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《审计法》的颁布实施,使我国内部审计发生了历史性的重大转折。首先,作为“审计监督制度”重要组成部分之一的内部审计制度,第一次为国家法律所肯定,其地位发生了质的变化,跨入了制度化、法制化的新的历史发展阶段;第二,对各部门、各单位、企业事业组织来说建立健全内部审计制度,既是完善企业内部监督制,保证企业经营活动规范有效的重要内容之一,也是他们应当履行的一项法律义务。从这个意义上说,实行内部审计制度是国家意志在企业管理上的一种体现,而不再是一种纯粹的企业内部行为;第三,《审计法》规定,各部门、各企事业单位的内部审计,应当接受审计机关的业务
The promulgation and implementation of the “Audit Law” has made a historic and significant turning point in our country’s internal audit. First of all, the internal audit system, one of the important components of “audit supervision system, ” has been affirmed by national law for the first time and its status has undergone a qualitative change and has entered into a new historic development of institutionalization and legalization Stage; Second, establishing and improving the internal audit system for all departments, units and enterprises and institutions is not only one of the important contents of perfecting the internal supervision system of an enterprise but also ensuring the standard and effective operation of the enterprise, as well as a law that they should fulfill obligation. In this sense, the implementation of the internal audit system is a manifestation of the will of the state in enterprise management, rather than a purely internal behavior of enterprises. Third, the “Audit Law” stipulates that all departments, enterprises and institutions The internal audit shall accept the business of the audit institution