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农业银行的稽核审计部门从一九八五年建立以来,面临着大量的检查监督、加强经营管理的新工作,在理论上和实践上正处于不断研讨、探索的过程。近来,本刊陆续收到了一些同志的来稿。在总行委托我院举办的全国农行系统第一期稽核审计人员培训班上,很多同志写出了一批有见识的文章。这里,选编其中一部分稿件。 银行稽核审计,既是一项传统业务,又是一项新工作。这是因为,从一八九七年我国创办了第一家银行——中国通商银行开始,在第一届帐略上就有了“查帐公证人”的记载。建国以来,银行系统虽然没有设立专门的稽核审计机构,但专业性的检查监督并未取消,特别是在会计部门曾设有专职稽核人员。一九八五年,农业银行专门的稽核审计机构建立时,人员就大多是由原会计部门的稽核人员组成,工作也是以对会计、财务活动的检查为主。由此,在一些同志中便产生这样二种错觉:或是有了审计监督,便无须会计监督;或是还要会计监督,审计监督便是重复劳动。其实质是对审计监督与会计监督的关系不甚明了。
Since its establishment in 1985, the audit and auditing department of Agricultural Bank of China has been facing a great deal of inspection and supervision and strengthening the new work in management. It is in constant discussion and exploration in theory and practice. Recently, our articles have been received by some comrades in succession. At the first branch of the National Agricultural Bank System Auditing Training Commission entrusted by our hospital, many comrades wrote a series of knowledgeable articles. Here, select some of the manuscripts. Bank audit, both a traditional business, but also a new job. This is because, starting from China Merchant Bank, the first bank established in China in 1897, there was a record of “notary public on charges” in the first account. Since the founding of the People’s Republic, the banking system has not set up a special auditing and auditing institution, but the professional inspection and supervision has not been canceled. In particular, the accounting department has set up full-time auditing staff. In 1985, when the specialized audit and auditing agency of ABC was established, most of its staff consisted of auditors of the former accounting department. The work was mainly based on the inspection of accounting and financial activities. As a result, there are two kinds of illusions that have arisen among some comrades: there is no need for accounting supervision with the audit supervision; or the accounting supervision and the audit supervision are duplication of effort. Its essence is the relationship between audit supervision and accounting supervision is not clear.