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十大钢在冶金行业中占有举足轻重的地位,据《中国1991年钢铁工业年鉴》公布数字,1990年末共有职工100.6万人,占行业总数的三分之一;年钢产量和固定资产原值分别为329O万吨和1114亿元,各占行业总数的一半;利税总额为174亿元,是行业总额的55％。由此可以看出,十大钢是冶金工业生产的重点,也是冶金内部审计指导工作的重点。 下面来分析一下十大钢内部审计的基本条件和主要功能特点。 特点之一:审计体制和审计人员的知识结构较为合理。
In the metallurgical industry, the top ten steels play a decisive role. According to the “China’s 1991 Iron and Steel Industry Yearbook” statistics, there were 1.006 million employees at the end of 1990, accounting for one-third of the total number of industries; the annual output of steel and the original value of fixed assets were respectively It was 329 million tons and 111.4 billion yuan, each accounting for half of the total number of industries; total profits and taxes were 17.4 billion yuan, which was 55% of the industry’s total. It can be seen that the top ten steel is the focus of metallurgical industry production, and it is also the focus of internal auditing guidance in metallurgy. Below to analyze the basic conditions and the main features of the internal audit of the top ten steel. One of the characteristics is that the knowledge structure of the audit system and auditors is more reasonable.