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随着市场经济的发展,国有企业也面临着改革的转折点,旧有的审计制度已经不能再满足市场经济发展的需要。国有企业审计工作已经将维护企业资产与实现企业的长久发展设为工作的目标。在审计工作执行过程中,工作人员应当坚持保证审计工作质量,主动承担审计责任,将审计工作落到实处。本文通过对国有企业现状进行讨论,从企业的内部审计出发,结合其他审计方式,为完善国有企业审计制度提出相关建议。
With the development of market economy, state-owned enterprises are also facing the turning point of the reform. The old auditing system no longer meets the needs of market economy. The auditing of state-owned enterprises has set the goal of safeguarding the assets of the enterprises and realizing the long-term development of the enterprises. During the implementation of the audit work, staff members should insist on ensuring the quality of the audit work, taking the responsibility of auditing voluntarily and putting the audit work into practice. This article discusses the status quo of state-owned enterprises, starting from the internal audit of enterprises, combined with other audit methods, to improve the audit system for state-owned enterprises put forward relevant proposals.