油田炼化企业成本预算审计的程序与内容

The Audit of the Budget of the Refinery Enterprise Cost

文章阐述了油田炼化企业成本预算编制、成本预算执行过程、成本预算执行结果的审计过程和审计内容 ,对企业降低成本。

The paper states the enterprise cost budget working out,budget enforcement course and budget enforcement result and holds that they are important for enterprises to reduce production costs and increase economic returns.