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一、成本监审后期工作规范1、正确使用成本监审报告形成成本监审报告以后,应当按照事前预设的目的将成本监审报告送达或公开。送达:成本监审报告无论公开与否,凡形成以后都应送达有关单位和企业。首先,应当报告有定价权限的价格主管部门,其次,应当报上一级成本调查机构备案,抄送提交成本资料的经营者。监审项目需要价格听证的,还应当送达听证会参加人。公开:成本监审公开是指将成本监审工作过程和成本监审结果向社会开放
First, the cost supervision and inspection work standards 1, the proper use of cost supervision and inspection report After the formation of cost supervision and inspection report, the audit shall be in accordance with the purpose of pre-set cost monitoring report served or open. Service: The cost supervision and examination report, whether openly or not, shall be delivered to the relevant units and enterprises after its formation. First of all, it should report to the pricing authorities that have the pricing authority, and secondly, it should report to the cost investigation agency at the next higher level for the record and carbon copy to the operator submitting the cost information. If the supervision and examination project needs a price hearing, it should also be served on the hearing participants. Open: The cost supervision and auditing refers to the cost supervision and inspection process and the cost of audit results open to the public