试论校办企业产品销售收入的审计

On the Auditing of Sales Income of School-Run Enterprises

产品销售收入是企业实现生产经营管理目标的基本条件,是补偿企业生产耗费的资金来源,也是体现企业资金使用效益的重要指标。因此,加强对产品销售收入的全面监管,是保证所有的收入都能及时入账,收到的款项都能如实反映的重要途径。*

Sales income is the basis to fulfill the manufacturing and managing objects, the source to redeem manufacturing expenditure, and the vital index of the benefits from the allocation of funds in an enterprise. Hence, the enhancing of a comprehensive auditing on sales income is an important approach to guarantee the timely crediting of all income and show faithfully every sum of money received.