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广西柳州市牙膏厂是生产经营两面针中药牙膏的厂家,已在国内外市场上赢得了一定声誉。建厂十多年来,生产发展很快,经济效益也不错,但是由于“居安”而不“思危”,曾有一段时间吃了忽视管理、经济效益连年滑坡的苦头。1985年柳州市审计局派出人员进行就地审计,但该厂许多干部对审计不理解,思想不通,认为象这样生产发展较快、效益较好的企业还来审计干啥,不大乐意接受审计,因此,第一次审计收效甚微。1989年柳州市审计局对该厂进行第二次审计。这次审计主要是帮助该厂查问题,找原因,促进该厂克服“居安”而不“思危”的思想,改善经营管理,使企业更上一层楼。在审计中发现该厂1988年及1989年的利润都未剔除当年潜亏因素,实际上这两年是虚盈实亏的。柳州市审计局抓住这一情况,进行了认真地分析研究,仔细地查找其原因,认
The Liuzhou Toothpaste Factory in Guangxi is a manufacturer that manufactures and sells Zanthoxylum bungeanum toothpaste, which has won a certain reputation in the domestic and foreign markets. In the more than ten years since the establishment of the factory, the production has developed rapidly and the economic benefits have also been good. However, due to “ju si” and not “thinking of danger,” there has been a period of time when the management has neglected management and the economic benefits have been declining year after year. In 1985, the Liuzhou City Audit Bureau dispatched personnel to carry out on-site audits. However, many cadres of the factory did not understand the audit and thought was unreasonable. They thought that companies like this with faster production and better returns also audited the cognac and were not willing to accept the audit. Therefore, the first audit had little effect. In 1989, Liuzhou City Audit Bureau conducted a second audit of the plant. This audit is mainly to help the factory investigate problems, find out the reasons, and promote the factory to overcome the “Ji’an” rather than “thinking” ideas, improve business management, so that enterprises to a higher level. In the audit, it was found that the profits of the plant in 1988 and 1989 did not exclude the potential loss factor in the year. In fact, these two years were the actual losses. The Liuzhou Audit Bureau seized this situation and conducted a careful analysis and study to find out the reason carefully.