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随着改革开放形势的不断发展,我国与国外的经济联系日益广泛,特别是近年来,合营、合资、对外承包工程、对外贸易、旅游等涉外企业不断增多,其财务收支都涉及到外汇,但对我国大多数国营企事业单位来说,外汇业务还是比较陌生的领域。审计人员平常也接触较少,有关外汇管理方面的资
With the continuous development of the reform and opening up, the economic ties between our country and other countries have become increasingly widespread. Especially in recent years, the number of foreign-funded enterprises such as joint ventures, joint ventures, foreign contracted projects, foreign trade and tourism has been on the increase. The financial revenues and expenditures of the two countries involve foreign exchange, However, for most state-owned enterprises and institutions in China, the foreign exchange business is still a relatively unknown area. Auditors also usually have less exposure to foreign exchange management