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随着企业制度的改革,企业内部经营机制更具开放性和灵活性,经营自主权和资金管理权进一步加大,而个别单位内部控制制度不健全,在一定程度上为部分单位账外设账、私设“小金库”提供了条件。本文以锦州宝强制衣有限责任公司为例,通过对公司账外资金形成的具体表现进行分析,提出公司账外资金的审核方法。
With the reform of the enterprise system, the internal operating mechanism of the enterprise is more open and flexible, the operating autonomy and the fund management power are further increased, while the internal control system of the individual unit is not perfect. To a certain extent, , Private “small treasury ” provides the conditions. This article takes Jinzhou Baoqiang Garment Co., Ltd. as an example. By analyzing the concrete performance of the company’s non-performing funds, this paper puts forward the method of auditing the company’s non-performing funds.