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审计工作主要是通过对财政和财务账簿的检查来实现对财政和财务收支的真实性、合法性和效益性进行监督。长期以来我国审计工作都是能过手工的方式来进行的。但随着经济和社会的快速发展,手工查账的方式越来越无法适应社会的发展需求。在这种情况下,审计工作信息化已成为审计行业的发展的必然要求。文中从监察审计信息化在煤电企业应用现状入手,分析了监察审计信息化应用存在的不足,并进一步对提高信息化在监察审计工作中的运用的措施进行了具体的阐述。
The audit mainly monitors the authenticity, legitimacy and profitability of the financial and financial revenues and expenditures through inspection of the fiscal and financial books. For a long time, our country’s audit work can all be done by hand. However, with the rapid economic and social development, manual checking methods are increasingly unable to meet the development needs of the community. Under such circumstances, the informatization of audit work has become a necessary requirement for the development of the audit profession. Starting with the application status of monitoring and auditing informationization in the coal power enterprises, the paper analyzes the shortcomings of the application of monitoring and auditing information, and further elaborates the measures to improve the application of informatization in the supervision and auditing work.