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一、合营企业可行性研究审计的一般问题 (一)合营企业可行性研究审计的意义可行性研究审计,就是运用科学的方法和有效的手段,对拟建合营企业项目的可行性研究和其它有关方面的资料,进行全面的审查和评价,包括数量计算、技术经济分析与论证,提出评审意见或报告,客观地对确定合营企业项目是否切实可行,为项目的审批和决策提供可靠的依据。其意义在于: 1.可行性研究审计是对合营企业可行性研究进行全面评价合营企业是国家资本主义企业性质,在社会经济中交织了多方面经济利害关系。拟建合营企业未来经营状况(含盈利能力)和财务状况(含变现能力)如何,风险有多少,可靠性有多大,决定资金筹集的难易,投资的成败,直接影响社会经济的稳定和发展.因此,社会各方面都要求从客观、公证、第三者的
I. General issues of the joint venture’s feasibility study audit (1) The significance of the joint venture feasibility study audit The feasibility study audit is the use of scientific methods and effective means for the feasibility study of the proposed joint venture project and other related issues. The relevant materials are subject to comprehensive review and evaluation, including quantitative calculation, technical and economic analysis and argumentation, and submission of assessment opinions or reports, objectively determining whether the joint venture project is feasible and feasible, and providing a reliable basis for project approval and decision-making. Its significance lies in: 1. The feasibility study audit is a comprehensive evaluation of the feasibility study of joint ventures. The joint venture is the nature of the state capitalist enterprise. It intertwines many aspects of economic interest in the social economy. How the future business condition (including profitability) and financial status (including liquidity) of the joint venture are to be built, how much risk is there, and how dependable it is, determines the ease of fund raising, the success of the investment, and directly affects the stability and development of the social economy Therefore, all aspects of society require an objective, notarized, third party