新形势下改制企业审计应关注的问题

Some Issues Worthy of Attention for Enterprises of Property Transformation under the New Situation

国有企业改制审计进入一个新阶段,应在全面审计的基础上重点审查企业的账外资产,正确鉴别核实应收账款中的坏账损失部分,正确计量改制基准日前发生的业务收入等。

Property transformation audit of stateowned enterprises has entered a new stage, therefore, more emphases should be put on the examination of assets of exterior account, proper identification for the bad debts of receivables and accurate calculation of business proceeds prior to the base day of transformation on the basis of comprehensive audit.