摘要
文章通过对内部审计的内涵和基本职能的描述 ,提出内部审计在企业改制分流中应提前介入 ,全过程参与 ,寓服务于监督之中 ,坚持“把关不设障 ,到位勿越位 ,监督不失职 ,服务重实效” ,通过审计监督和审计鉴证 ,发挥防护性、建设性作用。
Enterprise＇ s reformation of system will involve with the asset reformation,debt reformation, personnel reformation and the demarcation of property right,etc. And the mainbody and authority of different interests are often involved in the enterprise＇s reformation of system in some respects. According to these situations and based on the description of conceptual content and fundamental function of inner-audit, several principles must grasped during the course of enterprise＇s reformation of system, such as advanced intervene, whole-course participation and put supervision in service ,etc. were proposed in this paper. Some problems must specially emphasized during enterprise＇s reformation of system were also pointed out.
出处
《四川有色金属》
2005年第1期49-51,共3页
Sichuan Nonferrous Metals
关键词
企业改制
内部审计
作用
Enterprise＇ s reformation of system
Inner-Audit
Action
