内容摘要：

《涉外税务审计规程》对涉外税务审计工作的顺利开展发挥了重要作用，但也存在一些问题。为此，根据新时期的新要求，要充分运用电算化审计技术，适当调整和补充底稿范本，合理选择审计程序，不断推进涉外企业税务审计工作的科学化、规范化和程序化。

关键词：涉外企业　税务审计　电算化　底稿

abstract：the tax auditing rules for foreign—invested enterprises and foreign enterprises exert great influence on improving tax auditing, but there still exist some problems. according to the requirements of a new period, it is necessary to adjust and supplement model manuscript, choose reasonable auditing procedures in order to further enhance tax auditing for foreign—invested enterprises.

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