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A certain number of regulations that administer about improve and strengthening
From;  Author:Stand originally
A certain number of regulations that administer about improve and strengthening audit of forms for reporting statistics of company year accountant to work

General principles of the first chapter
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The first need that admits to get used to socialist market economy, improve quality of forms for reporting statistics of company year accountant, strengthen and improve work of audit of forms for reporting statistics of company year accountant, basis " the announcement that the State Council improves accounting work quality further about consolidating accounting work order " about fulfilling the requirement of system of audit of forms for reporting statistics of company year accountant lawfully, make this provision.
Beyond the special industry business that this the 2nd regulation applies to churchyard of People's Republic of China to set except the 3rd of all kinds and state-owned reach state-owned accuse blame banking company (the following a general designation is “ enterprise ” ) .
Foreign investment company and appear on the market audit of forms for reporting statistics of company year accountant, the country has a regulation additionally, set from its.
The company invests the company that create outside the condition, audit of forms for reporting statistics of its year accountant is carried out about legal provision according to seat.
The forms for reporting statistics of accountant of year of nonperformance of state-owned company of short duration of the 3rd the following and special industry registers accountant audit system:
(one) continue to withhold or seal up for keeping the war industry enterprise of productivity of war industry scientific research (do not include what its invest initiate to have independent corporate organization civilian taste an enterprise) ;

(2) prison service teachs farm of enterprise, border land, Xinjiang production what construction large unit and Heilongjiang reclamation area belong to agricultural business.

The 4th enterprise assumes the reserve business such as national goods and materials, commissariat, cotton and deputy food, its lay in goods and materials and fund of especially accurate reserve and the relevant business that enjoy special policy to carry out a circumstance definitely especially, examine and approve eventuate in order to be in charge of finance scheme to allow.

The 5th company ought to cooperate actively to register the audit of year accountant forms for reporting statistics that accountant carries out, by business the requirement of conventional book offers audit relevant data, the authenticity that provides a data to place gives commitment, assume corresponding accountant responsibility.

The 6th registers office of accountant and accountant ought to basis " independent audit criterion " and other hold the regulation of industry standard, according to “ the principle of independent, objective, just ” carries out audit professional work, issue audit report by the requirement of business agreement book, the audit report that issues to place assumes corresponding responsibility.
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