跟(gen)踪(zong)(zong)审(shen)(shen)计(ji)(ji)方(fang)案(an)工(gong)(gong)(gong)作(zuo)主要(yao)(yao)措(cuo)施(shi)(shi)(shi)咨(zi)询(xun)服(fu)务(wu)(wu)内容及范(fan)围(wei)(wei)招标签(qian)订合同(tong)(tong)进(jin)入开工(gong)(gong)(gong)建(jian)设(she)(she)(she)阶段工(gong)(gong)(gong)程为建(jian)设(she)(she)(she)单位合理使(shi)用(yong)资(zi)金提供技(ji)术支(zhi)(zhi)持(chi)与服(fu)务(wu)(wu)。工(gong)(gong)(gong)作(zuo)依据(ju)：3、对(dui)施(shi)(shi)(shi)工(gong)(gong)(gong)现(xian)(xian)场进(jin)行(xing)定(ding)期(qi)巡视和不(bu)定(ding)期(qi)抽查，并做好记(ji)(ji)录(lu)。（二(er)）工(gong)(gong)(gong)程进(jin)度款(kuan)支(zhi)(zhi)付(fu)控制(zhi)1、根据(ju)工(gong)(gong)(gong)程进(jin)度进(jin)行(xing)工(gong)(gong)(gong)程计(ji)(ji)量(liang)(liang)，参(can)与工(gong)(gong)(gong)程进(jin)度款(kuan)支(zhi)(zhi)付(fu)控制(zhi)，协(xie)助业(ye)主审(shen)(shen)核(he)(he)工(gong)(gong)(gong)程进(jin)度款(kuan)并进(jin)行(xing)签(qian)证(zheng)，及时(shi)向业(ye)主报告项目的(de)(de)(de)(de)(de)资(zi)金使(shi)用(yong)情况(kuang)。2、跟(gen)踪(zong)(zong)审(shen)(shen)核(he)(he)过(guo)程中(zhong)密切注意实际进(jin)度与计(ji)(ji)划进(jin)度的(de)(de)(de)(de)(de)偏差，分(fen)析由(you)此引起的(de)(de)(de)(de)(de)对(dui)工(gong)(gong)(gong)期(qi)及工(gong)(gong)(gong)程造价(jia)(jia)的(de)(de)(de)(de)(de)影响，防止超进(jin)度支(zhi)(zhi)付(fu)。3、合同(tong)(tong)范(fan)围(wei)(wei)内的(de)(de)(de)(de)(de)工(gong)(gong)(gong)程量(liang)(liang)和变(bian)(bian)更(geng)(geng)的(de)(de)(de)(de)(de)工(gong)(gong)(gong)程量(liang)(liang)分(fen)别洽(qia)商认可(ke)。审(shen)(shen)核(he)(he)洽(qia)商记(ji)(ji)录(lu)的(de)(de)(de)(de)(de)真实性、合法(fa)性；审(shen)(shen)核(he)(he)工(gong)(gong)(gong)程子目综合单价(jia)(jia)是否与清单报价(jia)(jia)一(yi)致；实物工(gong)(gong)(gong)程量(liang)(liang)与图纸不(bu)符(fu)、施(shi)(shi)(shi)工(gong)(gong)(gong)情况(kuang)与施(shi)(shi)(shi)工(gong)(gong)(gong)合同(tong)(tong)不(bu)符(fu)、施(shi)(shi)(shi)工(gong)(gong)(gong)用(yong)料发(fa)生变(bian)(bian)化必(bi)须获取必(bi)要(yao)(yao)的(de)(de)(de)(de)(de)洽(qia)商签(qian)证(zheng)，审(shen)(shen)核(he)(he)时(shi)进(jin)行(xing)调整。（三）设(she)(she)(she)计(ji)(ji)变(bian)(bian)更(geng)(geng)的(de)(de)(de)(de)(de)审(shen)(shen)核(he)(he)与控制(zhi)?1、对(dui)拟进(jin)行(xing)的(de)(de)(de)(de)(de)工(gong)(gong)(gong)程设(she)(she)(she)计(ji)(ji)变(bian)(bian)更(geng)(geng)进(jin)行(xing)计(ji)(ji)量(liang)(liang)与评估，分(fen)析拟进(jin)行(xing)的(de)(de)(de)(de)(de)设(she)(she)(she)?计(ji)(ji)变(bian)(bian)更(geng)(geng)对(dui)造价(jia)(jia)的(de)(de)(de)(de)(de)影响，从多(duo)方(fang)案(an)变(bian)(bian)更(geng)(geng)中(zhong)推荐出实际可(ke)行(xing)、经济合理的(de)(de)(de)(de)(de)变(bian)(bian)更(geng)(geng)方(fang)案(an)，并测算出设(she)(she)(she)计(ji)(ji)变(bian)(bian)更(geng)(geng)可(ke)能(neng)造成的(de)(de)(de)(de)(de)费用(yong)上的(de)(de)(de)(de)(de)增减。1).对(dui)于(yu)确(que)属(shu)原设(she)(she)(she)计(ji)(ji)不(bu)能(neng)保证(zheng)质量(liang)(liang)、设(she)(she)(she)计(ji)(ji)遗(yi)漏和错误以及与现(xian)(xian)场不(bu)符(fu)、无法(fa)施(shi)(shi)(shi)工(gong)(gong)(gong)非(fei)改不(bu)可(ke)的(de)(de)(de)(de)(de)，应(ying)按设(she)(she)(she)计(ji)(ji)变(bian)(bian)更(geng)(geng)程序(xu)进(jin)行(xing)。2).对(dui)于(yu)变(bian)(bian)更(geng)(geng)要(yao)(yao)求(qiu)可(ke)能(neng)在技(ji)术经济上是合理的(de)(de)(de)(de)(de)。税(shui)(shui)务(wu)(wu)服(fu)务(wu)(wu)，主要(yao)(yao)包括编制(zhi)纳税(shui)(shui)计(ji)(ji)划、纳税(shui)(shui)报表、个人纳税(shui)(shui)咨(zi)询(xun)和计(ji)(ji)划等服(fu)务(wu)(wu)。一(yi)般审(shen)(shen)计(ji)(ji)服(fu)务(wu)(wu)业(ye)务(wu)(wu)

对其(qi)(qi)他单位也能(neng)起到(dao)辐射(she)警示(shi)教(jiao)育作(zuo)用(yong)。从(cong)大(da)局讲，维(wei)护了(le)经济(ji)建(jian)设。这(zhei)种(zhong)内(nei)(nei)部(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)监(jian)(jian)督的(de)服(fu)(fu)务(wu)(wu)作(zuo)用(yong)是(shi)从(cong)直接和间接两(liang)方面体(ti)现(xian)的(de)，是(shi)其(qi)(qi)主(zhu)要服(fu)(fu)务(wu)(wu)形式(shi)。另外通过内(nei)(nei)部(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)，还(hai)能(neng)为领导(dao)在宏观决(jue)(jue)策、制定(ding)政策、解决(jue)(jue)问(wen)(wen)题(ti)提供真实数(shu)据，使决(jue)(jue)策更符合实际，出现(xian)的(de)问(wen)(wen)题(ti)能(neng)得到(dao)及时解决(jue)(jue)。内(nei)(nei)部(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)服(fu)(fu)务(wu)(wu)还(hai)应体(ti)现(xian)在内(nei)(nei)部(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)工作(zuo)结束后，不(bu)(bu)能(neng)以通报(bao)、罚(fa)款、撤职(zhi)等了(le)事。要对查(cha)出问(wen)(wen)题(ti)进(jin)行(xing)归纳，写好(hao)内(nei)(nei)部(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)意见书、内(nei)(nei)部(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)决(jue)(jue)定(ding)，做到(dao)是(shi)非分明，不(bu)(bu)得含糊；并(bing)在此基础上开(kai)好(hao)座谈会，坚持实事求是(shi)，敢说真话，毫不(bu)(bu)保留地把问(wen)(wen)题(ti)摆出来(lai)，帮助(zhu)被审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)单位分析(xi)产生问(wen)(wen)题(ti)的(de)原因并(bing)提出整(zheng)改建(jian)议，完善财经管理制度，实行(xing)财务(wu)(wu)公开(kai)，堵(du)塞漏动，防止类(lei)似的(de)问(wen)(wen)题(ti)再次发(fa)生。这(zhei)样(yang)内(nei)(nei)部(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)监(jian)(jian)督与内(nei)(nei)部(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)服(fu)(fu)务(wu)(wu)的(de)作(zuo)用(yong)才能(neng)得以有效发(fa)挥(hui)。内(nei)(nei)部(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)监(jian)(jian)督与审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)服(fu)(fu)务(wu)(wu)二者之间的(de)关系是(shi)一种(zhong)在监(jian)(jian)督中(zhong)服(fu)(fu)务(wu)(wu)，在服(fu)(fu)务(wu)(wu)中(zhong)监(jian)(jian)督，没(mei)有监(jian)(jian)督就没(mei)有服(fu)(fu)务(wu)(wu)，没(mei)有服(fu)(fu)务(wu)(wu)就没(mei)有监(jian)(jian)督，是(shi)同(tong)一职(zhi)能(neng)的(de)两(liang)面性。在突出内(nei)(nei)部(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)监(jian)(jian)督职(zhi)能(neng)的(de)同(tong)时，不(bu)(bu)能(neng)忽视内(nei)(nei)部(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)服(fu)(fu)务(wu)(wu)职(zhi)能(neng)，这(zhei)是(shi)由二者相互依(yi)存关系所(suo)决(jue)(jue)定(ding)的(de)。内(nei)(nei)部(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)监(jian)(jian)督是(shi)内(nei)(nei)部(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)服(fu)(fu)务(wu)(wu)的(de)基础，内(nei)(nei)部(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)服(fu)(fu)务(wu)(wu)又(you)融(rong)于内(nei)(nei)部(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)监(jian)(jian)督之中(zhong)。离开(kai)内(nei)(nei)部(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)监(jian)(jian)督去搞内(nei)(nei)部(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)报(bao)务(wu)(wu)，内(nei)(nei)部(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)服(fu)(fu)务(wu)(wu)就会缺乏力(li)(li)、号(hao)召力(li)(li)。南山区审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)服(fu)(fu)务(wu)(wu)报(bao)告本阶段主(zhu)要工作(zuo)通常是(shi)由项目合伙(huo)人(ren)(ren)或项目负责人(ren)(ren)来(lai)完成。

1）负责本(ben)(ben)(ben)(ben)专业(ye)(ye)(ye)的(de)(de)(de)项目全(quan)天字首(shou)先(xian)号(hao)造(zao)(zao)价(jia)(jia)(jia)(jia)管(guan)理(li)(li)咨(zi)询(xun)(xun)业(ye)(ye)(ye)务(wu)，指导(dao)和(he)协调(diao)造(zao)(zao)价(jia)(jia)(jia)(jia)员的(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)作。（2）在(zai)项目负责人(ren)的(de)(de)(de)领导(dao)下，组(zu)织(zhi)本(ben)(ben)(ben)(ben)专业(ye)(ye)(ye)造(zao)(zao)价(jia)(jia)(jia)(jia)人(ren)员拟定(ding)项目全(quan)过程(cheng)造(zao)(zao)价(jia)(jia)(jia)(jia)管(guan)理(li)(li)咨(zi)询(xun)(xun)定(ding)务(wu)实(shi)施细则，核(he)查资料(liao)使用、咨(zi)询(xun)(xun)原(yuan)(yuan)则、计(ji)价(jia)(jia)(jia)(jia)依据(ju)(ju)、计(ji)算公(gong)(gong)式、软件使用等是否正确。（3）掌(zhang)握本(ben)(ben)(ben)(ben)专业(ye)(ye)(ye)项目全(quan)过程(cheng)造(zao)(zao)价(jia)(jia)(jia)(jia)管(guan)理(li)(li)咨(zi)询(xun)(xun)实(shi)施状(zhuang)况，协调(diao)并研究解决存在(zai)的(de)(de)(de)问(wen)题(ti)。（4）组(zu)织(zhi)编制本(ben)(ben)(ben)(ben)专业(ye)(ye)(ye)的(de)(de)(de)初步(bu)成果文(wen)件及(ji)其说明和(he)目录(lu)。造(zao)(zao)价(jia)(jia)(jia)(jia)员职(zhi)责（1）依据(ju)(ju)业(ye)(ye)(ye)务(wu)要求，执行(xing)作业(ye)(ye)(ye)计(ji)划，遵守行(xing)业(ye)(ye)(ye)标准(zhun)与原(yuan)(yuan)则，对(dui)所承担的(de)(de)(de)业(ye)(ye)(ye)务(wu)质量和(he)进度负责。（2）根(gen)据(ju)(ju)专业(ye)(ye)(ye)造(zao)(zao)价(jia)(jia)(jia)(jia)工(gong)(gong)(gong)(gong)(gong)程(cheng)师的(de)(de)(de)分工(gong)(gong)(gong)(gong)(gong)要求，履行(xing)本(ben)(ben)(ben)(ben)职(zhi)工(gong)(gong)(gong)(gong)(gong)作，选用正确的(de)(de)(de)业(ye)(ye)(ye)务(wu)数据(ju)(ju)、计(ji)算方法(fa)、计(ji)算公(gong)(gong)式、计(ji)算程(cheng)序，做到内(nei)容完(wan)整、计(ji)算准(zhun)确、结(jie)果真实(shi)可靠。6、内(nei)勤人(ren)员职(zhi)责（1）负责公(gong)(gong)司(si)管(guan)理(li)(li)性文(wen)件的(de)(de)(de)管(guan)理(li)(li)和(he)质量记录(lu)的(de)(de)(de)管(guan)理(li)(li)，以及(ji)文(wen)件资料(liao)的(de)(de)(de)归档工(gong)(gong)(gong)(gong)(gong)作；（2）负责信息(xi)资料(liao)的(de)(de)(de)管(guan)理(li)(li)以及(ji)质量记录(lu)的(de)(de)(de)管(guan)理(li)(li)。（3）完(wan)成项目组(zu)长交办的(de)(de)(de)其他(ta)任务(wu)。四、审计(ji)工(gong)(gong)(gong)(gong)(gong)作制度首(shou)先(xian)条为完(wan)善和(he)规(gui)范公(gong)(gong)司(si)的(de)(de)(de)工(gong)(gong)(gong)(gong)(gong)程(cheng)审计(ji)制度，明确工(gong)(gong)(gong)(gong)(gong)作流程(cheng)，根(gen)据(ju)(ju)上级(ji)有关文(wen)件规(gui)定(ding)，结(jie)合我公(gong)(gong)司(si)的(de)(de)(de)情况，特(te)制定(ding)本(ben)(ben)(ben)(ben)办法(fa)。

中(zhong)国(guo)(guo)(guo)内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)准(zhun)(zhun)(zhun)则(ze)(ze)(ze)(ze)的(de)(de)(de)(de)体(ti)(ti)系中(zhong)国(guo)(guo)(guo)内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)准(zhun)(zhun)(zhun)则(ze)(ze)(ze)(ze)是(shi)中(zhong)国(guo)(guo)(guo)内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)工作(zuo)规(gui)范(fan)体(ti)(ti)系的(de)(de)(de)(de)重要组成部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)分(fen)，由内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)基(ji)(ji)本(ben)(ben)(ben)准(zhun)(zhun)(zhun)则(ze)(ze)(ze)(ze)、内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)具体(ti)(ti)准(zhun)(zhun)(zhun)则(ze)(ze)(ze)(ze)、内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)实(shi)(shi)务(wu)(wu)指(zhi)(zhi)南(nan)(nan)三个层次组成。（一(yi)）内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)基(ji)(ji)本(ben)(ben)(ben)准(zhun)(zhun)(zhun)则(ze)(ze)(ze)(ze)。内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)基(ji)(ji)本(ben)(ben)(ben)准(zhun)(zhun)(zhun)则(ze)(ze)(ze)(ze)是(shi)内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)准(zhun)(zhun)(zhun)则(ze)(ze)(ze)(ze)的(de)(de)(de)(de)总纲，是(shi)内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)机(ji)(ji)构(gou)和(he)(he)人(ren)员(yuan)进(jin)(jin)行(xing)(xing)内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)时(shi)(shi)应(ying)当遵(zun)循的(de)(de)(de)(de)基(ji)(ji)本(ben)(ben)(ben)规(gui)范(fan)，是(shi)制定(ding)内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)具体(ti)(ti)准(zhun)(zhun)(zhun)则(ze)(ze)(ze)(ze)、内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)实(shi)(shi)务(wu)(wu)指(zhi)(zhi)南(nan)(nan)的(de)(de)(de)(de)基(ji)(ji)本(ben)(ben)(ben)依据。（二(er)(er)）内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)具体(ti)(ti)准(zhun)(zhun)(zhun)则(ze)(ze)(ze)(ze)。内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)具体(ti)(ti)准(zhun)(zhun)(zhun)则(ze)(ze)(ze)(ze)是(shi)依据内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)基(ji)(ji)本(ben)(ben)(ben)准(zhun)(zhun)(zhun)则(ze)(ze)(ze)(ze)制定(ding)的(de)(de)(de)(de)，是(shi)内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)机(ji)(ji)构(gou)和(he)(he)人(ren)员(yuan)在(zai)进(jin)(jin)行(xing)(xing)内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)时(shi)(shi)应(ying)当遵(zun)循的(de)(de)(de)(de)具体(ti)(ti)规(gui)范(fan)。（三）内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)实(shi)(shi)务(wu)(wu)指(zhi)(zhi)南(nan)(nan)。内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)实(shi)(shi)务(wu)(wu)指(zhi)(zhi)南(nan)(nan)是(shi)依据内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)基(ji)(ji)本(ben)(ben)(ben)准(zhun)(zhun)(zhun)则(ze)(ze)(ze)(ze)、内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)具体(ti)(ti)准(zhun)(zhun)(zhun)则(ze)(ze)(ze)(ze)制定(ding)的(de)(de)(de)(de)，为内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)机(ji)(ji)构(gou)和(he)(he)人(ren)员(yuan)进(jin)(jin)行(xing)(xing)内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)提供的(de)(de)(de)(de)具有(you)可操作(zuo)性的(de)(de)(de)(de)指(zhi)(zhi)导意见。中(zhong)国(guo)(guo)(guo)内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)准(zhun)(zhun)(zhun)则(ze)(ze)(ze)(ze)的(de)(de)(de)(de)约束力（一(yi)）内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)基(ji)(ji)本(ben)(ben)(ben)准(zhun)(zhun)(zhun)则(ze)(ze)(ze)(ze)、内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)具体(ti)(ti)准(zhun)(zhun)(zhun)则(ze)(ze)(ze)(ze)是(shi)内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)机(ji)(ji)构(gou)和(he)(he)人(ren)员(yuan)进(jin)(jin)行(xing)(xing)内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)的(de)(de)(de)(de)执(zhi)业(ye)规(gui)范(fan)，内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)机(ji)(ji)构(gou)和(he)(he)人(ren)员(yuan)在(zai)进(jin)(jin)行(xing)(xing)内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)时(shi)(shi)应(ying)当遵(zun)照(zhao)执(zhi)行(xing)(xing)。（二(er)(er)）内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)实(shi)(shi)务(wu)(wu)指(zhi)(zhi)南(nan)(nan)是(shi)对内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)机(ji)(ji)构(gou)和(he)(he)人(ren)员(yuan)实(shi)(shi)施内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)的(de)(de)(de)(de)具体(ti)(ti)指(zhi)(zhi)导，内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)机(ji)(ji)构(gou)和(he)(he)人(ren)员(yuan)在(zai)进(jin)(jin)行(xing)(xing)内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)时(shi)(shi)应(ying)当参照(zhao)执(zhi)行(xing)(xing)。中(zhong)国(guo)(guo)(guo)内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)准(zhun)(zhun)(zhun)则(ze)(ze)(ze)(ze)的(de)(de)(de)(de)适(shi)(shi)用(yong)范(fan)围(wei)（一(yi)）中(zhong)国(guo)(guo)(guo)内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)准(zhun)(zhun)(zhun)则(ze)(ze)(ze)(ze)适(shi)(shi)用(yong)于(yu)内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)机(ji)(ji)构(gou)和(he)(he)人(ren)员(yuan)进(jin)(jin)行(xing)(xing)内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)的(de)(de)(de)(de)全过程(cheng)。（二(er)(er)）中(zhong)国(guo)(guo)(guo)内(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)(nei)部(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)(bu)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)准(zhun)(zhun)(zhun)则(ze)(ze)(ze)(ze)适(shi)(shi)用(yong)于(yu)各(ge)类组织。预审(shen)(shen)(shen)(shen)(shen)(shen)，经(jing)常(chang)也被称为期中(zhong)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)，是(shi)指(zhi)(zhi)在(zai)资产负债表(biao)(biao)日(ri)之前(qian)所实(shi)(shi)施的(de)(de)(de)(de)某些年(nian)度财务(wu)(wu)报表(biao)(biao)审(shen)(shen)(shen)(shen)(shen)(shen)计(ji)(ji)(ji)(ji)(ji)程(cheng)序(xu)。

只要保证(zheng)了(le)客(ke)观，就不(bu)必要死守不(bu)放。对于(yu)内部(bu)(bu)审(shen)计(ji)(ji)来(lai)说，其形式(shi)上的(de)(de)(de)(de)(de)性(xing)(xing)肯定不(bu)如外(wai)部(bu)(bu)审(shen)计(ji)(ji)，如果就此(ci)认为(wei)内部(bu)(bu)审(shen)计(ji)(ji)不(bu)如外(wai)部(bu)(bu)审(shen)计(ji)(ji)，那是十分(fen)荒谬的(de)(de)(de)(de)(de)。长期以(yi)来(lai)，人们(men)经常混(hun)淆(xiao)了(le)目(mu)(mu)(mu)标(biao)和(he)(he)手(shou)(shou)(shou)段(duan)的(de)(de)(de)(de)(de)区别。虽(sui)然(ran)目(mu)(mu)(mu)标(biao)和(he)(he)手(shou)(shou)(shou)段(duan)应该是统一(yi)的(de)(de)(de)(de)(de)，但是将手(shou)(shou)(shou)段(duan)作(zuo)为(wei)目(mu)(mu)(mu)标(biao)则(ze)(ze)(ze)(ze)必然(ran)导致(zhi)目(mu)(mu)(mu)标(biao)的(de)(de)(de)(de)(de)异(yi)化，导致(zhi)手(shou)(shou)(shou)段(duan)终失去意义(yi)。明显的(de)(de)(de)(de)(de)例子(zi)就是美(mei)国(guo)(guo)财(cai)务(wu)(wu)会计(ji)(ji)准(zhun)则(ze)(ze)(ze)(ze)委(wei)(wei)员(yuan)会原(yuan)来(lai)倡(chang)导的(de)(de)(de)(de)(de)以(yi)规则(ze)(ze)(ze)(ze)为(wei)导向的(de)(de)(de)(de)(de)会计(ji)(ji)准(zhun)则(ze)(ze)(ze)(ze)模(mo)(mo)式(shi)，由(you)于(yu)一(yi)味以(yi)规则(ze)(ze)(ze)(ze)（即手(shou)(shou)(shou)段(duan)）为(wei)重，终导致(zhi)不(bu)少公(gong)司钻(zuan)规则(ze)(ze)(ze)(ze)的(de)(de)(de)(de)(de)空子(zi)，发生了(le)安然(ran)和(he)(he)世(shi)通等等假账(zhang)丑闻。这种模(mo)(mo)式(shi)至少造成了(le)以(yi)下问(wen)题：（1）没有明确清晰的(de)(de)(de)(de)(de)目(mu)(mu)(mu)标(biao)，大(da)量的(de)(de)(de)(de)(de)细节掩盖(gai)了(le)准(zhun)则(ze)(ze)(ze)(ze)的(de)(de)(de)(de)(de)用意；（2）过多的(de)(de)(de)(de)(de)例外(wai)和(he)(he)界限(xian)测试(shi)，为(wei)财(cai)务(wu)(wu)设计(ji)(ji)者获(huo)得所(suo)需要的(de)(de)(de)(de)(de)结果提供了(le)方便；（3）大(da)量的(de)(de)(de)(de)(de)详细指南，其中包含(han)了(le)大(da)量互相矛盾的(de)(de)(de)(de)(de)处理。美(mei)国(guo)(guo)证(zheng)券交易委(wei)(wei)员(yuan)会发表了(le)一(yi)份(fen)研(yan)究(jiu)报(bao)告《对美(mei)国(guo)(guo)财(cai)务(wu)(wu)报(bao)告采用以(yi)原(yuan)则(ze)(ze)(ze)(ze)为(wei)基础的(de)(de)(de)(de)(de)会计(ji)(ji)体(ti)系的(de)(de)(de)(de)(de)研(yan)究(jiu)》，认为(wei)需要摒弃美(mei)国(guo)(guo)以(yi)规则(ze)(ze)(ze)(ze)为(wei)导向的(de)(de)(de)(de)(de)模(mo)(mo)式(shi)和(he)(he)国(guo)(guo)际会计(ji)(ji)准(zhun)则(ze)(ze)(ze)(ze)委(wei)(wei)员(yuan)会提倡(chang)的(de)(de)(de)(de)(de)以(yi)纯原(yuan)则(ze)(ze)(ze)(ze)为(wei)导向的(de)(de)(de)(de)(de)模(mo)(mo)式(shi)，而(er)采取以(yi)目(mu)(mu)(mu)标(biao)为(wei)导向的(de)(de)(de)(de)(de)模(mo)(mo)式(shi)。此(ci)举鲜(xian)明地说明了(le)目(mu)(mu)(mu)标(biao)是性(xing)(xing)的(de)(de)(de)(de)(de)，而(er)规则(ze)(ze)(ze)(ze)，甚至于(yu)原(yuan)则(ze)(ze)(ze)(ze)，都只是一(yi)种达(da)到(dao)目(mu)(mu)(mu)标(biao)的(de)(de)(de)(de)(de)手(shou)(shou)(shou)段(duan)。方向错(cuo)了(le)，则(ze)(ze)(ze)(ze)手(shou)(shou)(shou)段(duan)再完善也只是在错(cuo)误的(de)(de)(de)(de)(de)道路上越走(zou)越远，甚至于(yu)更快速地偏离目(mu)(mu)(mu)标(biao)；方向对了(le)。了(le)解(jie)被审(shen)计(ji)(ji)单位、了(le)解(jie)内部(bu)(bu)控(kong)制、考(kao)(kao)虑舞弊风险、考(kao)(kao)虑集团审(shen)计(ji)(ji)、识别评估风险。广州审(shen)计(ji)(ji)服(fu)务(wu)(wu)招聘

要(yao)初步了解企业(ye)、自身综(zong)合评价(jia)、接触前(qian)任(ren)审(shen)计、签(qian)署业(ye)务约(yue)定。一(yi)般审(shen)计服务业(ye)务

如财务报(bao)表审(shen)(shen)计(ji)、内(nei)部(bu)(bu)控(kong)制(zhi)审(shen)(shen)计(ji)、鉴证审(shen)(shen)计(ji)、尽职(zhi)调(diao)查等业(ye)务。而内(nei)部(bu)(bu)审(shen)(shen)计(ji)是(shi)(shi)以企(qi)业(ye)经济活(huo)动为(wei)基础，拓展到以管(guan)理(li)领域为(wei)主的(de)(de)(de)一种审(shen)(shen)计(ji)活(huo)动。审(shen)(shen)计(ji)标(biao)(biao)(biao)准(zhun)不(bu)同(tong)。内(nei)部(bu)(bu)审(shen)(shen)计(ji)的(de)(de)(de)标(biao)(biao)(biao)准(zhun)是(shi)(shi)非(fei)法定的(de)(de)(de)公(gong)认方(fang)针和(he)(he)程(cheng)序(xu)，如IPPF；外部(bu)(bu)审(shen)(shen)计(ji)的(de)(de)(de)标(biao)(biao)(biao)准(zhun)是(shi)(shi)法定的(de)(de)(de)审(shen)(shen)计(ji)准(zhun)则(ze)和(he)(he)相(xiang)关法律法规。专业(ye)胜任能力要求(qiu)不(bu)同(tong)。内(nei)部(bu)(bu)审(shen)(shen)计(ji)要求(qiu)具备(bei)较高(gao)的(de)(de)(de)管(guan)理(li)知(zhi)识水平，由(you)于内(nei)部(bu)(bu)审(shen)(shen)计(ji)的(de)(de)(de)目标(biao)(biao)(biao)是(shi)(shi)帮助(zhu)企(qi)业(ye)实(shi)现其目的(de)(de)(de)，改(gai)善机构运作并(bing)增(zeng)加价(jia)值，故要求(qiu)内(nei)部(bu)(bu)审(shen)(shen)计(ji)人(ren)员(yuan)具备(bei)较高(gao)的(de)(de)(de)管(guan)理(li)知(zhi)识与水平。内(nei)部(bu)(bu)审(shen)(shen)计(ji)主要内(nei)容(rong)(rong)编(bian)辑说(shuo)明(ming)内(nei)部(bu)(bu)审(shen)(shen)计(ji)针对(dui)不(bu)同(tong)的(de)(de)(de)行(xing)业(ye)和(he)(he)领域表现出(chu)特(te)定的(de)(de)(de)审(shen)(shen)计(ji)内(nei)容(rong)(rong)：对(dui)医(yi)(yi)疗(liao)(liao)卫生行(xing)业(ye)【医(yi)(yi)疗(liao)(liao)收(shou)费(fei)监(jian)(jian)(jian)控(kong)】在系(xi)统(tong)中(zhong)预(yu)设(she)医(yi)(yi)疗(liao)(liao)收(shou)费(fei)物(wu)价(jia)考(kao)核(he)指(zhi)标(biao)(biao)(biao)标(biao)(biao)(biao)准(zhun)，对(dui)医(yi)(yi)疗(liao)(liao)收(shou)费(fei)系(xi)统(tong)进(jin)(jin)行(xing)实(shi)时(shi)跟踪、监(jian)(jian)(jian)督(du)。如果医(yi)(yi)疗(liao)(liao)收(shou)费(fei)系(xi)统(tong)的(de)(de)(de)处(chu)理(li)出(chu)现背(bei)离相(xiang)应(ying)标(biao)(biao)(biao)准(zhun)指(zhi)标(biao)(biao)(biao)的(de)(de)(de)情况，这些(xie)数(shu)据就会(hui)在监(jian)(jian)(jian)控(kong)程(cheng)序(xu)中(zhong)向监(jian)(jian)(jian)督(du)人(ren)员(yuan)发出(chu)信号或消息。【医(yi)(yi)疗(liao)(liao)设(she)备(bei)监(jian)(jian)(jian)控(kong)】系(xi)统(tong)可(ke)以对(dui)大(da)(da)型医(yi)(yi)疗(liao)(liao)设(she)备(bei)的(de)(de)(de)使(shi)用(yong)情况进(jin)(jin)行(xing)监(jian)(jian)(jian)督(du),再结合医(yi)(yi)疗(liao)(liao)收(shou)费(fei)监(jian)(jian)(jian)控(kong)，可(ke)以对(dui)大(da)(da)型医(yi)(yi)疗(liao)(liao)设(she)备(bei)的(de)(de)(de)收(shou)费(fei)进(jin)(jin)行(xing)控(kong)制(zhi)，防止医(yi)(yi)疗(liao)(liao)设(she)备(bei)漏费(fei)、私收(shou)费(fei)现象的(de)(de)(de)发生；同(tong)时(shi)，方(fang)便医(yi)(yi)院领导对(dui)大(da)(da)型医(yi)(yi)疗(liao)(liao)设(she)备(bei)的(de)(de)(de)使(shi)用(yong)及(ji)收(shou)入情况进(jin)(jin)行(xing)了(le)解。【药品(pin)物(wu)价(jia)监(jian)(jian)(jian)控(kong)】系(xi)统(tong)中(zhong)药品(pin)物(wu)价(jia)实(shi)时(shi)监(jian)(jian)(jian)控(kong)，是(shi)(shi)通过(guo)相(xiang)关监(jian)(jian)(jian)控(kong)程(cheng)序(xu)对(dui)库存系(xi)统(tong)中(zhong)日(ri)常核(he)算(suan)数(shu)据进(jin)(jin)行(xing)实(shi)时(shi)跟踪、监(jian)(jian)(jian)督(du)来实(shi)现的(de)(de)(de)。一般审(shen)(shen)计(ji)服务业(ye)务

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