公司制改革背景下如何发挥好审计的监督与服务职能

How to Give Full Play to the Supervision and Service Function of Audit Under the Background of Company System Reform

国有企业是国民经济发展中的重要支柱,是国有资产的重要组成部分。铁路与国计民生息息相关,具有其特有的行业属性,在改革浪潮中必须慎之又慎。论文着眼于在十九大之后铁路行业公司制改革的背景下,审计部作为内审部门,如何发挥好内部审计的监督和服务职能,为国企公司制改革保驾护航,保障国有企业稳定健康发展。

State-owned enterprises are an important pillar in the development of the national economy and an important part of state-owned assets.Railway is closely related to the national economy and people's livelihood and have their unique industry attributes,which must be cautious in the wave of reform.This paper focuses on how the audit department,as an internal audit department,plays a good role in the supervision and service function of internal audit under the background of the company system reform of railway industry after the 19th National Congress of the Communist Party of China(CPC),escorts the reform of state-owned enterprises and ensures the stable and healthy development of state-owned enterprises.