新时代铁路内部经济责任审计面临的新挑战及建议

New Challenges and Suggestions of Railway Internal Economic Responsibility Audit in the New Era

铁路内部审计机构应该适应新形势、新要求,提高审计站位,拓展审计内容和范围,完善审计新手段,充分发挥审计监督效能,确保审计结果有效运用。论文针对两办新规定对铁路内部经济责任审计提出的新要求,结合目前工作实际对内部经济责任审计的影响因素展开论述,并就如何做好新时代铁路内部经济责任审计工作提出了相关建议。

Railway internal audit institutions should adapt to the new situation and new requirements,improve the audit position,expand the audit content and scope,perfect the new means of audit,give full play to the effectiveness of audit supervision and ensure the effective use of audit results.In view of the new requirements of the audit of railway internal economic responsibility put forward by the new regulations of the two offices,the paper discusses the influencing factors of the audit of internal economic responsibility combined with the current work practice,and puts forward relevant suggestions on how to do the audit work of railway internal economic responsibility in the new era.