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“审计和内部审计在治理整顿、深化改革中的地位、作用和任务”以及“审计和内部审计工作制度化、法制化、规范化问题”是1990年湖北省审计学会、内审研究会年会讨论的课题。代表们通过热烈讨论,基本上取得了一致意。一、关于审计在治理整顿、深化改革中的地位、作用和任务审计在治理整顿、深化改革中的地位、作用和任务可概括为:三个重要地位——宏观间接调控地位;较高层次监督地位;综合经济监督地位。六大作用——对社会总需求的膨胀起抑制作用;对双增双节起推进作用;对违反财经法纪者起威慑作用;对经济秩
“Auditing and Internal Auditing in Governance, Deepening the Reform, Status, Role and Tasks” and “Institutionalization, Legalization and Standardization of Auditing and Internal Auditing” were discussed at the Annual Meeting of the Auditing Society and the Internal Auditing Research Society of Hubei Province in 1990 The subject. Through enthusiastic discussions, deputies basically achieved a consensus. I. Status, Function and Task of Auditing in Governance, Reorganization and Deepening Reform The status, role and tasks of auditing in the process of rectification and deepening of reform can be summed up as follows: Three Important Positions - The Status of Macro-regulation and Control; The Higher-level Supervision Status; comprehensive economic supervision status. Six major role - the total social demand for the expansion of the suppression of the role of double-double-double play a role in deterring violations of financial law and order deterrent effect; economic rank