对高新技术企业专项审计有关问题的认识

发布时间：2018-02-15 20:30

本文关键词： 高新技术企业注册会计师专项审计高新技术产品审计风险研究开发费用研究开发项目认定管理办法开发活动　出处：《中国注册会计师》2010年02期 　论文类型：期刊论文

【摘要】：继2008年4月14日《高新技术企业认定管理办法》(国科发火[2008]172号)出台后,科技部、财政部和国家税务总局联合于2008年7月印发了《高新技术企业认定管理工作指引》(以下简称工作指引),对高新技术企业认定管理的一些测度指标进行了具体规定,包括对高新技术企业研究开发费用构成项目的详细规范。为了规范注册会计师执行高新技术企业认定专项审计业务,保证执业质量,满足高新技术企业认定管理工作的需要,中国注册会计师协会也于2008年11月发布了《高新技术企业认定专项审计指引》(以下简称专项审计指引)。上述两个指引为注册会计师在开展高新技术认定专项审计工作中提供了技术规范和实务指导,但在专项审计实务中仍存在较多的审计风险点需要注册会计师的专业判断和分析。
[Abstract]:Following the promulgation of the "measures for the Management of High-tech Enterprises' Accreditation in April 14th 2008" (National Science and Technology anger [2008] 172), the Ministry of Science and Technology, In July 2008, the Ministry of Finance and the State Administration of Taxation jointly issued the "guidelines for the determination and Management of High-tech Enterprises" (hereinafter referred to as the "work guidelines"), which specified some measurement indicators for the identification and management of high-tech enterprises. Including the detailed specification of the projects that constitute the research and development expenses of high-tech enterprises. In order to standardize the certified public accountants to carry out the special audit business for the identification of high-tech enterprises, to ensure the quality of their practice and to meet the needs of the management work of high-tech enterprises' cognizance, The Chinese Institute of Certified Public Accountants (CPAs) also issued the "guidelines for the Special auditing of High-tech Enterprises" (hereinafter referred to as the "Special Audit guidelines") on November 2008. The above two guidelines are for CPAs to carry out special audits for high-tech recognition. Providing technical norms and practical guidance in their work, However, there are still many audit risk points in special audit practice which need professional judgment and analysis of CPA.
【作者单位】：浙江中汇会计师事务所;
【分类号】：F239.6

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