1, including different ranges.
The final accounts audit includes 20 items, including power construction fund income, Three Gorges Project construction fund income, road maintenance fee income, vehicle purchase surcharge income, railway construction fund income, highway construction fund income, civil aviation infrastructure construction fund income, post and telecommunications surcharge fund income and port construction fee income.
The final accounts include the value-added tax, consumption tax, enterprise income tax, resource tax, land value-added tax, urban maintenance and construction tax, property tax, land use tax, travel tax, education surcharge and other taxes paid by the enterprise according to law.
Mineral resources compensation fees, stamp duty, farmland occupation tax and other taxes, as well as personal income tax collected and remitted by enterprises before being turned over to the state.
2, the calculation method is different
The calculation formula of final accounts for completion is:
Net operating income = operating income-operating expenses-depreciation of productive fixed assets-product tax+net rental housing income, net rental of other assets and net converted rental of self-owned housing, etc. The net income of property does not include the premium income from the transfer of ownership of assets.
The calculation formula of final accounts audit is: actual growth rate of per capita disposable income = (per capita disposable income in the reporting period/per capita disposable income in the base period)/consumer price index-100%.
3. Different in nature
Final accounts audit is a social connotation factor, which determines that final accounts audit is the embodiment of value, and final accounts are often not equal to value.
4. The assessment content is different.
The final accounts for completion mainly assess whether the constitution, laws and decrees of the country can be seriously implemented, whether the staff have the moral quality they deserve, whether they have the professional skills to do their jobs well, and whether they have the necessary cultural knowledge and practical work ability.
The audit of final accounts of completion mainly examines attendance, academic performance and work attitude, and the quantity, quality and efficiency of tasks completed.
5, the work content is different
The final accounts for completion are mainly to formulate and modify the organizational structure of authority and functional responsibility, and establish an information exchange system with dual track system, mutual system and vertical and horizontal system. Predict the personnel demand, make the personnel investment plan, and make assumptions about the required management policies and plans.
Personnel allocation and use: that is, according to the needs of the work, the staff are hired, deployed, assessed, rewarded and punished, and placed. Help employees to continuously improve their personal work ability and conduct pre-job training and on-the-job training.
The audit of final accounts is mainly based on the principle of distribution according to work, and the salary grading and upgrading of staff and various insurance and welfare work are well done. Through various educational methods, improve the ideological and political consciousness of employees and mobilize their enthusiasm and creativity. Summarize and evaluate the work situation and procedures to improve management.
6. Different backgrounds
The final accounts for completion have changed the content of personnel department to a great extent, drawing lessons from the accounting standards for enterprises in the preparation method, and having the characteristics of small enterprises in the accounting method.
On the other hand, the measurement rules closer to the tax law are adopted in the final accounts audit, which greatly simplifies the coordination between accounting standards and tax law. Compared with human resources, the influencing factors of profit and tax have also been improved.
7. Different plans
The goal of final accounts audit is to make a long-term sustainable and growing plan for the property of the above objects. The difference between it and general financial management lies in whether the family or individual has enough property before planning to start financial planning. Final accounts for completion is the process that the public plans to accumulate property, or plans to start accumulating property, while financial management is to make various plans for families or individuals who already have considerable property.
Baidu encyclopedia-completion settlement
Baidu encyclopedia-completion settlement audit