新常态下企业专项审计调查的探讨与实践——以杭州烟草为例

Discussion and Practice of Enterprise Special Audit Investigation under the New Normal—Taking Hangzhou Tobacco as an Example

企业专项审计调查的开展,能为企业领导决策提供重要依据,推动企业高质量发展。我国企业专项审计调查主要针对民营企业和国有企业,虽然进步明显,但仍存在系统性、专业性、针对性、持续性不足等问题。针对这些问题,本文总结了杭州烟草近年来开展专项审计调查工作的原则与方法,即聚焦热点、持续发力,以点带面、集中发力,审时度势、精准发力,突出重点、高效发力的工作原则;明确审计调查目标、细化审计调查方案、采用多种调查方法、强化协同配合的工作方法。企业专项审计调查的开展,能为企业领导决策提供重要依据,推动企业高质量发展。我国企业专项审计调查主要针对民营企业和国有企业,虽然进步明显,但仍存在系统性、专业性、针对性、持续性不足等问题。针对这些问题,本文总结了杭州烟草近年来开展专项审计调查工作的原则与方法,即聚焦热点、持续发力,以点带面、集中发力,审时度势、精准发力,突出重点、高效发力的工作原则;明确审计调查目标、细化审计调查方案、采用多种调查方法、强化协同配合的工作方法。

The special audit investigation of enterprises can provide important basis for the decision-making of enterprise leaders and promote the high-quality development of enterprises. The special audit investigation of Chinese enterprises mainly targets at private enterprises and state-owned enter-prises. Although the progress is obvious, there are still problems such as lack of systematization, professionalism, pertinence and sustainability. In view of the above problems, this paper summa-rizes the experience of Hangzhou Tobacco in carrying out special audit investigation in recent years. The working principles include: focusing on hot issues and continuing follow-up investigation;fo-cusing on investigating problems and drawing inferences;evaluating the situation and investigate accurately;highlighting key problems and improve investigation efficiency. The working methods include: clarifying audit investigation objectives, refining audit investigation plans, adopting a variety of audit investigation methods, and strengthening cooperation.