论文部分内容阅读
对企业的财政补贴在我国各级政府的财政支出中占据着重要地位,但这些补贴资金在管理上也存在各种问题,因而有必要通过审计改进对这类资金的管理。本文基于对企业财政补贴资金管理过程中存在的问题或风险点梳理的基础上,通过规范性研究的方法探讨对企业财政补贴的审计策略,并在此基础上提出改进我国企业财政补贴资金管理的建议,供审计人员参考。
Financial subsidies to enterprises occupy an important position in the fiscal expenditure of all levels of government in our country. However, there are various problems in the management of these subsidized funds. Therefore, it is necessary to improve the management of such funds through auditing. On the basis of combing the existing problems or risk points in the process of enterprise financial subsidy fund management, this paper discusses the audit strategy of enterprise financial subsidy through the method of normative research, and on this basis proposes improving the management of financial subsidies funds in our country Suggestions for auditors reference.