摘要
长期以来,工会经审委作为工会系统的内部审计机构存在着独立性不强、审计力量薄弱、重视程度欠缺等问题。国家审计作为具有独立性、专业性、强制性的审计方式,在一定程度上弥补了工会内部审计的不足。由于工会审计存在着一定的特殊性,在实践中发现工会组织在制度建设、业务活动管理、财务管理等方面往往存在一些问题,精准揭示这些问题、分析成因是审计工作的重要内容。未来的工会审计工作应充分关注工会会计制度变化对审计工作的影响,加强与巡视巡查等工作的统筹联动,实现优势互补,使审计工作提质增效。
For a long time,Funds Review Committee,as the internal audit institution of the Trade Union system,is faced with such problems as weak independence,weak audit force and lack of attention.As an independent,professional and compulsory audit method,national audit makes up for the deficiency of the internal audit of Trade Union to a certain extent.Due to the particularity of Trade Union audit,it is found in practice that Trade Union often has some problems such as in institutional arrangement,business activity management,and financial management.It is an important content of audit work to accurately reveal these problems and analyze the causes.In the future,the trade union audit work should pay full attention to the influence of the change of Trade Union accounting system on the audit work,strengthen the coordination with touring inspections to achieve complementary advantages,so as to improve the quality and efficiency of the audit work.
作者
赵春雨
孙静
ZHAO Chun-yu;SUN Jing(Bohai New District Branch,Cangzhou Municipal Audit Bureau,Cangzhou,Hebei 061001,China;High-tech Industrial Development Zone Branch,Cangzhou Municipal Audit Bureau,Cangzhou,Hebei 061001,China)
出处
《沧州师范学院学报》
2023年第2期78-81,共4页
Journal of Cangzhou Normal University
关键词
国家审计
工会审计
特殊性
应对措施
national audit
Trade Union audit
particularity
countermeasures
