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长春市国营企业年度决算交由注册会计师来审查验证,是从1988年试点开始的,逐年扩展,到1990年末市财政部门发出《关于对市属国营企业年度决算实行定期审查批复制度》的通知后,基本上结束了试点阶段,开始步入依法承办、依法审验、依法公证的正常轨道.通过多年实践,回顾具体历程,想谈如下几点体会:一、国营企业决算由注册会计师审验的必要性第一,为适应政府职能转变的需要.过去,企业决算都由政府的财政机关来审查,这是
The annual accounts of state-owned enterprises in Changchun City are reviewed and verified by certified public accountants. Since the pilot project was started in 1988, it has been expanding year by year. By the end of 1990, the municipal finance department issued the “Notice on Implementing Periodic Review and Approval System for Annual State-owned Assets of Municipal Enterprises” , Basically ended the pilot phase, began to enter the normal track according to law, according to the law, according to notarization of the law through many years of practice, review the specific course of the journey, would like to talk about the following experience: First, the state-owned enterprises final account the need for certified public accountants First, in order to meet the changing needs of government functions, in the past, the final accounts of enterprises were examined by the government’s financial authorities, which is