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目前各部门、单位正在陆续成立内部审计机构,开展内部审计工作.但是有些同志对内部审计的概念,还不够明确.《财会通讯》今年第二期刊载山西省榆次市经纬纺织机械厂张连生、蒋林辉两同志的《企业急需开展内部审计工作》一文(以下简称《张蒋文》)就把内部稽核和内部审计混淆起来.为了有利于内部审计工作的顺利开展,我认为有必要加以澄清.特提出个人的看法,供商榷. 一、《张蒋文》以经纬纺织机械厂1984年流动资金周转迟缓,银行贷款大幅度上升的事例,说明“究其原因,除1984年材料资金占用过多外,一个很重要的原因就是产品发出后,购货单位不能及时承付货款,拖欠货款太多.”文中指出:“如果企业配有审计人员,对这种资金不落实,开户银行又
At present, various departments and units are gradually setting up internal audit institutions to carry out internal audit work, but some comrades do not have a clear definition of internal audit.Securities and Communications Newsletter, the second issue of this year, lists Zhang Liansheng, Jingwei Textile Machinery Factory of Shanxi Province, The article “Enterprises in urgent need of carrying out internal audit work” by Comrade Jiang Linhui confused the internal audit with the internal audit. In order to facilitate the smooth development of the internal audit work, I think it is necessary to clarify. First, “Zhang Jiang Wen” to Jingwei Textile Machinery Factory in 1984 liquidity slowed down, a substantial increase in bank loans, the case, “study the reason, in addition to material resources in 1984 to take up too much , A very important reason is the product is issued, the purchase unit can not promptly pay the purchase price, payment owed too much. ”The article states:" If the company is equipped with auditors, the funds are not implemented, the bank and the bank