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应扣风险基金 -法律知识
释义
法律分析:
风险投资基金又叫创业基金,是当今世界上广泛流行的一种新型投资机构。它以一定的方式吸收机构和个人的资金,投向于那些不具备上市资格的中小企业和新兴企业,尤其是高新技术企业。
法律依据:
《会计师事务所职业风险基金管理办法》
第二条 事务所应当按照本办法规定提取和使用职业风险基金。事务所分所的职业风险基金,由事务所统一提取和使用。
第三条 事务所应当于每年年末,以本年度审计业务收入为基数,按照不低于5%的比例提取职业风险基金。
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更新时间:2026/1/16 16:40:51