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从2010年开始,国家烟草专卖局在全行业推行审计委派制,建立地市级公司审计派驻办,审计派驻办在监督驻地企业、规范企业经营管理方面发挥了很重要的作用,但在几年的推进过程中,市级公司内部审计职能发挥受阻、审计机构和审计人员“边缘化”等问题也随之出现。本文通过对增值型内部审计的诠释,积极探讨实现烟草商业企业审计派驻办增值职能的有效途径,使得审计派驻办为实现驻地单位企业价值增值服务,从而有效的发挥其作用。
From the beginning of 2010, the State Tobacco Monopoly Bureau has carried out an audit committee system throughout the industry and established audit offices of prefecture-level companies. The audit station offices play a very important role in overseeing resident enterprises and regulating the operation and management of enterprises. However, in a few years The internal auditing functions of city-level companies have been hindered, and problems such as “marginalization” of audit institutions and auditors have also emerged. Through the interpretation of value-added internal audit, this paper actively explores the effective ways to realize the value-added functions of auditing in tobacco commercial enterprises and makes the office of audit station serve the realization of value-added services of resident enterprises in order to effectively play its role.