问:对1991年国营文教、卫生企业财务决算要着重审查哪几个方面? 答:①审查其成本、费用列支范围,纠正各种违反规定乱摊成本、费用的问题;②审查企业营业外支出情况。纠正随意列支问题;③审查企业车间经费和企业管理费的开支情况,纠正铺张浪费的现象;④审查企业留利情况,纠正随意放宽政策,减税让利挤占国家收入的 Question: Which areas should be examined for the financial accounts of state-run cultural and educational enterprises and public health enterprises in 1991? A: (1) To examine the scope of costs and expenses and to correct the costs and costs of various kinds of indiscriminate distribution; (2) Expenditure. Correct the discrepancy between expenditures and expenditures; ③ examine the expenditures of enterprise workshop expenses and enterprise management fees and correct the extravagance and waste phenomenon; ④ examine the situation of enterprises’ profit retention, correct the policy of relaxing arbitrarily,