【摘要】：正 為適應(yīng)歐共體12個成員國在1993年形成單一市場制度的需要,歐共體委員會在公司法領(lǐng)域進行了積極的工作。作為開展這項工作的法律基礎(chǔ),歐共體第54項章程要求成員國的公司法協(xié)調(diào)一致。歐共體成員國必須把歐共體第4、第7號指令載入各自國家法律中。這些條款已于1986年1月1日在德國生效。其中第4號指令主要是有關(guān)會計、審計及其報告方面的規(guī)則。該號指令允許成員國豁免對一些較小的公司審計,并只要求其公布財務(wù)報告的部分內(nèi)容。第4號指令編進德國公司法,在德國商法典第三冊中作了詳細規(guī)定。單一公司已在1986年12月31日后的業(yè)務(wù)年度開始應(yīng)用,而集團公司則從1989年12月31日后的業(yè)務(wù)年度開始應(yīng)用。隨著第4號指令被德國公司法吸收,普通會計準則也當(dāng)然體現(xiàn)在德國公司法中。
[Abstract]:In order to meet the needs of the formation of a single market system in 1993 in the 12 member countries of the EC, the EC Commission has carried out active work in the field of corporate law. As the legal basis for this work, Article 54 of the EC requires harmonization of corporate law among member States. EC member States must incorporate EC Directive 4 and 7 into their respective national laws. These provisions entered into force in Germany on January 1, 1986. Instruction No. 4 mainly deals with accounting, auditing and reporting rules. The directive allows member states to exempt themselves from auditing smaller companies and requires them to publish only part of their financial reports. Directive No. 4 is incorporated into German Company Law and is regulated in detail in the third volume of the German Commercial Code. The single Company has been in operation since December 31, 1986, while the Group Company has been using it for the business year after December 31, 1989. With the adoption of Directive No. 4 by German Company Law, general accounting standards are of course embodied in German Company Law.

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