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我国煤炭企业内审人员管理体制的现状是:内审人员在哪个单位工作就归哪个单位管,局审计处对矿内审人员的工作仅起业务指导作用,这种两级分散的管理办法,使矿内审工作的开展存在着服从性、利已性和软弱性等问题。对此,笔者建议将目前属于矿领导下的内审人员,改为由局审计处派驻矿的基础工作人员,工资、奖金标准和福利待遇由矿务局统一制定,实行上审下的组织形式,以提高矿内审人员的地位和权威。其优点是:①有利于微观控制与宏观控制的统一。一方面局审计处对各矿的内审工作能够有计划有步骤的统筹安排,协调工作,使审计工作做到规范化、制度化;另一方面矿内审人
The status quo of internal audit management system of coal enterprises in our country is: Which unit of internal audit staff works in which unit, the audit office only plays a guiding role in the work of mine internal audit staff. This two-level decentralized management approach, The internal audit work to carry out there is obedience, profitability and weakness and other issues. In this regard, I propose that the current internal audit staff under the leadership of the mine should be replaced by the basic staff assigned to the mine by the Bureau Audit Office. Wages, bonus criteria and benefits shall be uniformly formulated by the Bureau of Mines and shall be subject to the organizational form of the trial , In order to improve the position and authority of mine internal auditors. Its advantages are: ① conducive to the unity of micro-control and macro-control. On the one hand, the Bureau of Audit Office of the mine internal audit work can be planned and step-by-step co-ordination arrangements to coordinate the work so that the audit work to be standardized and institutionalized; on the other hand mine internal trial