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为了深入贯彻落实《中国工会审计条例》,山西省总工会于2011年12月1日下发了《山西省总工会关于加强和改进全省工会审计工作的意见》。《中国工会审计条例》是中华全国总工会根据《中华人民共和国工会法》、《中华人民共和国审计法》和《中国工会章程》制定,于2011年4月8日正式下发,标志着工会经审制度体系建设迈出了关键性一步。本文拟就企业内审对工会及工会经费进行审计监督的主体资格进行一些思考,以期抛砖引玉。企业应扩大对工会及工会经费的审计主体范围,企业内部审计部门应积极开展对企业工会及工会经费的审计活动,
In order to thoroughly implement the “Chinese Trade Unions Auditing Ordinance,” Shanxi Province Federation of Trade Unions on December 1, 2011 issued a “Shanxi Province Federation of Trade Unions on strengthening and improving the work of the province’s trade union audit opinions.” The “Regulations on the Audit of Trade Unions in China” was formulated by the All-China Federation of Trade Unions under the “Trade Unions Law of the People’s Republic of China”, the “Audit Law of the People’s Republic of China” and the “Statute of the Chinese Trade Unions” and was officially released on April 8, 2011, Trial system construction has taken a crucial step. This article intends to audit the internal audit of trade unions and trade unions to audit the main qualifications for some thinking, with a view to initiate. Enterprises should expand the scope of auditing the funds of trade unions and trade unions, and the internal audit department of the enterprises should actively conduct auditing activities on the funds of trade unions and trade unions of enterprises,