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Regulations for the Control of the Accounting of F
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1986.03.01
GUANGDONG PROVINCE
 REGULATIONS  FOR  THE  CONTROL OF THE ACCOUNTING OF FOREIGN
RELATED ENTERPRISES IN SPECIAL ECONOMIC ZONES IN GUANGDONG PROVINCE
 (Approved  December 25,1985 by the 17th Session of the Standing
Committee of the  6th Guangdong Provincial People's Congress and
promulgated February 14, 1986 by the Guangdong Provincial People's
Government)
 @@  Article  1.  These  Regulations  are formulated in order to
strengthen control  of accounting of foreign related enterprises in
Special Economic Zones in Guangdong Province (hereinafter referred
to  as SEZs), and to promote  the  establishment  of  SEZs, in
accordance  with  the Law of the People's  Republic  of China on
Accounting, the Law of the People's Republic of China on Joint
Ventures  Using  Chinese and Foreign Investment, the Regulations on
Special  Economic  Zones  in  Guangdong Province and other relevant
laws and regulations.
 @@ Article 2. These Regulations are applicable to Sino-foreign
joint  equity  ventures,  Sino-foreign  co-operative  enterprises,
wholly  foreign owned enterprises, and Sino-foreign limited stock
companies,  in  SEZs (hereinafter generally referred to as foreign
related enterprises in SEZs).
 @@  Article  3.  Accounting  in foreign related enterprises in
SEZs must comply  with the laws and regulations of the People's
Republic of China, and must  carry  out the relevant accounting
procedures  promulgated  by the Ministry of Finance of the People's
Republic of China (hereinafter referred to as the Ministry of Finance).
 The  State  laws  give  protection to accounting personnel in the
legitimate exercising of their rights and duties.
 @@  Article  4. General managers of foreign related enterprises
in SEZs (hereinafter  managers  or executive directors of boards of
directors shall be the same) bear full responsibility for accounting in
their enterprises.
 @@  Article  5.  Foreign  related  enterprises in SEZs shall, in
accordance with the relevant accounting procedures of the Ministry of
Finance, and in light of specific conditions in the enterprises,
formulate accounting procedures  for  their  enterprises, and shall
submit them for the record to the finance bureau and tax authority
of the municipality in which the SEZ is located.
 Accounting  procedures  of foreign related enterprises in SEZs shall
include the following principal elements:
(1) Work regulations;
 (2)  Classification  and  procedures and methodology for handling
systems of accounts;
(3) Checking procedures;
(4) Compilation, examination and approval of accounting statements;
(5) Supervision and auditing;
(6) Records management;
(7) Rights and duties of accounting personnel;
(8) Other regulations relating to accounting matters.
 @@  Article  6.  Accounting in foreign related enterprises in SEZs
shall be controlled  by  the  finance  bureau of the municipality
wherein the SEZ is located.
 @@  Article  7.  Foreign  related  enterprises in SEZs must
establish  accounting  offices  and  provide  accounting personnel
within the SEZs, and practise independent accounting.
 All  accounting  records  such as vouchers, accounting books, and
accounting statements  of foreign related enterprises in SEZs must
be properly kept within the SEZ.
 @@  Article  8.  The  main  duties  of accounting offices and
accounting personnel of foreign related enterprises in SEZs are:
(1) Devising and carrying out financial budgets and financial plans;
 (2) Administering accounting matters, and carrying out financial
accounting;
 (3)  Carrying  out  financial  and  economic  procedures, and
exercising accounting supervision;
  (4)  Analysing  and investigating the financial situation, and
examining the effectiveness of use of funds;
(5) Participating in the drafting of all production management plans;
 (6) Keeping vouchers, accounting books, accounting statements and
other
records.
 Cash  handling  personnel  may  not  take charge of auditing or
accounting records storage concurrently with the work of recording
income, expenditure, or creditors' and debtors' accounts.
 @@  Article  9.  Foreign  related  enterprises  in  SEZs shall
establish the position of a chief accountant. In small enterprises
an accountant or an officer in charge of accounting may be appointed
by the board of directors to exercise the rights and duties of a chief
accountant.
 The  chief  accountant  shall  assist the general manager in
taking responsibility for leadership of the enterprise's financial
accounting.
 An  accountant shall be appointed by the board of directors to carry
out the duties of chief accountant.
 @@  Article  10.  Foreign  related  ent

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