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2008年以来,我国小额贷款公司作为一种新型的金融服务企业得到了快速发展。作者通过对小额贷款公司在法律地位、组织结构、业务经营、会计核算等方面特点的分析,提出了应把握的两个方面的审计策略。
Since 2008, China’s small-loan company has enjoyed rapid development as a new type of financial service enterprise. Based on the analysis of the legal status, organizational structure, business operation, accounting and other characteristics of the microfinance company, the author puts forward two aspects of the audit strategy that should be grasped.