Article 59 a foreign - capital enterprise shall , in accordance with chinese laws , regulations and the provisions of financial organs , set up financial and accounting systems , which shall be reported , for the record , to the financial departments and the tax authorities at the place where the enterprise is located 第五十九条外资企业应当依照中国法律、法规和财政机关的规定，建立财务会计制度并报其所在地财政、税务机关备案。
Article 35 the private enterprise must , in accordance with the finance and accounting regulations of the state and provisions of the tax authority , set up its financial and accounting system , allocate personnel in charge of finance and accounting , establish the accounting books , make up and report the statement of financial affairs , perform strictly the obligation of tax - paying and accept the supervision and check of the tax authority 第三十五条私营企业必须按照国家财务会计法规和税务机关的规定，健全财务会计制度，配备财会人员，建立会计帐簿，编送财务报表，严格履行纳税义务，接受税务机关的监督检查。
From two aspects , the last part mainly discusses the compatible institution construction required by the positive development of china ' s trust operation , one is to improve the inner - control mechanism and the other is to develop and create good outside institution environment for the trust operation and consequently perfect the institution of social trust , trust regulation , property right , trust registration , trust tax revenue , accounting institution of trust financial affairs and trust laws 文章最后一部分主要探讨了中国信托业良性发展需要的配套制度建设，认为：一方面，要健全信托机构的内部控制机制；另一方面，要为信托业发展创造良好的外部制度环境，相应完善社会信用制度、信托监管制度、产权制度、信托登记制度、信托税收制度、信托财务会计制度以及信托法律制度等方面的制度。
The reform will bring about lots of changes in the organizational system , personnel system , accounting system , target management system and evaluation system of national universities , such as cancellation of civil servant status of university teachers , introduction of the third - party evaluation into universities and linking up appropriating funds for the universities with the result of evaluation , etc 国立大学实施法人化改革之后，在组织体制、人事制度、财务会计制度、目标管理和评价制度四个方面发生诸多变化，包括废除教师的公务员身份、设立第三方评估机构、将事业费拨付与评估结果挂钩等。
Basis ( system of accounting of finance affairs of company of flow of goods " regulation , operating expenses but detail is : incidental expenses of welfare funds of management personnel salary , management personnel , traffic expense , carry , pack arrange cost of cost , insurance premium , exhibition , poor travelling expenses , retention fee , examine cost of commission of accumulative total of poundage of loss of cost , transfer fee , goods , service , import and export merchandise , advertisement 根据（商品流通企业财务会计制度》规定，营业费用可明细为：经营人员工资、经营人员福利费、运输费、运杂费、包装整理费、保险费、展览费、差旅费、保管费、检验费、中转费、商品损耗、劳务手续费、进出口商品累计佣金、广告费。
The object of accounting reports of the corporation involved in the reorganization is different from when that of the corporation in normal operational state because of the changed accounting entity , in effect of original entity ' s accounting postulate on the changed accounting entity ' s controlling right , etc . the historical cost information based on going concern of original accounting entities wo n ' t satisfy the different demands of accounting information in the reorganization process . based on the discussion of the theory of asset reorganization accounting , chapter 4 inquires into accounting practice according to the different types of asset reorganization 重组整合阶段会计工作的基本点包括： ( 1 )按照资产重组方案和企业具体经营目标的要求对重组后续工作进行控制，包括成本控制、资产使用控制、效益控制等； ( 2 )按会计准则的要求结合企业的经营规模和管理特点建立财务会计制度，内容涉及会计工作机构设置、会计人员配备与分工、会计核算组织等； ( 3 )按企业经营特点和管理要求建立内部管理会计系统，包括预测决策系统、责任控制与责任核算体系、业绩评价与考核系统等。
However , under the influence of special historical background , there still exist grave drawbacks in legislation , content , administration , standardized treatment of tax accounting in tax law . with china ' s entry into wto , together with the changes in international income tax system and the corresponding changes in financial accounting system and principles , it is becoming increasingly urgent to improve and perfect chinese corporate income tax system 但是，由于受特殊的历史背景影响，企业所得税法律与制度无论从立法规范、内容体系还是在征管体制、税务会计的规范处理等方面都存在着比较重大的缺陷，特别是随着中国加入世界贸易组织和国际上所得税制度与之相应的财务会计制度与准则的变化，使得我国企业所得税制度的改革与完善日益迫切。
The auditing evaluation for economical duties of officials during their tenures indicates the auditing evaluation on the responsible duties of officials in the truthfulness ， legality , efficiency and others of finance and accounting affairs of their occupations it is core of the auditing for economical duties of officials during their tenures the basic principal to obey by such evaluation is objective and justness the foundation of such evaluation is account data and relevant economic activities the standards used by such evaluation are laws ， regulations ， contracts ， budget and plans this paper makes a study about the auditing evaluation for economical duties of officials during their tenures a profound discussion is made about its basic theories ， and setting up of the norm system ， it touches some existing issues in practice as well an attempt is also made here to analyse economical duties of officials during their tenures at last of the paper , a proposal is made to further regulate and perfect the auditing evaluation for economical duties of officials during their tenures in terms of china ' s concrete situation 评价的依据是审计查实的会计数据及经济活动的情况。评价的标准是国家的各项法规、财务会计制度以及单位的合同、预算、计划等。本文对任期经济责任审计评价中一些方面的问题进行了研究和讨论，其中对评价的基本理论、评价指标体系的建立、经济责任的分析以及实践中存在的问题等方面进行了较为深入的分析和探讨，并结合我国实际情况提出了进一步规范和完善任期经济责任审计评价的建议。
There are defects in the theory system . financial management system is unsuitable to development of accounting events . the financial fund management system has restrained the management of the social security fund 由于我国社会保障会计改革的步伐加大，社会保障会计实践已经超前于会计理论的发展，现行社会保障会计体系存在着许多问题，如理论体系中有缺陷，财务会计制度不能适应会计实务的发展，社会保障覆盖面小，基金缺口大，财政资金管理体制约束了社会保障基金的运营。
The company has more that 50 public certified accountants , public certified tax engineer and professional staff with senior or medium sprcialized technical titles who have an intimate knowledge of the state ' s financial and economic disciplines , taxation policies , laws and administrative regulations , financial accounting systems , have rich practical experience and broad scope of knowledge “尚德所”现拥有50多名既熟悉国家财经纪律、税收政策法律、行政法规、财务会计制度，又具丰富实践经验、知识面广的注册会计师、注册税务师及各类具有高、中级专业技术职称的专业人才。
