Order of
the National Audit Office of the People's Republic of China | | 中华人民共和国审计署令 |
(No. 116) | | (第116号) |
The Auditing
Procedures for Chinese-foreign Equity and Contractual Joint Ventures, as
adopted at the chief auditor's meeting of the National Audit Office, are hereby
issued for implementation. | | 《中外合资合作经营企业审计办法》已经审计长会议通过,现予发布施行。 |
Chief
Auditor: Lv Peijian | |
审计长 吕培俭 |
January
12, 1993 | | 一九九三年一月十二日 |
AUDITING PROCEDURES FOR CHINESE-FOREIGN EQUITY AND CONTRACTUAL JOINT VENTURES | |
中外合资合合作经营企业审计办法 |
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Article 1. These Procedures are formulated according to the"Auditing Regulations of the People's Republic of China" to safeguard the value and accretion of State assets, enforce the State's financial and economic laws and regulations, strengthen audit supervision over Chinese-foreign joint equity and contractual ventures and promote their sound development. | | 第一条 为了保障中华人民共和国国有资产的保值增殖,严肃国家财经法规,加强对中外合资经营企业、中外合作经营企业(以下简称合资、合作企业)的审计监督,促进合资、合作企业健康发展,根据《中华人民共和国审计条例》制定本办法。 |
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Article 2. The Chinese-foreign joint equity and contractual ventures mentioned in these Procedures are businesses established according to PRC's "Chinese-Foreign Joint Equity Ventures Law,""Chinese-Foreign Joint Contractual Ventures Law," and other relevant laws and regulations. ...... | | 第二条 本办法所称的合资、合作企业,是按中华人民共和国《中外合资经营企业法》、《中外合作经营企业法》以及其他有关法律、法规的规定成立的企业。 ...... |
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