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1988年2月27日国务院发布的《全民所有制工业企业承包经营责任制暂行条例》第七条规定:“实行承包经营责任制,由国家审计机关及其委托的其他审计组织对合同双方及企业经营者进行审计。”审计要实行“三先三后”审计,即承包前“先审计后承包”;承包期中“先审计后兑现”;合同终止前“先审计后离任”。本文就经营承包期中兑现审计谈一些看法。
On February 27, 1988, the State Council issued the “Provisional Regulations on the System of Contract-Management Responsibility of State-owned Industrial Enterprises” stipulating: “The system of contractual management shall be implemented. The state auditing organ and other auditing organizations entrusted by the state shall, to both parties to the contract and the enterprises Operators to audit. ”Audit to be implemented “ three first three after ”audit, that is, before the contract “ before the audit contract ”; contract period “ before the first audit after the cash ”before the termination of the contract After leaving office ". This article talks about cashing out audits during the period of operating contract.