财办会[2003]8号

颁布日期：20030306 　实施日期：20030306 　颁布单位：财政部办公厅

　　CaiBanKuai [2003] No. 8

　　March 6， 2003

　　Financial Departments （Bureaus） of provinces， autonomous¹ regions， municipalities directly under the Central Government and municipalities separately listed on the state plan：

　　Enterprises with Foreign Investment have started adoption² the Enterprise Accounting³ System as of January 11， 2002 and in order to further understand the implementation⁴ of the Enterprise Accounting System by enterprises with foreign investment， please arrange for the local certified⁵ public accountants firms engaged in auditing⁶ enterprises with foreign investment to fill in the attached Questionnaires （Attachment⁷ 1）。 The certified public accountants firms shall provide opinions and materials on the following issues according to the actual circumstances：

　　I. For enterprises with foreign investment that have adopted the Enterprise Accounting System， what problems exist in account reconciliation⁸ and actual execution？ What are the main reasons？

　　II. For enterprises with foreign investment that have not adopted the Enterprise Accounting System， what are the main reasons for not adopting the Enterprise Accounting System？ What are the accounting standards that have been adopted by the certified public accountants firms in auditing the annual reports of the enterprises with foreign investment？ What type of auditing opinions has the certified public accountants firms issued？ In case the certified public accountants have issued non-standard auditing opinion， what are the opinions from the relevant departments of the administration for industry and commerce and taxation⁹？

　　III. What are the opinions and suggestions of the certified public accountants firms on the implementation of the Enterprise Accounting System by the enterprises with foreign investment？ What are the opinions and suggestions of the enterprise with foreign investment on execution of the Enterprise Accounting System？

　　The local accounting administration of financial department are required to summarize the questionnaires and the relevant materials filled in by the certified public accountants firms， prepare a written report， which should be sent to the Accounting Department of the Ministry¹⁰ of Finance together with the materials （original or copy） provided by the certified public accountants firms by May 30， 2003.