论文部分内容阅读
工会审计的目的是为了提高工会资金使用效益,维护工会资产安全,促进工会党风廉政建设,保障工运事业健康发展。揭露存在问题、查找薄弱环节只是工会审计的手段,解决问题、改进工作才是工会审计的根本目的,从这个意义上讲,工会审计工作,重在整改落实。评价工会审计效果,关键要看整改落实。审计整改的过程,就是被审计单位根据工会审计部门出具的审计报告或审计意见,对自身存在问题和薄弱环节进行纠正和改进,通过完善制度、健全机制,不断提升各级工会财务管理水平的过程。然而,从各地的审计实践来看,审计意见落实难,整改不到位、不彻底的情况依然存在,经审会作用发挥不够,审计效果不明显。
The purpose of trade union audit is to improve the efficiency of the use of funds of trade unions, safeguard the safety of trade union assets, promote the party style and clean government building and ensure the sound development of the industry. To expose the existing problems and find the weak link is only the means of trade union audit. To solve the problem and improve the work is the fundamental purpose of the trade union audit. In this sense, the work of the trade unions audit focuses on the implementation of the rectification. Evaluation of the effectiveness of trade unions audit, the key depends on the implementation of rectification. The process of audit rectification is that the audited entity rectifies and improves its existing problems and weaknesses according to the audit report or audit opinion issued by the auditing department of the trade union. By perfecting the system and perfecting the mechanism, the process of continuously improving the financial management of trade unions at all levels . However, judging from various local auditing practices, the audit opinions are difficult to implement, rectification is not in place, incomplete situations still exist, the role played by the reviewers is insufficient, and the auditing effect is not obvious.