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在近几年的审计实践中,我们发现一些单位在敏感的几项公用经费收支中往往采取“隐身”手段,通过瘦身、转移、分解等方式规避监督,造成财务核算不实,会计信息失真,财政财务违法违规行为层出不穷。一、“瘦身”招待费由于招待费规定标准过低和物价持续走高等客观因素的存在,在核定被审计单位的招待费支出情况时,所有单位都存在超额列支问题,只不过是超多超少而已。审计中一般都会把年超支10万元(特殊情况除外)以上的招待费在
In the audit practice in recent years, we find that some units often take the “stealth” approach in several public expenditures that are sensitive to evade supervision through downsizing, transfer, decomposition, etc., resulting in a false accounting. Accounting firms Information distortion, financial and financial irregularities after another. I. Hospitality Due to the objective factors such as the low standard of hospitality and the persistently rising prices, there is an over-arching issue for all units in the verification of the hospitality expenditure of the audited entity. Super ultra little less than it. In the audit will generally exceed the annual 100,000 yuan (except for special circumstances) above hospitality in