1. Examination of Contract Amount
主要关注合同金额能否匹配相应的资源项目，并控制在相应的项目额度内，超出局部能否执行了相应的审批程序；
The main concern is whether the contract amount can match the corresponding resources projects, and control within the corresponding project quota, and whether the relevant approval procedures can be carried out beyond the local level.
合同正文中的金额信息计算能否精确，能否与合同附件材料分歧，大小写金额能否相同；关于框架合同要留意框架合同金额能否合理，能否设置金额上限等。
Whether the amount information in the text of the contract can be calculated accurately, whether it is different from the materials attached to the contract, whether the amount in case is the same, whether the amount in the framework contract is reasonable or not, whether the upper limit of the amount can be set, etc.
2、对结算条款的审核
2. Examination of Settlement Provisions
主要关注合同结算条款能否契合企业信誉管理规则，特别是关于预付款项、付款进度、验收款的管理请求，比方有企业规则关于设备类、物资类采购准绳上不停止预付款，并按执行进度分批次支付货款，详细支付比例根据协作商信誉等级肯定。确有特殊状况需求支付预付款项的，应经过管理层特殊审批前方可停止。
Mainly concerned about whether the contract settlement terms can meet the enterprise credit management rules, especially the management requests for advance payment, payment progress and acceptance payment. For example, the enterprise rules on equipment and materials procurement criteria do not stop the advance payment, and pay for the goods in batches according to the progress of implementation. Detailed payment proportion is affirmed according to the reputation level of the collaborators. Payment of advance payment in case of special needs shall be stopped before special approval by management.
合同结算方式(如银行转账、银行票据、现金买卖等)能否契合企业相关规则。如企业明白规则应采用银行转账等电子结算方式的，不得规则经过现金方式停止结算。
Whether the method of contract settlement (such as bank transfer, bank bills, cash sales, etc.) can meet the relevant rules of the enterprise. If an enterprise understands that the rules should adopt electronic settlement methods such as bank transfer, it shall not stop settlement by cash.
除总分公司、拜托第三方收款等情形外，合同正文中触及的收款方的账户称号应与合同签署方的称号分歧。
Except for the case of branch office and third party collection, the account title of the payee mentioned in the text of the contract should be different from that of the signatory.
3、对涉税事项的审核
3. Audit of Tax-related Matters
主要关注合同中商定的税负承当、发票开具等条款能否契合国度税收法律法规的请求。合同中明白商定发票类型的，发票类型需与合同业务内容、业务性质坚持分歧，审核时应分离以协作对方机构所在地、劳务发作地、业务内容为规范停止断定;关于触及增值税业务的票据，应标明开具增值税专票或者普通发票，以及包含的税率;合同中未明白商定发票类型的，应经过“乙方须提供契合税法规则、以甲方财务请求的正轨税务发票”等含糊方式停止。
Mainly concerned about whether the agreed terms in the contract, such as tax acceptance and invoice issuance, can meet the requirements of national tax laws and regulations. If the contract clearly agrees on the type of invoice, the type of invoice should be different from the content and nature of the contract business. When auditing, it should be separated from the location of the other party's organization, the place of labor service occurrence and the content of the business as the norm to stop the determination. For the bill that touches on the value-added tax business, it should be marked with the special invoice or ordinary invoice for value-added tax, as well as the tax rate included; the contract does not clearly agree on the invoice. The type of invoice shall be terminated by vague means such as "Party B shall provide the proper tax invoice in accordance with the rules of the Tax Law and Party A's financial request".
后，要特别留意行政事业收据的运用范围。企业与行政事业单位协作的业务事项，协作内容是行政事业单位职责范围内的业务，则对方能够提供行政事业单位专用收据报账；协作内容为超出政府行政事业单位职责范围的广告、宣传、培训等运营性业务，则对方应提供契合税法请求的正轨税控发票。
Finally, special attention should be paid to the scope of application of administrative receipts. Business matters of cooperation between enterprises and administrative institutions are business within the scope of administrative institutions'responsibilities, and the other party can provide special receipts and accounts for administrative institutions. For operational business such as advertising, propaganda and training beyond the scope of government administrative institutions' responsibilities, the other party should provide proper tax control invoices that meet the requirements of the tax law.
4、对特殊事项的审核
4. Audit of Special Matters
对租赁类合同，需判别租赁方式能否契合企业资产管理标准，比方某些企业规则未经批准不得停止任何方式的融资性租赁;关于触及企业市场竞争的中心设备，不得采用租赁的方式取得资产；对运营性租赁方式在经济上应具备可行性。
For leasing contracts, it is necessary to determine whether the leasing mode is in line with the enterprise asset management standards, for example, some enterprise rules may not stop any form of financing leasing without approval; for the central equipment that touches the market competition of enterprises, it is not allowed to acquire assets by leasing; and for the operational leasing mode, it should be economically feasible.
关联买卖类合同应审核能否触及关联买卖，关联买卖的额度能否契合企业规则；属于关联买卖的，合同金额能否在年度剩余关联买卖额度以内。
The contract of affiliated sale should examine whether the affiliated sale can be touched and whether the amount of the affiliated sale can meet the rules of the enterprise. If the contract belongs to the affiliated sale, whether the amount of the contract can be within the remaining amount of the affiliated sale in the year.
捐赠、资助类合同应审核买卖的涉税事项。依照企业所得税扣除请求，非广告性资助支出、非公益性捐赠不得在企业所得税行进行扣除。
Contracts for donations and subsidies should focus on tax-related matters of sale and purchase. According to the request for deduction of enterprise income tax, non-advertising subsidized expenditures and non-public donations shall not be deducted from the enterprise income tax bank.
触及押金或保证金条款的合同，应审核押金或保证金收据的开具方式。
Contracts involving deposit or margin clauses shall examine the manner in which the deposit or margin receipt is issued.
5、对印花税的处置
5. Disposal of Stamp Tax
除以上审核内容以外，企业合同财务审核人员普通还担任合同印花税的计算工作。依据合同业务性质、合同类型，选择相应的印花税税目。关于一些特殊项目，还需求出具审核意见，比方关于租赁合同，在合同审批意见中参加“经审核，该合同为运营租赁合同”等。
In addition to the above auditing contents, the financial auditors of enterprise contracts also generally perform the calculation of contract stamp tax. According to the nature of the contract business and the type of contract, the corresponding stamp tax items are selected. For some special projects, audit opinions are also required, such as the lease contract, which is an operation lease contract after examination and approval.
