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为了规范会计师事务所的财务行为,加强财务管理和经济核算,财政部于1994年12月2日以(94)财会协字第123号印发了《会计师事务所财务管理若干问题的暂行规定》的通知,现将规定刊登如下:一、为了加强会计师事务所财务管理工作,促进注册会计师事业的发展,根据《企业财务通则》和分行业的企业财务制度,结合事务所经营特点和管理要求,制
In order to standardize the financial behavior of accounting firms and strengthen financial management and economic accounting, the Ministry of Finance issued the Provisional Regulations on Certain Issues Concerning the Financial Management of Certified Public Accountants on December 2, 1994 with (94) Accounting Association No.123. According to the General Rules for Corporate Finance and the corporate financial system in different industries, in accordance with the operating characteristics and management requirements of the firm, the Company formulated the following rules: 1. In order to strengthen the financial management of accounting firms and promote the development of CPAs,