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近几年,国营文教卫生企业财务决算报表质量有了较大的提高,但也还存在着一些需要研究和解决的问题,现就如何进一步做好财务决算编审工作谈点看法。一、做好财务决算编审前的准备工作1.平时要认真做好月报、季报和半年报报表的审核工作,及时了解和掌握企业生产经营活动情况和存在的问题。例如,掌握企业生产计划完成情况;企业产品销售情况;企业成本或费用升降情况;企业利润升降情况;企业上交税利情况;企业产品库存情况;企业管理费支出情况;企业流动资金周转情况等,为年终审核财务决算积累资料。2.提出编制年度财务决算的具体要求。国营文教卫生企业年度财务决算报表如何审核,
In recent years, the quality of financial statements of state-owned cultural and educational enterprises has been greatly improved, but there are still some problems that need to be studied and solved. Now, some suggestions are put forward on how to further improve the compilation and review of financial statements. First, do a good job financial preparation Preparatory work before the editorial 1. Usually do a good job of monthly, quarterly and semi-annual report of the audit work to keep abreast of and grasp of business activities and existing problems. For example, master the completion of the production plan of the enterprise; the sales of the enterprise’s products; the rise or fall of the cost or expense of the enterprise; the rise and fall of the enterprise’s profit; the situation of the enterprises paying taxes and profits; the inventory of the enterprise’s products; the expenditure of the enterprise management fee; , To accumulate data for the year-end audit of financial statements. 2. Proposed preparation of the annual financial statements of the specific requirements. State-run culture and health enterprises annual financial statements how to audit,