企业资产负债和损益审计的必要性对企业资产负债和损益的审计是保护投资者权益的需要。现阶段,企业制度股份化,投资主体多元化,成为社会经济运行中的热点。国有企业由原来单一的国家投资转变为法人、私人、外商投资等,经营方式也由国家独家经营变为联营、租赁经营、股份经营和外商合资合作经营等。作为投资者,最关心的是投入企业的资本是否保全和增值。新颁发的《通则》建立了资本金制度,对不同投资主体投入企业的资 The Necessity of Auditing Corporate Assets, Liabilities and Profits and Losses The audit of corporate assets, liabilities, and profits and losses is necessary to protect the rights and interests of investors. At the current stage, the corporate system has become a shareholding, diversification of investment entities has become a hot spot in social and economic operations. State-owned enterprises have turned from single national investments to legal persons, private individuals, and foreign investors, and their operating methods have also changed from exclusive state operations to joint ventures, lease operations, shareholding operations, and foreign joint ventures and cooperative operations. As an investor, what is most concerned is whether the capital invested in the enterprise is preserved and value-added. The newly issued “General Regulations” established a capital system to invest in different investment entities.