本文選題：合同生效 + 專項(xiàng)審計(jì)　； 參考：《青年記者》2017年20期

【摘要】：正"財(cái)富的一半來自合同",不規(guī)范的合同管理增加了私設(shè)"小金庫"、欠款壞賬、虛假合同等問題出現(xiàn)的概率。通過構(gòu)建合同管理系統(tǒng)、統(tǒng)一合同文本、創(chuàng)建合同臺(tái)帳、普及合同和法律知識(shí)等措施,有助于進(jìn)一步提高合同管理水平。本文以對某傳媒公司A開展的合同專項(xiàng)審計(jì)為例,試做分析。A公司主要經(jīng)營廣告發(fā)布業(yè)務(wù),業(yè)務(wù)量較大,2015年廣告收入5億多元。同時(shí)廣告欠款逐年增加,截至2015年年底,廣告欠款余額1億多元。面臨廣告欠款多的現(xiàn)狀,內(nèi)部審計(jì)部門開展合同專項(xiàng)審計(jì),通過訪談、檢查、重新計(jì)算、函證、抽樣
[Abstract]:"half of wealth comes from contracts," and irregular contract management increases the probability of problems such as private coffers, bad debts, false contracts, and so on. Through constructing contract management system, unifying contract text, establishing contract ledger, popularizing contract and legal knowledge, it is helpful to further improve the level of contract management. Taking the contract special audit carried out by a certain media company A as an example, this paper tries to analyze that A. company A is mainly engaged in advertising publishing business, with a large volume of business, and advertising revenue of more than 500 million yuan in 2015. At the same time advertising arrears increased year by year, by the end of 2015, advertising arrears of 100 million yuan. Faced with the large amount of advertising arrears, the internal audit department carried out contract audits, through interviews, inspections, recalculations, letters, sampling
【作者單位】： 大眾報(bào)業(yè)集團(tuán)審計(jì)部;
【分類號】：F239.4;G206
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本文編號：1956960