各省、自治区、直辖市、计划单列市财政厅(局):为了进一步加强企业、行政事业单位(以下简称“单位”)的会计信息管理工作,规范企业、单位会计决算行为,提高会计决算报表质量,推动地方会计报表决算工作,财政部决定于2002年5月～8月对部分地区进行2001年度地方企业、单位会计决算报表的抽样稽核工作。一、稽核范围2001年度地方企业、单位会计决算报表稽核工作,由财政部根据全国地方编制2001年度会计决算报 In order to further strengthen the management of accounting information of enterprises and administrative units (hereinafter referred to as the “unit”), the Accounting Bureau (bureau) of each province, autonomous region, municipality directly under the Central Government and the cities under separate state planning shall regulate the accounting final accounts of enterprises and units and improve the accounting final accounts Quality, and promote the final accounts of local financial statements, the Ministry of Finance decided in May 2002 to August in some areas for the year 2001 local enterprises, units of accounting statements of the sample audit. First, the scope of the audit 2001 local enterprises, units accounting statement audit work by the Ministry of Finance in accordance with the preparation of national accounts of 2001 final accounts