final state accounts 中文意思是什麼
final state accounts
解釋
國家的決算-
Article 59 draft final accounts shall be compiled by governments at various levels, various departments and units in accordance with the schedule prescribed by the state council at the end of each budgetary year
第五十九條決算草案由各級政府、各部門、各單位，在每一預算年度終了后按照國務院規定的時間編制。 -
Article 23 audit institutions shall exercise supervision through auditing over the budget implementation and final accounts of the state ' s construction projects
第二十三條審計機關對國家建設項目預算的執行情況和決算，進行審計監督。 -
Their business covers the following : auditing for the listed and ultra - large state - owned enterprises group and enterprise account - checking ; taxation affairs surrogating, consultation and planning ; asset evaluation for listing of enterprises and its overall assets ; evaluation on the cleared assets of banks and asset management companies ; evaluation on immaterial assets and brands ; pperformanceevaluation for state - owned enterprises and land ; auditing on the budget and final accounts of large - scale projects and cost investment controlling of ultra - large projects, tendering invitation surrogating ; management consultation, financial consultation, tax planning, the flexibility analysis and argumentation of capital operation, share system reorganization and various investment projects ; consultation on and subrogation for the re - grouping, annexation, clearance, closure and canceling of enterprises consultation on enterprise information planning ( erp ) ; corporation image ( ci ) planning ; quality attestation consultation ; consultation and transference of scientific achievements, science consultation and service ; other training programs
公司在上市公司審計、特大國有企業集團審計、企業查帳驗證；稅務代理、稅務咨詢、稅收籌劃；企業上市資產評估、企業整體資產評估、銀行和資產管理公司清理資產的評估、無形資產和商標評估、國有企業經營績效評估、土地評估；大型工程預決算的審計、特大型工程造價投資控制、工程招投標代理；企業管理咨詢、財務咨詢、資本運營、股份制改組及各類投資項目的可行性分析論證；企業的改制重組、兼并、清理、歇業、注銷的咨詢及代理服務；企業信息化咨詢（ erp ） ，企業形象策劃（ ci ） ；質量認證咨詢；科技成果的評估及轉讓、科技咨詢及服務；各種培訓服務等方面有強勁的服務能力。 -
On all accounts, the first task we need to do is to turn the table the monopoly of the government auditing institution in the state - owned business enterprise auditing, constructs the auditing system constitute of the government audit, society audit and internal audit ; the next we need to do is to undertake the information system auditing with the support of the network auditing and real time auditing, undertake the economic obligations auditing and performance auditing on the base of finance receipt and expenditure auditing ; the final mission is to harmonize with the international auditing conventions
總的觀點是：關於我國國有企業審計監督，首先，在立法型審計體制下，應打破國家審計機關對國有企業審計的壟斷局面，建設由國家審計、社會審計、內部審計組成的審計監督體系，其次，以網路審計、遠程實時審計為依託，積極有效地開展信息系統審計，以財務收支審計為基礎，開展經濟責任審計和績效審計，最終實現與國際接軌。
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