财务决算是企业一年经济活动的总结。企业主管部门和同级财政部门每年都要对企业决算进行审查。为了配合财务检查和一年一度的财务决算审查工作,笔者根据实际情况,提出工业企业财务决算初步审查的重点和一般方法,以供参考。一、生产成本的初步审查对生产成本的审查重点,一是成本支出范围和开支标准的遵守情况,二是成本计算是否准确,即有无人为调节成本现象。 Financial accounting is a summary of one year’s economic activities. The competent departments of enterprises and the financial departments at the same level shall review the final accounts of the enterprises every year. In order to meet the financial inspection and the annual review of the financial accounts, the author based on the actual situation, put forward the preliminary examination of industrial enterprises financial accounts focused on the focus and general methods for reference. First, the initial review of production costs The focus of the review of production costs, one is the scope of cost expenditures and compliance with expenditure standards, and second, whether the cost calculation is accurate, that there is no artificial cost adjustment.