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随着社会经济的不断发展,我国烟草行业的经济改革发展也在不断深入,国家局对全国烟草企业的审计监督也逐渐严格,趋于日常化,这是审计工作的新常态。所以就目前的情况,烟草企业除了要加强企业的规范化管理,走规范经营以及发展之路,更要进行有效的审计监督,这对于深化烟草企业的改革具有非比寻常的意义。本文主要阐述了新时期我国烟草企业审计监督中存在的一些新问题、新情况,并针对这些问题提出应对的方案。
With the continuous development of social economy, the economic reform and development of our country’s tobacco industry is also deepening. The audit and supervision of the national tobacco companies by the State Bureau has also gradually become more stringent and tends to be normalized. This is the new normal of the audit work. Therefore, in the current situation, in addition to strengthening the standardized management of enterprises, taking the normative management and development path, tobacco companies must also carry out effective audit supervision, which is of extraordinary significance for deepening the reform of the tobacco industry. This article mainly elaborates some new problems and new situations existing in auditing and supervision of the tobacco industry in our country in the new period, and puts forward the countermeasures against these problems.