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1997年10月29日发布实施的《中华人民共和国审计法实施条例》(以下简称《实施条例》是各级审计机关贯彻实施《审计法》时可供对照的具有可操作性的依据,又是对《审计法》的重要补充,它的发布标志着我国国家审计法律规范体系的基本形成。本文拟在学习《实施条例》的基础上,就国家审计对企业监督的若干问题进行探讨,以供参考。一、所有拥有国有资产的企业都是国家审计的对象在我国,国家审计在实质上是受人民委托而对其资源的管理和运用情况进行的监督。由此可认为,所有的国有资产都是在国家审计的监督范围内。然而,国有资产不仅存在于国有企业,也存在于混合所有制企业之中。国有资产的不同存在形态决定了审计内容的差异。国有企业的全部资产都是
The Implementing Regulations of the People’s Republic of China on Auditing Law promulgated on October 29, 1997 (hereinafter referred to as the “Implementing Regulations” are operable bases on which contracting agencies at all levels can implement the “Audit Law” for comparison and are also As an important complement to the “Audit Law”, its release marks the basic formation of China’s national auditing legal normative system.Based on the study of the “Implementation Regulations”, this paper discusses some issues of state auditing on the supervision of enterprises for For reference, all enterprises that own state-owned assets are the objects of national auditing In our country, national auditing is essentially overseen by the people entrusting the management and use of their resources, and thus all the state-owned assets However, the state-owned assets exist not only in the state-owned enterprises but also in the mixed-ownership enterprises.The different forms of the state-owned assets determine the differences in the contents of the audit.The total assets of the state-owned enterprises are all