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今年元至七月,阳新县李家湾铜矿审计科在企业改革中,充分发挥审计职能作用,帮助下属车间加强管理,收到较好的效果。矿属选矿车间共有干部职工151人。今年初,该车间主任离任,审计科在实施离任审计中,发现一九九三年和一九九四年处理矿石量基本相等,但成本消耗悬殊。一九九三年累计消耗原料300吨,而九四500吨。针对这一情况,审计科组织仓库以及有关科室对各种生产用进行清理,终于找出问题的症结,主要是石灰粉配比超定额,领料手续不严所致。于是审计人员提出了完善仓库物资管理等五项内控制度的建议。审计后,该车间健全制度,采取措
From January to July of this year, the auditing department of Lijiawan Copper Mine in Yangxin County gave full play to the role of auditing function in corporate reform, helping subordinate workshops to strengthen management and receiving good results. Mineral processing plant a total of 151 cadres and workers. Earlier this year, the director of the workshop left. In the implementation of the outgoing audit, the Audit Section found that the amount of ore handled in 1993 and 1994 were basically the same, but the cost was very poor. In 1993, a total of 300 tons of raw materials were consumed, while 94,500 tons. In response to this situation, the audit department organized the warehouse and the relevant departments to clean up various production and finally found the crux of the problem, mainly due to excess lime powder ratio, due to lax procedures. Therefore, the auditors put forward suggestions on improving five internal control systems, such as warehouse materials management. After the audit, the workshop to improve the system, take measures