试论事业单位财务规则与财务审计

On Financial Regulations and Audit of public Undertakings

主要根据对我国事业单位财务规则改革各项内容的解读,提出事业单位财务审计应相应改革、变化,并具体针对财务工作的六个方面提出了具体的审计范围、方法和重点,以保障我国事业单位快速、健康、有序发展。

Studying each item of financial regulation reforms, the author thinks that the finanacial audit of public undertakings should relatively reform and change. He also puts forward the concrete audit range, methods and focus in the light of the six aspects of financial affairs so that our public undertaking can rapidly, healthily and orderly develop.