| 试论承包经营责任制追补审计 |
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| 引用本文： | 孟秀唐,唐惠平. 试论承包经营责任制追补审计[J]. 武汉工业学院学报, 1990, 0(2) |
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| 作者姓名： | 孟秀唐 唐惠平 |
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| 作者单位： | 武汉市审计局(孟秀唐)，武汉粮食工业学院企管系(唐惠平) |
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| 摘 要： | 由于许多承包企业来不及实行事前审计,其承包基数往往主要根据财务报表确定,因而产生了一些不良后果.本文主张对这类企业实行承包经营责任制追补审计,并探讨了追补审计的具体做法,以及如何处理追补审计与承包合同的关系.
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| 关 键 词： | 追补审计 事前审计 承包经营责任制 |
ON THE SUPPLEMENTARY AUDIT OF THE SYSTEM OF THE CONTRACTED RESPONSIBILITY |
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| Meng Xiutang. ON THE SUPPLEMENTARY AUDIT OF THE SYSTEM OF THE CONTRACTED RESPONSIBILITY[J]. Journal of Wuhan Polytechnic University, 1990, 0(2) |
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| Authors: | Meng Xiutang |
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| Affiliation: | Meng Xiutang ( Financial Departement of Audit Bureau of Wuhan City )Tang Huiping ( Business Administration Department ) |
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| Abstract: | Since many contracted business firms have no enough time toper-form a preaudit before signing their contracts, their contracted bases had to be mainly determined by their financial data. Therefore, it must bring about some bad results in practice.It's suggested in this paper that the supplementary audit be performed for such kind of business firms.In the meantime, a practical method of the supplementary audit as well as how to deal with the relationship between a supplementary audit and a contract are also put forward in this paper. |
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| Keywords: | supplementary audit preaudit the system of the contracted reponsibility |
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