浅析国有企业往来账户的审计  

Discussion on the Audit of State-Owned Enterprise Current Account

作　　者：宇文郁 YU-wen Yu(Shij iazhuang Audit Bureau,Shij i azhuang 050001, China)

机构地区：[1]石家庄市审计局,石家庄050001

出　　处：《中小企业管理与科技》2017年第8期34-35,共2页Management & Technology of SME

摘　　要：对国有及国有控股企业运用国有资本从事生产经营活动的情况进行审计监督,是法律赋予审计机关的职责。通过列举企业利用往来账户舞弊的几种方式,分别从应收账款、其他应收款、预付账款等账户总结企业往来账的审计方法。It is the duty of the audit authority to audit the state-owned and state-holding enterprises in the course of the production and business activities. By enumerating several ways of using the current account fraud, respectively, from the accounts receivable, other receivables, prepayments and other accounts to summarize the audit method of corporate accounts.

关 键 词：国有企业 往来账户 审计 舞弊 

分 类 号：F239[经济管理—会计学]