审计为国有企业改革和发展服务的思考

On Audit' s Service for the Reform and Development of State-run Enterprises

审计要为国有企业改革和发展服务,首先要将服务的观念和意识贯穿于整个审计监督的全过程;其次,审计要在观念、内容和重点、对象和范围、方法等方面实现转变;最后提出审计服务的具体措施:一、转变观点,以全新思维开展工作;二、不断开拓审计工作新领域;三、明确国家审计、内部审计的职责,发挥其功能;四、执行审计法规,实现审计工作的制度化和规范化;五、进一步改进审计方法。

For audit to serve the reform and development of state-run enterprises, service notions and consciousness should first of all be instituted throughout the auditing supervision process. Second, changes should be made in terms of audit concepts, content and emphasis, targets and range, audit methods, etc. so as to advance detailed measures for audit service. The measures are as follows: (a) transforming audit concepts; (b) constantly opening up new audit domain; (c) clarifying the obligations of national audit and internal audit to bring into play their respective functions; (d) enforcing audit laws and regulations to systematize and standardize audit work; (e) further improving audit methods. 