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八届人大四次会议批准了《国民经济和社会发展“九五”计划和2010年远景目标纲要》。《纲要》把积极推进经济体制和经济增长方式的根本性转变作为实现今后十五年奋斗目标的关键,明确提出经济体制要从计划经济体制向社会主义市场经济体制转变;经济增长方式要从粗放型向集约型转变。《纲要》要求要把提高经济效益作为经济工作的中心。“两个根本性转变”对企业的各项工作提出了新的要求。同样,电力企业的内部审计也要围绕“两个根本性转变”,调整工作思路,摆正工作位置,确定工作任务,开拓工作内容。本文想就围绕“两个根本性转变”,对电力企业内部审计的地位、作用、任务作一些探讨。 一、电力企业实现“两个根本性转变”,必须加强企业的内部审计
The Fourth Session of the Eighth National People’s Congress approved the “Ninth Five-Year Plan for National Economic and Social Development and Outline of the 2010 Long-term Objectives.” The “Outline” takes the fundamental transformation of the economic system and the economic growth mode as the key to achieving the goals for the next fifteen years. It clearly states that the economic system must be transformed from the planned economic system to the socialist market economic system; the mode of economic growth must be extensive. Type-to-intensity transformation. The “Outline” requires that economic efficiency be taken as the center of economic work. The “two fundamental changes” put forward new requirements for the company’s various tasks. Similarly, the internal audit of electric power companies must also focus on “two fundamental changes”, adjust work ideas, correct work positions, determine work tasks, and develop work content. This article would like to focus on the “two fundamental changes” and make some discussion on the status, role, and tasks of the internal audit of power companies. I. Power companies must achieve “two fundamental changes” and must strengthen internal auditing