| 制造业企业设备采购审计的几点思考 |
| |
| 引用本文： | 梁沛沛,谢瑞峰. 制造业企业设备采购审计的几点思考[J]. 价值工程, 2012, 31(36): 102-103 |
| |
| 作者姓名： | 梁沛沛 谢瑞峰 |
| |
| 作者单位： | 北京信息科技大学,北京,100192 |
| |
| 摘 要： | 文章从制造业设备采购的重要性出发,概述了审计人员对其进行审计的关键控制环节、常出现的问题以及审计方法;继而以A公司在实际设备采购中出现的问题为例,提出合理性的优化建议,以使A公司在其二期设备采购投资中节约成本,获取更大的投资效益。
|
| 关 键 词： | 制造业 设备采购 审计 |
Reflections of Auditing of Equipment Procurement in Manufacturing Enterprises |
| |
| LIANG Pei-pei , XIE Rui-feng. Reflections of Auditing of Equipment Procurement in Manufacturing Enterprises[J]. Value Engineering, 2012, 31(36): 102-103 |
| |
| Authors: | LIANG Pei-pei XIE Rui-feng |
| |
| Affiliation: | LIANG Pei-pei;XIE Rui-feng(Beijing Information Science and Technology University,Beijing 100192,China) |
| |
| Abstract: | From the importance of manufacturing equipment purchases,this paper summarizes critical control links,common problems and audit methods for audit staff,and then takes the problems of company A in the actual equipment procurement for example,proposes reasonable optimization suggestions,so that company A saves cost in equipment procurement of the second phase to obtain greater investment returns. |
| |
| Keywords: | manufacturing equipment procurement audit |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
