Author: Lu Yujian
Publisher:
Publish Date: 2000-07-01
Features: With the development of the modern economy, the number of units and individuals requiring to analyze and research corporate production, operations, and financial conditions has increased dramatically. In addition to the management needs of the enterprises themselves, units and individuals with interests related to the enterprises, such as shareholders and potential investors, banks and non-bank financial institutions, entities engaged in economic transactions with the enterprises, employees of the enterprises, government and social supervision agencies, customers of the enterprises, and other members of the public, all require the disclosure of information reflecting the business operations and financial activities of the enterprises from their respective perspectives. They analyze and research relevant information based on their own interests to make informed decisions. Accounting is an important component of the national economic accounting system and also the foundation of national economic accounting. Therefore, ensuring the authenticity of accounting information is of great significance, especially at a critical moment when China is about to join the WTO. At the current stage, the main focus of auditing work is also accounting issues. It can be said that combating fraud, addressing chaos, fighting corruption, and ensuring the appreciation and preservation of state-owned assets are the key priorities of auditing work. For every financial and accounting auditor, proficiently mastering various accounting and auditing knowledge will greatly enhance the efficiency of their fundamental duties.
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