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LETTER OF THE MINISTRY OF FINANCE CONCERNING THE ISSUE ON THE STANDARD WITH WHICH THE ENTERPRISES WITH FOREIGN INVESTMENT WORK OUT THE ACCOUNTANT REPORT FORMS

The Ministry of Finance

Letter of the Ministry of Finance Concerning the Issue on the Standard with which the Enterprises with Foreign Investment Work out
the Accountant Report Forms

CaiKuaiBianZi [1997] No.39

October 13, 1997

The enterprises with foreign investment set up in China should work out the accountant report forms according to the Accountant System
of the People’s Republic of China on Enterprises with Foreign Investment. The provisions that working out accountant report forms
simultaneously according to the Chinese accountant rules and international accountant rules or accountant rules of the external listing
place in the Obligatory Provisions for the Rules of Companies Listed Outside printed and distributed by the Securities Commission
of the State Council and the State Economic Restructuring Office are only applicable to the companies listed outside our country
with regards to the accountant reports form. The companies not listed outside our country (the enterprises with foreign investment
included) should work out the accountant report forms according to the relevant Chinese accountant systems.



 
The Ministry of Finance
1997-10-13