国有企业集团内部审计监督与财会监督的协同发展初探

On the Synergistic Development of Internal Audit Supervision and Financial Supervision in State-owned Enterprise Groups

在我国国民经济快速稳步发展的过程中,国有企业发挥的作用绝对是毋庸置疑的。但在国有企业改革工作正式落实之后,国有企业所面对的监管环境就逐渐变得越发复杂。在这种较为特殊的情形下,国有企业想要谋求更进一步的发展,就需要针对企业内部原有的监督体系做出相应的完善,而这也就需要将内部审计监督和财会监督做出协同化的发展,因此围绕这一点展开了相应的探讨。

In the process of rapid and steady development of China's national economy,the role played by state-owned enterprises is absolutely beyond doubt.However,after the formal implementation of the reform of state-owned enterprises,the regulatory environment faced by state-owned enterprises has gradually become more and more complicated.In this special situation,if state-owned enterprises want to seek further development,they need to improve the original internal supervision system,which also requires the synergistic development of internal audit supervision and accounting supervision.This paper discusses this point accordingly.