关于国企改制期间经营损益审计的探讨

在国有企业改制过程中存在一个特殊的环节 ,即实施企业改制评估基准日至新公司注册登记日期间的经营损益审计。在专项审计事务中 ,特别要注重审查企业的成本计算和固定资产折旧环节 ,关注企业的债务重组、非正常的费用开支、资产损失等事项 ,最后进行审计调整

Probe into the Audit of Marketing Profit and Loss During the Period of State-owned Enterprises' Reform

In the course of reform of state owned companies,there is a special link,that is,the audit of marketing profit and loss between the date of evaluation standard of the reform and the date of certification of the new company in the state owned company.In the special audit,special attention should be paid to the link of cost calculation and fixed assets depreciation,reorganization of the debts,non regular expenditure and loss of assets,and then carry out audit adjustment.