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企业承包经营合同终结审计的主要内容是审查企业是否存在“短期行为”,造成国家财产损失,影响财政收入。一、审计资产是否增殖企业的资产属国家所有,承包经营者只有经营权和使用权。承包期开始,国家将整个企业的资产,通过清查后移交给承包者自主经营、自负盈亏、独立承担风险。承包期满,承包者理所当然地要物还原主。无论是固定资产或流动资产,如有增值,就是承包者干出的业绩;如有减值,就应追查原因,落实承包责任。因此,审计注意力主要应放在设备和库存物资上。审计的内容,应侧重审计实物效量是否增值。如发生资产减值,其减值金额应纳入承包期间的盈亏计算,以体现合同双方的经济责任。
The main content of an enterprise’s contracted business contract termination audit is to examine whether the company has “short-term behavior”, causing state property losses and affecting fiscal revenue. I. Whether or not the audit assets are proliferating The assets of the enterprise are owned by the state, and the contractor has only the right to operate and use it. At the beginning of the contracting period, the state transferred the assets of the entire enterprise to the contractor for self-management, self-financing and profit-taking and took risks independently after the inventory. When the contract expires, the contractor naturally takes things to restore the Lord. Regardless of whether it is fixed assets or current assets, if there is value added, it is the performance of the contractors; if there is any impairment, it should trace the reasons and implement contract responsibility. Therefore, the audit should mainly focus on equipment and inventory. The content of the audit should focus on whether the audit of physical effectiveness is of value. In the event of impairment of assets, the amount of impairment shall be included in the calculation of profit and loss during the contract period to reflect the economic responsibilities of both parties to the contract.