在我们对国营企业承包终期的固定资产审计中,必须加强对固定资产帐面新旧程度与实际新旧程度是否相符的审计,以保证国有资产的完整性,防止经营者的短期行为。 在承包期内,国营企业占有一定数量的国有资产(而现有情况下,国营企业绝大部分固定资产是国家的)从事生产经营活动。在? In our final audit of state-owned enterprises’ contracted fixed assets, we must strengthen the audit of whether the old and new assets of the fixed assets are in line with the actual old and new degree, so as to ensure the integrity of state-owned assets and prevent the short-term behavior of the operators. During the contracting period, the state-owned enterprises occupy a certain amount of state-owned assets (and in the current circumstances, most of the state-owned enterprises’ fixed assets are national) engaged in production and business activities. in?