我国审计组织体系浅析

Analysis of Audit Organization System in China

国家审计(政府审计)、社会审计(注册会计师审计)、内部审计构成审计组织体系。国家审计的重要作用:一是保障国家重大决策部署贯彻落实;二是维护国家经济安全;三是推动深化改革;四是促进依法治国;五是推进廉政建设。社会审计的作用:一是维护社会主义市场经济秩序,保护社会公共利益;二是促使政府转变职能;三是促进完善现代企业制度;四是促进对外经济的发展。内部审计的作用:一是监督制度、计划的贯彻执行情况,为本单位负责人或权力机构决策提供依据;二是揭示管理薄弱环节,促进部门和单位健全内部控制制度;三是促进部门和单位改进工作,提高经济效益;四是监督受托经济责任的履行情况,维护部门和单位经济权益;五是监控资金、资产的安全,促进部门和单位资产保值增值。

State audit,social audit,and internal audit constitute the audit organization system.The important effects of state audit：the first is guarantee the implementation of the country＇s major policy and deployment;the second is safeguard national economic security;the third is promote the deepening reform;the fourth is promote ＂the rule of law＂;and the fifth is promote the construction of a clean government.Functions of social audit：the one is to maintain the order of socialist market economy and protect public interests;the second is to promote the transformation of government functions;the third is to promote the perfection of modern enterprise system;and the fourth is to promote the development of foreign economy.Functions of internal audit：the one is to supervise the implementation of the institution and plan,and provide evidence for personal or authoritative decision;the second is to reveal the weak link of management,and stimulate departments and units to improve the internal control system;the third is to encourage departments and units to improve their work,and enhance economic efficiency;the fourth is to supervise the accountability and responsibility for delegation,to assure the economic interests of departments and units;the fifth is to monitor the capital and property safety,and increase the value of assets.