论文部分内容阅读
为了适应社会主义市场经济发展的需要,规范和加强财务管理和经济核算工作,根据《企业财务通则》、《企业会计准则》,从今年7月1日起,我国将执行新的会计制度。 新的会计制度的施行,将给审计工作带来一些新的课题。为了顺利接轨,审计人员必须认真学习“两则”和新会计制度,按照“两则”和新会计制度的内容,重新考虑各方面的审计内容和方法。为此,现就负债审计的目的、内容和方法问题,谈点粗浅意见。
In order to meet the needs of the development of the socialist market economy and standardize and strengthen financial management and economic accounting, according to the “General Principles of Corporate Finance” and “Enterprise Accounting Standards”, starting from July 1 this year, China will implement a new accounting system. The implementation of the new accounting system will bring some new issues to the audit work. In order to achieve smooth integration, the auditors must seriously study the “two” and new accounting systems, and re-consider the contents and methods of auditing in all aspects in accordance with the contents of the “two” and new accounting systems. To this end, we now have some superficial views on the purpose, content, and method of liability audit.