唐代经济审计监督制度研究

唐代经济审计制度在不断发展中形成较为健全的体系,唐代完善的经济审计监督制度是唐代经济繁荣发展的重要保障之一。深入研究唐代经济审计监督制度对我国当代审计制度建设具有现实意义。本文通过分析唐代经济审计监督机构产生的社会背景、组织构建与执行情况,进一步归纳出唐代经济审计监督制度的特点与局限性,并从中得到对我国当代审计制度建设的启示,为推动我国经济审计监督体系的建设和审计工作的开展发挥作用。

中国CPA审计制度的四大特征

无论是英国、美国还是中国,CPA审计制度都是产生于防止资本交易舞弊,保护产权,实现市场公平有序竞争的共有信念,都是实现资本交易公平的一项市场制度基础设施。CPA审计制度不同于一般意义上的注册会计师审计活动,它是市场经济体制的基础设施之一,对经济活动具有普遍的适用性。它是一种弥补价格机制失灵的、充满矛盾的、准政府性的经济监督制度,是资本市场参与人在防止会计舞弊方面的一种博弈均衡。

经济责任审计基本理论问题探究

作为一种受托公共经济责任,经济责任的审计工作具有特殊的审计目的与范围,反映了我国特色的经济监督制度,具有特殊的审计风险特征。笔者作为中建华会计师事务所有限责任公司重庆分公司的财务工作人员,在日常的工作中日益体会到经济责任审计的重要作用,但也理性的看到了其局限性。因此,本文基于此现状提出了我们应该尽快为经济责任审计工作创造良好的制度环境,从而充分发挥出其监督的作用。

“小金库”的危害及对策

本文简要论述了“小金库”的危害并提出了相应对策。

Discussion on the Enhanced Accounting Supervision System of Financial Management

Accounting supervision is a management activity to monitor and supervise the production, business operation, and budget implementation in enterprises, and a good accounting supervision plays an extremely important role in the social and economic development. In China, there are many accounting supervision problems in accounting practice at present, and a lot of the problems have exerted a negative impact on the social and economic life. Therefore, the causes for these problems are discussed and analyzed, so that the corresponding methods and measures are proposed for solving the existing problems and promoting the accounting supervision to play a better and greater role in the financial management of enterprises.

Discussion on the Enhanced Accounting Supervision System of Financial Management

Accounting supervision is a management activity to monitor and supervise the production, business operation, and budget implementation in enterprises, and a good accounting supervision plays an extremely important role in the social and economic development. In China, there are many accounting supervision problems in accounting practice at present, and a lot of the problems have exerted a negative impact on the social and economic life. Therefore, the causes for these problems are discussed and analyzed, so that the corresponding methods and measures are proposed for solving the existing problems and promoting the accounting supervision to play a better and greater role in the financial management of enterprises.

关注党风廉政建设 经济责任审计片刻不能放松

经济责任审计是一项具有中国特色的经济监督制度,在促进领导干部廉洁自律及全面履行职责,健全完善领导干部监督管理机制等方面发挥着越来越重要的作用。近年来,随着审计全覆盖的逐步推进,党员领导干部经济责任审计的力度不断加强,经济责任审计在领导干部管理与监督、从源头上预防和治理腐败方面发挥着越来越重要的作用。

论高校领导干部经济责任审计存在的问题及对策

随着近年来高校办学规模不断扩大,高校领导干部在经济领域的决策权利也随着增大。高校加大领导干部经济责任审计工作,预防和治理各类不规范行为的发生,加强校园内容管理。本文分析高校干部经济责任审计工作中存在的问题,并提出具体的对策建议,旨在进一步发挥审计“长牙带电”的功能,不断提升审计发现问题的能力,完善审计管理体制,强化审计质量控制,加强审计问责力度。