If the enterprise raises any objection to the audit opinions and fails to adjust the final finance account, it shall submit the final finance account accompanied with explanatory materials to the SASAC.

企业对审计意见存有异议且未进行财务决算调整的，应当在上报财务决算报告时，向国资委提交说明材料。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 30.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 30.04.2011