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当前,烟草行业重视预算审计的执行效果。一些烟草企业缺乏成熟的预算审计管理经验。为此,烟草企业的预算审计应实施预算审计质量管理,依据烟草企业的行业特点,按照审计项目的各阶段的审计重点,加强预算审计质量管理控制,这样才能发挥预算审计对烟草企业有效的监督与服务职能。因此,烟草行业的各企业应积极推广预算审计质量管理。本项研究在烟草企业的可持续发展中具有重要的现实意义。
At present, the tobacco industry attaches importance to the implementation of budget audit. Some tobacco companies lack a mature budget audit management experience. Therefore, the budget auditing of tobacco enterprises should implement the quality management of budget auditing. According to the characteristics of tobacco industry, auditing quality control of budget auditing should be strengthened in accordance with the auditing priorities of various stages of auditing projects, so that budget auditing can effectively exert supervision over tobacco enterprises With service functions. Therefore, all enterprises in the tobacco industry should actively promote budget audit quality management. This study has important practical significance in the sustainable development of tobacco companies.