论文部分内容阅读
文章从以下三方面说明加强审计监督,在建立社会主义商品经济新秩序中占有重要地位。(一)社会主义有计划的商品经济,要求企业两权分离,政企分开,国家对企业由直接管理改为间接管理。特别是推行厂长负责制、承包经营责任制和租赁的企业,必须加强审计监督,对厂长(经理)进行经济责任审计。(二)在多种经济成分并存的条件下,国家对非全民所有制经济必须通过适当方式加强审计监督。(三)在新旧体制交替过程中,必须大力强化审计监督,这是我国经济监督制度的重要“基本建设”。
The article illustrates the strengthening of audit supervision from the following three aspects and plays an important role in establishing a new order of socialist commodity economy. (1) The planned socialist commodity economy requires the separation of the two rights of enterprises, the separation of government from enterprises, and the state-to-business management of enterprises from direct management to indirect ones. In particular, the implementation of factory director responsibility system, contract management responsibility system and leasing companies, must strengthen the audit supervision, the factory manager (manager) economic responsibility audit. (2) Under the coexistence of various economic components, the state must strengthen auditing and supervision over non-state ownership by appropriate means. (C) In the process of alternation of the old system and the new one, we must vigorously strengthen audit supervision, which is an important “capital construction” of our country’s economic supervision system.