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上海市冶金系统所属企业,按照《会计法》规定,普遍配备了专职或兼职的稽核人员,建立了会计监督体系;同时又按《审计条例》规定,普遍设置了内部审计机构或内部审计人员,建立了审计监督体系。企业领导人既要按照会计法规,支持会计机构履行会计监督职责,又要按照审计条例,文持审计机构行使审计监督职权。如何正确处理这两种监督关系?从上海冶金企业建立监督体系一年多来的情况看,两者既各成系统,又相互联系,两者之间有许多相同的地方,也有许多不同的地方,它们的相同点,一是企业内部审计人员多数来自会计部门,他们的思想方法和工作方法,存在着很多相同之处。
Shanghai Metallurgical System affiliated enterprises, in accordance with the “Accounting Law” provisions, generally equipped with full-time or part-time auditors, the establishment of the accounting supervision system; the same time, according to “Audit Ordinance” provides that the general set up an internal audit agency or internal auditors, Established an audit supervision system. Business leaders should not only support accounting institutions in performing their duties of accounting supervision in accordance with accounting laws and regulations, but also support audit institutions in exercising their audit oversight powers in accordance with the auditing regulations. How to correctly handle the relationship between the two supervisors? From Shanghai metallurgical enterprises to establish a monitoring system for more than a year to see the situation, both as separate systems, but also interrelated, there are many in common between the two places, there are many different places , They are the same point, first, most of the internal audit staff from the accounting department, their thinking and working methods, there are many similarities.