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成本的内部审计,是指企业内部的专职审计人员,对企业生产经营过程中发生的生产费用和产品成本的真实性、合法性、效率性和效果性进行独立的审查和评价,并将评审结果连同改进建议报告企业领导,用以查错防弊,加强管理,提高经济效益的一种系统的管理控制方法。目前企业经济效益不高的表现是:投入多,产出少;基本建设周期长、投资回收慢;成本费用高,不少企业亏损;资金占用多,周转慢。从税收、财务、物价大检查的情况看,不少企业财务管理普遍存在“三低一高”和“三多一少”问题。即财会人员素质低,执行财经政策觉语低,财务管理水平低,违反财经纪律数额高;随意提高费用标准多,乱挤乱摊成本多,任意扩大营业外开支多,自觉遵守财经纪律少。一些企业为了保指标、保奖金,成本核算严重失实。因此,必须加强成本内审工作。
The internal audit of costs refers to the full-time audit personnel within the company who independently review and evaluate the authenticity, legitimacy, efficiency, and effectiveness of the production costs and product costs incurred during the production and operation of the company, and review the results. Together with the suggestions for improvement, corporate leaders will use a systematic method of management control to detect errors, strengthen management, and increase economic efficiency. At present, the performance of enterprises with low economic returns is: more investment, less output; long construction period, slow recovery of investment; high cost, many companies lose money; more funds are used, and turnover is slow. From the perspective of taxation, finance, and price inspections, many companies have the problems of “three lows and one high” and “three more and one less”. That is, the quality of accounting personnel is low, the implementation of financial policy awareness language is low, the level of financial management is low, and the amount of financial and regulatory violations is high; arbitrarily increasing the cost standards, chaos arbitrage the cost, and arbitrarily expanding operating expenses, consciously abide by less financial discipline. Some enterprises are seriously misunderstood in order to protect their indicators and guarantee bonuses. Therefore, the cost of internal audit must be strengthened.