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审计统计是正确反映审计工作发展情况,制定审计工作方针和计划,加强审计工作管理和监督服务的主要工具。它是随着审计事业的发展而逐步发展的一项审计管理基础工作。1983年我国审计工作刚刚开始,统计工作尚未开展。到了1986年,全国各地审计机关开始建立审计统计制度,地、市以上审计机关配备了专职统计人员。从此,审计统计被各级审计机关提到了重要位置上,并发挥了越来越明显的作用,能及时反映国家政策执行、经济运行中出现的新情况、新问题,找出问题的原因,对审计工作提出切实可行的建议,为宏观决策提供了有效服务。那么,如何搞好审计统计呢?通过几年的实践,现提出以下几点。
Audit statistics is the main tool that correctly reflects the development of the audit work, formulates the audit work guidelines and plans, and strengthens the audit management and supervision services. It is an auditing management foundation that gradually develops with the development of auditing. In 1983, our country’s audit work has just started, and statistics have not been carried out yet. By 1986, the auditing agencies across the country began to set up an auditing and statistical system, and the auditing organs at and above the city level were equipped with full-time statisticians. Since then, the audit statistics have been mentioned by the auditing organs at all levels in an important position and have played an increasingly significant role in reflecting timely the new situations and problems emerging from the implementation of the national policies and in the economic operation and finding out the reasons for the problems. Audit work to make practical proposals for the macro-decision-making to provide an effective service. So, how to improve audit statistics? Through several years of practice, the following points are proposed.