| 企业不良资产成因及审计对策 |
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| 引用本文： | 马慧.企业不良资产成因及审计对策[J].无锡商业职业技术学院学报,2003,3(3):36-37. |
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| 作者姓名： | 马慧 |
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| 作者单位： | 无锡商业职业技术学院,审计科,江苏,无锡,214063 |
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| 摘 要： | 企业不良资产已成为阻碍国有企业提高资本运营质量的重要因素。目前,有关法规尚未明确界定不良资产。在审计工作中,审计人员往往凭经验和理解来做出判断,而这种判断经常不被企业接受或认可。文章就不良资产的基本含义、形成原因和审计对策做一探讨。
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| 关 键 词： | 不良资产 审计 成因 对策 |
| 文章编号： | 1671-4806(2003)03-036-02 |
| 修稿时间： | 2003年3月25日 |
How to Define Bad Capitals of an Enterprise |
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| MA Hui.How to Define Bad Capitals of an Enterprise[J].Journal of Vocational Institute of Commercial Technology,2003,3(3):36-37. |
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| Authors: | MA Hui |
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| Abstract: | Bad capital is one of the main factors which hinders enterprises from improving the efficiency of capital circulation. Until now not a single law has given an exact definition to harmful capitals, so auditors in their work usually marks bad capitals according to their own understanding and experience, which is seldom accepted by enterprises. This paper attempts to draw a clear boundary to bad
capitals. |
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| Keywords: | bad capital auditing methods |
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