论文部分内容阅读
要做好价格成本监审工作,就必须分清财务成本、审计成本和价格成本的联系与差别。一、财务成本、审计成本和价格成本的内涵财务成本指企业财会人员依据有关规章制度在财务账上记录的企业为生产产品、提供劳务而发生的各种耗费。它反映的是企业自己记录的个别成本。审计成本指审计人员通过审查被审计单位的会计凭证、会计账簿、会计报表．查阅有关文件、资料,检查现金、实物、有价证券,向有关单位和个人调查等方式,依法对被审计单位的财务收支的真实、合法和效益进行公正评价后反映出的成本。审计成本通常对企业的财务成本进行了修正,真实地反映了被审计单位符合国家有关规定的经营成本。
To do a good job of cost supervision and examination of costs, we must distinguish between financial costs, audit costs and the cost of contact and differences. I. The Connotation of Financial Cost, Audit Cost and Price Cost Financial cost refers to the various expenses incurred by an enterprise’s accounting personnel in producing a product and providing labor services in accordance with the relevant rules and regulations. It reflects the individual costs recorded by the company itself. Auditing costs refer to the auditors to review the audited units accounting vouchers, accounting books, accounting reports. Inspecting the relevant documents and materials, checking cash, physical objects, securities, investigating the relevant units and individuals, etc., and making a fair assessment of the true, legitimate and effective financial revenues and expenditures of the audited entity in accordance with the law. The audit cost usually corrects the financial cost of the enterprise and truly reflects the operating cost of the audited entity that meets the relevant provisions of the state.