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新时期为了进一步加强纪检监察机关与审计机关在案件处理当中的协作与配合,必须要将企业纪检与企业内部审计相互联合,形成全新的审查机制,充分发挥二者职能,促进党风的廉政建设,维护我国社会主义市场的经济秩序。本文针对此,首先明确了企业纪检与内部审计各自的作用,在此基础上重点探索了新形势下应用企业纪检联合内部审计的审查机制的价值。
In the new era, in order to further strengthen the coordination and cooperation between discipline inspection and supervision organs and audit institutions in the handling of cases, we must combine enterprise discipline inspection with internal audit of enterprises to form a completely new review mechanism and give full play to the functions of the two to promote the building of a clean and honest government , To safeguard the economic order in our socialist market. This article first of all clarified the respective roles of the discipline inspection and internal audit of enterprises, and on this basis, we focused on exploring the value of applying the mechanism of censorship of the discipline inspection and inter-company audits under the new situation.