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一个企业在其法人地位正式确立后,它与审计部门在财务管理、审计监督和审计服务等方面的关系就随之产生了,一个精明能干的厂长、经理应如何处理好审企关系呢? 一、厂长、经理应主动为发展和运用审企关系创造条件,使企业在审计部门的心目中树立起一个良好的形象。在实际工作中,应注意以下几点: 1、要按时、准确上报会计报表,做好财务分析工作。审计部门可以通过会计报表了解企业的资金运用、财务成本、利润指标的计划完成情况,检查分析企业是否有拖欠上交利税、乱挤乱摊成本等违犯财经纪律的现象。同时,会计报表也是上级审计部门搜集财务信息的生要渠道。因此,厂长、经理要加强对企业财务工作的领导,督促财务部门及时编制会计报表,使会计报表内容完整,手续齐全,数字准确。
After an enterprise has officially established its legal person status, its relationship with the audit department in terms of financial management, audit supervision and auditing services arises. How should a smart factory manager and manager handle the relationship between the enterprises and the auditors? First, the director and manager should take the initiative to create the conditions for the development and application of the relationship between the audit firm and the enterprise so as to establish a good image in the audit department’s mind. In practical work, should pay attention to the following points: 1, to be on time, accurate reporting of financial statements, good financial analysis. The audit department can understand the application of the capital, financial cost and profit target of the enterprise through the accounting statements, and check and analyze whether the enterprises are in default of the financial and economic discipline due to the payment of profits and taxes in arrears. At the same time, the accounting statements are also the primary channels for the audit department to collect financial information. Therefore, the director and manager should strengthen the leadership over the financial affairs of the enterprise, urge the finance department to prepare the accounting statements in time so as to make the accounting statements complete, with complete procedures and accurate figures.