如何规范合同管理——结合A公司开展的合同专项审计

发布时间：2018-05-30 21:55

  本文选题：合同生效 + 专项审计　； 参考：《青年记者》2017年20期

【摘要】：正"财富的一半来自合同",不规范的合同管理增加了私设"小金库"、欠款坏账、虚假合同等问题出现的概率。通过构建合同管理系统、统一合同文本、创建合同台帐、普及合同和法律知识等措施,有助于进一步提高合同管理水平。本文以对某传媒公司A开展的合同专项审计为例,试做分析。A公司主要经营广告发布业务,业务量较大,2015年广告收入5亿多元。同时广告欠款逐年增加,截至2015年年底,广告欠款余额1亿多元。面临广告欠款多的现状,内部审计部门开展合同专项审计,通过访谈、检查、重新计算、函证、抽样
[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
【作者单位】： 大众报业集团审计部;
【分类号】：F239.4;G206
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本文编号：1956960