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稽查制度是海关适应社会主义市场经济体制的要求,借鉴发达国家海关外部审计制度的成功经验,结合我们的实际而推行的一种新的管理制度,该制度以到企业查帐为主要手段,对企业的进出口活动的全过程实施监管,通过对企业帐簿、资料的审核确定企业进出口行为的合法性,从而体现方便与严密、效能与制约相统一的管理思想。 进出口企业帐册是海关稽查的对象,虽然《中华人民共和国会计法》、《企业财务通则》和《企业会计准则》对企业帐簿设置都作
Inspection system is the customs adapt to the requirements of the socialist market economic system, learn from the successful experience of the developed countries, the external audit system, combined with our actual implementation of a new management system, the system to check the accounts as the main means of The whole process of the import and export activities of the enterprise is supervised. The legitimacy of the import and export activities of enterprises through the examination and verification of the enterprise books and data, so as to reflect the management idea of convenience and strictness, efficiency and restriction. Import and Export Enterprise Book is the object of customs inspection, although the “People’s Republic of China Accounting Law,” “General Principles of Corporate Finance” and “Accounting Standards for Business” on the business books are set