论社会审计为企业改制服务的必要性及其方式

The Necessity and Means of Social Audit's Serving the System Changing of Enterprises

社会审计作为市场经济的产物,在我国经济生活中尚属新生事物;但作为市场经济健康发展的重要因素,我国的社会审计工作如何适应新形势的客观要求,卓有成效地开展工作,真正无愧于“经济卫士”的社会期望,给我们每个执业人员提出了智力和操作方面的考验。在以后的很长一段时间里,以社会审计为代表的中介组织将逐渐成为社会经济生活监督体系中的中间力量。因此,社会审计必须不断拓展服务领域,从原来的主要从事外商投资企业的验资和审计,发展到为各类市场主体提供包括验资、资产评估、独立审计、管理咨询、税务服务在内的全方位服务。

As the outcome of marketing economy, social audit is still a new thing in the economic life of our country. But as an important factor to the healthy development of marketing economy, how the social audit in our country can adapt to the objective requirement of new situation and how it can work effectively and be worthy of the name of "the Guard of Economy" has put new test of intelligence and operation before us executives. During long terms in the future, the intermediary organizations, social audit as its representative, will come to be the hard-core of the supervision system in social and economic life. As a result, social audit should enlarge its areas of service, it should be developed from the original capital testing and audit to comprehensive services, including independent audit, managing consulting, tax service besides capital testing and audit.