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审计作为宏观监督管理的重要手段,在建立社会主义的市场经济体制中,一方面是它的宏观调控功能显得愈加重要,另一方面是它自身也要从计划经济的框架中解脱出来,找准座标,重新定位。那么,在建立和发展社会主义市场经济中审计工作目标、职责是什么?对此,我们谈点初步的想法。一、目标首先,必须正确地确定审计监督的目标。我们认为,审计目标可以这样表述:树立推动经济发展观念,使审计人员的整体行为,切实为社会主义市场经济的有序运行服务;正确履行审计的监督职能,
As an important means of macro supervision and management, audit plays an increasingly important role in establishing a socialist market economic system. On the other hand, it must also be freed itself from the framework of a planned economy to identify Coordinate, reposition. So, what is the duty of auditing the goal of the establishment and development of a socialist market economy? In this connection, let us talk about the initial ideas. First, the goal First of all, we must correctly determine the audit oversight objectives. In our opinion, the objective of the audit can be stated as follows: establishing the concept of promoting economic development so that the overall behavior of auditors can effectively serve the orderly operation of the socialist market economy; correctly performing the audit function of auditing,