一、制定《持续经营准则》的目的和意义 (一)规范注册会计师在会计报表审计中对持续经营假设合理性的考虑。在商业竞争十分激烈的市场经济中,企业破产倒闭屡见不鲜。无论是上市公司还是非上市公司,都面临着持续经营问题。目前,我国上市公司因持续经营问题而被注册会计师出具非标准审计报告的呈不断上升势头。如果不通过制定审计准则对这些问题加以明确,注册 I. Purpose and Significance of Making “Continuing Management Guidelines” (I) To standardize CPA’s consideration of the rationality of going-concern assumptions in the audit of accounting statements. In a highly competitive market economy, corporate bankruptcy is not uncommon. Both listed companies and non-listed companies are faced with the problem of going concern. At present, the listed companies in our country have been on the rise due to the non-standard audit reports issued by certified public accountants. If not through the development of audit guidelines to clarify these issues, registration