摘要
本文主要是针对当前国有企业内部审计本质异化,无法有效维护国有资产权益的现象进行了研究。作者首先分析了内部审计的本质,然后分析了国有企业中内部审计的异化现象。国有企业的二元性及双重身份为国有企业内部审计本质的实现创造了有利条件,使得国有企业内部审计部门拥有了既代表国家对国有企业进行监督,同时又协助管理层履行控制职能的双重身份。本文建议我国应全面构建以保证企业国有资产保值增值为根本出发点和目的的"企业国有资产内部审计制度"。文章给出了国有资产内部审计的概念,分析了构建"企业国有资产内部审计制度"的措施以及面临的困难。
The paper firstly studies the essence of internal audit, which is an instrument to control corporation delegating the interest of owner, not the interest of manager. Essence of state--owner internal audit is also an instrument to monitor manager delegating the interest of state--owner. The duality and double status of state--owner corporate create the good condition for achieving the essence o{ state--owner internal audit. The audit of state--owned corporate should delegate the owner exert his or her duty of overseeing, and at the same time, help manager to control business of company. By the essence of internal audit, our country should form completely and newly an＇internal audit system of state --owned assets＇ to protect the state--owned assets as the starting point and purpose. The paper also gives the concept of state--owned assets internal audit, audit contents, and measures and analyzes the difficulty to establish such system.
出处
《中国行政管理》
CSSCI
北大核心
2013年第3期76-80,共5页
Chinese Public Administration
关键词
国有企业
国有资产
内部审计制度
state-owned enterprise
state--owned assets
internal audit system
