| 高校教材采购审计问题的探讨 |
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| 引用本文： | 李建勇,郭莉敏. 高校教材采购审计问题的探讨[J]. 河北职业技术学院学报, 2006, 6(1): 55-56 |
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| 作者姓名： | 李建勇 郭莉敏 |
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| 作者单位： | 1. 河北科技大学,河北,石家庄,050018
2. 廊坊师范学院,河北,廊坊,065000 |
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| 摘 要： | 由于业务性质的特殊性和相关法律的局限性,审计机关在对高校教材采购问题进行审计的过程中,遇到的诸如教材差价是否纳税、教材折扣怎样进行账务处理等问题,至今仍存在争议,应做深入的研究。
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| 关 键 词： | 高校教材 采购业务 审计 |
| 文章编号： | 1671-1017（2006）01-0055-02 |
| 收稿时间： | 2005-10-17 |
| 修稿时间： | 2005-10-17 |
Discussion on Auditing the Purchase of Text Books of Colleges and Universities |
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| Li Jian-yong,Guo Li-min. Discussion on Auditing the Purchase of Text Books of Colleges and Universities[J]. Journal of Hebei Polytechnic, 2006, 6(1): 55-56 |
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| Authors: | Li Jian-yong Guo Li-min |
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| Affiliation: | Li Jian-yong Guo Li-min |
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| Abstract: | Restrained by the particularity of the business and the limitation of related laws, controversy on the problems that auditing sectors face in auditing of the purchase of text books of colleges and universities, such as if the difference between prices of text books should pay tax and how to deal with discount in accounting, have been still remained and should be further studied. |
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| Keywords: | text books purchase business audit |
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