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当前,企业内部的规章制度,有许多已不能适应新的情况,有些制度应破的未破,应立未立.为了加强企业管理,提高经济效益,笔者认为,应当迅速建立企业内部审计制度,因为内部审计人员最熟悉企业的实际情况,了解企业的核算状况,最容易找到企业的薄弱环节,进行对症下药. 我们厂是纺织机械系统的大型企业之一,1982年上半年实现工业总产值4,271万元,流动资金平均占用只2,533万元,周转天数仅107天,银行贷款也只有575万元.而1984年上半年工业总产值虽完成4,022万元,而流动资金平均占用却达3,440万元,周转天数长达182天,银行贷款增到1,388万元.究其原因,除1984年材料资金占用过多外,一
At present, there are many internal rules and regulations of enterprises that cannot adapt to the new situation. Some systems should be broken and should be erected. In order to strengthen enterprise management and increase economic efficiency, the author believes that an internal auditing system should be established quickly. Because the internal audit personnel are most familiar with the actual situation of the company and understand the accounting status of the company, it is easiest to find the weak links of the company and to apply the right medicine. Our factory is one of the large-scale enterprises of the textile machinery system. In the first half of 1982, the total industrial output value reached 42.71 million. In yuan, the average amount of liquidity was only 25.53 million yuan, and the number of working days was only 107 days. The bank loan was only 5.75 million yuan. Although the total industrial output value in the first half of 1984 was 40.22 million yuan, the average amount of liquidity was 34.4 million yuan. The number of working days was as long as 182 days, and bank loans increased to 13.88 million yuan. The reason is that, except for the excessive use of material funds in 1984,