财政部、国家体改委、国务院证券委员会《关于国内注册会计师执行国内企业境外上市有关业务若干规定的通知》

发布时间：2018-02-27 12:50

本文关键词： 注册会计师法会计师事务所境外上市国内企业中国注册会计师中华人民共和国股份制改组财政部上市公司股份有限公司　出处：《财务与会计》1994年06期 　论文类型：期刊论文

【摘要】：正根据《中华人民共和国公司法》和《中华人民共和国注册会计师法》以及《股票发行与交易管理暂行条例》等有关法律、法规的规定,现对中国注册会计师执行国内企业境外上市的有关业务问题,作如下规定:一、境内非股份制企业要成为上市公司,应当首先改组成为股份有限公司。作为中国境内的法人,在进行股份制改组时,必须按照中国法律和行政法规的规定,聘请有资格的中国会计师事务所、注册会计师对原企业投入股份公司的净资产等进行审查验证,并出具报告。境外会计师事务所、注册会计师为企业改制出具的审计或验资报告无
[Abstract]:In accordance with the relevant laws and regulations, such as the Company Law of the people's Republic of China, the Law on Certified Public Accountants of the people's Republic of China, and the interim regulations on the Administration of Stock issuance and Trading, The following provisions are made on the business of Chinese certified public accountants in carrying out overseas listings of domestic enterprises: first, in order for a domestic non-stock enterprise to become a listed company, it should first be reorganized into a joint stock limited company. As a legal person within the territory of China, In carrying out the reorganization of the shareholding system, it is necessary to employ qualified Chinese accounting firms and certified public accountants to examine and verify the net assets invested by the original enterprises into the joint-stock companies in accordance with the provisions of the Chinese laws and administrative regulations. No audit or capital verification report issued by foreign accounting firms and certified public accountants for the restructuring of enterprises
【分类号】：F233

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