企业经济业务重分类及其控制和审计研究

本文通过对经济业务分类和审计方法的演变分析,尤其是针对现在国内外流行的"业务循环"经济业务分类方法与根据业务循环,开展内部控制测试与审计中存在的重复和遗漏之不足,提出了崭新的企业经济业务新的分类标准,主张将企业全部经济业务分成广义购进、广义销售、货币收付和资料生成四大类型,然后研究在新的分类下每类业务的控制与审计重点,以达到消除目前在控制与审计活动中存在大量重复作业,节约审计资源,降低审计成本,提高审计质量与效率之目的。

Aiming to reduce the repetition and omittance caused by applying the worldwide popular ＂cycle of business operations＂ method of classifying business transaction and the method of internal control testing and auditing based on th e cycle of business,the article reviewed the business transaction classifying a nd audit method by evolutional analysis,and proposed brand new classifying stan dard that divides the business transactions into four types,i.e.,general purch ase,general sales,currency receiving defrayment and information generation, and then studied the control and audit key points of each type,so as to elimina te the large amount of repetition work in the current control and audit activiti es,save audit resources,reduce audit cost and improve audit quality and effici ency.