论文部分内容阅读
一、基本案情戴某某原系某市财政局局长,A会计师事务所原系该财政局下属国有事业单位。1998年以来,财政部对全国注册会计师机构进行脱钩改制工作,先后下发一系列文件,要求挂靠的注册会计师事务所从挂靠单位脱钩,并做好改制工作。1998年年底,该局成立清理整
First, the basic merits Dai Moumou originally a city finance bureau, accounting firm A formerly the Financial Bureau affiliated state-owned public institutions. Since 1998, the Ministry of Finance has carried out the decoupling and reforming of CPA institutions across the country. It has successively issued a series of documents requiring the affiliated certified public accountants firms to be decoupled from the affiliated units and be properly restructured. The end of 1998, the council set up clean up