随着经济体制和财政体制的改变,给企业财务决算带来了一定的复杂性,其特点是:报表多、内容细、要求严。为适应经济工作的需要,认真做好企业财务决算的审核工作,正确反映企业的积累水平和分配渠道,正确处理国家、企业、个人三者利益的关系,调动各方面的积极性,对当前平衡财政收支,保持经济稳定,具有十分重要的意义。审核企业财务决算涉及面广,政策性强,工作量大,必须依靠企业领导,发动群众,采取企业自查,同行业组织互查,主管部门和财政机关重点审查相结合的方法,才能保证工作的进度和深度。首先要做好审查前的准备工作:要认真学习财经政策、法令,熟悉编制企业财务决算的有关规定和要求,练好本领。帮助企业搞好年终财产清查盘点,掌握库存物资,特别是流动资产部分的数量、质量和金额,核实盘盈、盘亏的数 With the change of economic system and financial system, it brings certain complexity to the financial accounts of enterprises. Its characteristics are: many reports, detailed contents, and strict requirements. In order to meet the needs of economic work, we must do a good job in reviewing corporate financial accounts, correctly reflect the company’s level of accumulation and distribution channels, correctly handle the relationship between the interests of the state, the enterprise, and the individual, mobilize the enthusiasm of all sectors, and balance the current fiscal balance. Income and expenditure and maintaining economic stability are of great significance. The review of financial statements of enterprises involves a wide range of policies, and has a strong policy and workload. They must rely on the leadership of enterprises, mobilize the masses, adopt self-examination by enterprises, conduct cross-examination with the industry organizations, and review the combined methods by the competent authorities and financial institutions in order to ensure work. The progress and depth. First of all, we must do a good job in preparatory work before the review: We must earnestly study financial policies and decrees, be familiar with the relevant rules and requirements for the preparation of corporate financial accounts, and practice our skills. Help enterprises to do a good inventory of year-end property inventory, control inventory, especially the quantity, quality, and amount of current assets, and verify the number of overages and losses.