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1.全面审计。指按《承包条例》和承包合同,依据法律法规,对承包期的企业行为及结果进行考核、检查和评价。其基本要求:在时间上是对整个承包期进行审汁。凡是在承包期内的年度预结中没有进行审计或审计不彻底的承包企业都要全面审计。在内容上主要指:(1)财务核算审计。包括财务管理是否健全;财务报表是否正确完整;财务收支、成本核算是否合法,是否符合制度规定;企业内部的管理制度能否保证帐目、资料的准确、可靠
1. Comprehensive audit. Refers to the “contracting regulations” and the contract, according to laws and regulations, the contract period of corporate behavior and results of assessment, inspection and evaluation. Its basic requirement is to review the entire contract period in terms of time. Any contracting company that fails to conduct audits or complete audits during the annual pre-contracting period during the contracting period shall conduct a full audit. In terms of content mainly refers to: (1) financial accounting audit. Including whether the financial management is sound; whether the financial statements are correct and complete; whether the financial revenue and expenditure and cost accounting are legal and whether they meet the system requirements; whether the internal management system can guarantee the accuracy and reliability of the accounts and data.