一、兑现审计的意义承包经营是通过合同的形式,把国家、企业、经营者、和职工的分配关系确定了下来。承包经营兑现审计是对承包人实行监督,保证承包人和承包经营企业的合法权益,按承包合同合理兑现的重要措施。在当前国家监控机制和财政法规尚未健全的情况下,一些企业在价值规律诱发下,急功近利,弄虚作假较为普遍。企业的这些行为严重背离了社会主义经济活动 First, the significance of honoring the audit Contract management is the form of the contract, the distribution of the country, companies, managers, and workers identified. The contracted management and cashing audit is to supervise the contractor and guarantee the legitimate rights and interests of the contractor and the contracted operating company, which is an important measure to be fulfilled in accordance with the contract. Under the circumstances that the current national monitoring mechanism and financial regulations are not yet sound, some companies are eager to make quick successes and falsifications under the law of value. These behaviors of enterprises have seriously deviated from socialist economic activities.