)公司則從1989年12月31日后的業(yè)務(wù)年度開(kāi)始應(yīng)用。隨著第4號(hào)指令被德國(guó)公司法吸收,普通會(huì)計(jì)準(zhǔn)則也當(dāng)然體現(xiàn)在德國(guó)公司法中。
[Abstract]:In order to meet the needs of the formation of a single market system in 1993 in the 12 member countries of the EC, the EC Commission has carried out active work in the field of corporate law. As the legal basis for this work, Article 54 of the EC requires harmonization of corporate law among member States. EC member States must incorporate EC Directive 4 and 7 into their respective national laws. These provisions entered into force in Germany on January 1, 1986. Instruction No. 4 mainly deals with accounting, auditing and reporting rules. The directive allows member states to exempt themselves from auditing smaller companies and requires them to publish only part of their financial reports. Directive No. 4 is incorporated into German Company Law and is regulated in detail in the third volume of the German Commercial Code. The single Company has been in operation since December 31, 1986, while the Group Company has been using it for the business year after December 31, 1989. With the adoption of Directive No. 4 by German Company Law, general accounting standards are of course embodied in German Company Law.

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