论文部分内容阅读
公司制是现代企业的主要组织形式。1993年12月29日第八届全国人大常委会第五次会议已正式通过了《中华人民共和国公司法》(以下简称《公司法》),并由国家主席江泽民签署主席令公布,自1994年7月1日起施行。《公司法》对公司制企业的法律责任作了明确规定,为公司制企业新的违纪问题定性和审计处理提供了法律依据。为了便于审计人员操作运用,对号入座,本文仅就公司制企业新违纪问题的定性和处理及其法规依据摘编如下。违法登记定性依据:违反《公司法》规定,办理公司登记时虚报注册资本、提交虚假证明文件或者采取其他欺诈手段隐瞒重要事实取得公司登记的行为。
Company system is the main form of modern enterprise organization. On December 29, 1993, the Fifth Session of the Eighth National People’s Congress Standing Committee passed the Company Law of the People’s Republic of China (the “Company Law”) and was promulgated by President Jiang Zemin’s Chairman Order. Since 1994, July 1 will come into effect. The “Company Law” clearly stipulates the legal liability of the company-owned enterprises and provides the legal basis for the qualitative and audit handling of the new violation of the discipline of the company-owned enterprises. In order to facilitate the operation of the auditors, check the number, this article only on the corporate discipline and the handling of new disciplines on the basis of the laws and regulations summarized as follows. Qualification of illegal registration: in violation of “Company Law”, the registration of the company registered false capital, submit false documents or other fraudulent means to conceal the important facts of the company registration.