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修订的《会计法》第31条第3款规定,“财政部门有权对会计师事务所出具审计报告的程序和内容进行监督”.这里的财政部门究竟是指哪一级财政部门,在《会计法》中找不到明确的解释.对此笔者认为可做以下三种解释:第一,单就法律条文本身而言,未加任何定语限定的“财政部门”,可理解为“各级财政部门”.第二,联系《会计法》第7条“国务院财政部门主管全国的会计工作,县级以上地方各级人民政府财政部门管理本行政区域内的会计工作”的内容,《会计法》第31条第3款所提到的“财政部门”可理解为“县级以上地方各级人民政府财政部门”.不过联系到《会计法》
Article 31, paragraph 3, of the revised Accounting Law stipulates that “the financial department shall have the power to supervise the procedures and contents of the audit report issued by the accounting firm.” Which fiscal department refers to the financial department at this level, Law “can not find a clear explanation.This author believes that the following three explanations can be done: First, the law alone as a matter of fact, without any attributive limited” financial sector “can be understood as” all levels of finance Department. “Second, in connection with Article 7 of the Accounting Law,” the accounting department under the State Council shall be in charge of accounting work throughout the country, the financial department of the people’s government at various levels above the county level shall manage the accounting work in its own administrative area “,” Accounting Law “ The ”financial department“ mentioned in Article 31, paragraph 3 can be understood as ”the financial department of the people’s government at various levels above the county level.“ However, the ”Accounting Law"