伊朗回购合同模式下回购审计分析

Analysis of the audit of the buyback under the Iranian petroleum buyback contract

按照伊朗回购合同的要求,作业者须按照回购合同条款,先期垫付执行合同所需的投资,而且这些投资须经过伊朗国家石油公司(NIOC)审计后,方可作为投资成本,计息回收。本文基于工作实践,从作业者的角度阐述了NIOC对回购合同项目的审计经验,包括财务系统各项功能的完善、预付款记账科目的选择、财务费用的成本控制、固定资产标准的确定、账务凭证及付款资料的完备、采办程序的严格遵守、采办合同及订单条款的严格执行、合同执行进度的控制及跟踪、人事政策的及时确定、人力成本发生合理合规性的控制以及回购合同条款细节执行等方面的审计经验。这些经验有助于作业者保证投资成本能够得到及时确认和回收。

According to the Iranian buyback contract, the operator shall follow the contract clauses, and pay for the investment necessary for contract execution in advance. Such investment can be regarded as investment costs, calculated for interests and recovered only after being audited by the National Iranian Oil Company (NIOC). In this paper, based on the working practice, the experience in the audit of buyback contract projects from the perspective of the operator is set forth. This includes the improvement of financial system functions, selection of prepayments accounting subjects, cost control of financial expenses, the determination of fixed asset standards, the completion of accounting vouchers and payment documentation, strict adherence to purchase procedures, strict execution of purchase contracts and order conditions, control and following-up of contract execution progress, and the timely determination of human resource policies, as well as the reasonableness and compliance of the labor cost incurred and the implementation of the details of buyback contract clauses. They are conductive to the timely confirmation andrecovery of operators' investment costs.