理登记机关应当要求企业限期改正；逾期不改的，应当按照国务院的规定，提请工商行政管理机关，不予办理登记注册或者工商年检。

第十条  企业按照合同、章程规定或者其他原因解散清算后，在申请注销工商登记前，须向财政部驻当地财政监察专员办事机构或者主管财政机关注销财政登记。

第十一条  企业违反本办法的规定，不办理财政登记（包括变更登记和注销登记）或者不申请办理年检的，会计师（审计）事务所不得受理其验资、查帐的申请，财政监察专员办事机构和主管财政机关视情节轻重，依照《外商投资企业执行新财务制度的补充规定》等有关法规，予以处罚。

第十二条  本办法由财政部负责解释。各省、自治区、直辖市、计划单列市财政厅（局）、财政部驻各地财政监察专员办事处，可根据本办法，结合本地实际，制订具体实施意见，并报财政部备案。

第十三条  本办法自发布之日起执行。此前已办理财政登记的企业，须在本办法发布之日起９０日内，到财政部当地财政监察专员办事机构或者主管财政机关申领换发财政部统一印制的《外商投资企业财政登记证》。

 

Administration of Financial Registration of Foreign Investment Enterprises Procedures

（Promulgated by the Ministry of Finance on， and effective as of， 8 May 1996.）

　　Article 1　The following procedures are formulated in accordance with the PRC Accounting Law， the Financial Affairs of Enterprises General Principles， the State Council， Consolidation of Accounting Procedures and Improving the Quality of Accounting Notice and the provisions of other relevant national laws and regulations in order to standardize the administration and supervision of the financial affairs of foreign investment enterprises.

　　Article 2　Foreign investment enterprises （hereafter “enterprises” shall， within 30 days of the date of being issued a copy of a business licence signed by the Administrative Department in Charge of Industry and Commerce， carry out financial registration according to the following stipulations：

　　1. Enterprises and institutions under the central administration independently engaged in Sino-foreign equity joint-venture and co-operative enterprises； institutions under the central administration jointly with local enterprises and institutions engaged in Sino-foreign equity joint-venture and co-operative enterprises； as well as foreign-invested financial organizations， shall complete financial registration procedures with the office of the local commi

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