摘要
审计是党和国家监督体系的重要组成部分,在推动国家治理体系和治理能力现代化的进程中具有十分重要的作用。内部审计作为单位经济决策科学化、内部管理规范化、风险防控常态化的一项重要制度设计,为所在单位及其利益相关方提供价值创造服务,内部审计工作越有效,其所在单位出现违法违纪问题和绩效低下问题的可能性就越小。新时代赋予内部审计工作新的内涵和责任使命,强化和创新内部审计是当务之急。通过分析阐述新时代面临的新形势,提出内部审计工作发展与创新的思路,以期为国有企业内审工作提供参考,从而实现国有企业管理上的持续改良。
Audit is an important part of the supervision system of the Party and the nation,and plays a very important role in promoting the modernization of the national governance system and governance capacity.As an important system design for scientific economic decision-making,standardized internal management and normalized risk prevention and control,internal audit provides value creation services for the company and its stakeholders.The more effective the internal audit work is,the less likely it is that the unit will have problems of violation of law and discipline and poor performance.The new era has endowed the internal audit work with new connotation and new mission,so it is urgent to strengthen and innovate the internal audit.By analyzing the new situation in the new era,this paper puts forward some ideas for the development and innovation of internal audit work,hoping to provide some reference for the internal audit work of state-owned enterprises,so as to realize the continuous improvement of the management of state-owned enterprises.
作者
刘扬
LIU Yang(Beijing Audit Commissioner Office,China State Railway Group Co.,Ltd.,Beijing 100055,China)
出处
《铁道经济研究》
2022年第3期11-14,共4页
Railway Economics Research
关键词
新时代
国有企业
内部审计
高质量发展
创新发展
new era
state-owned enterprises
internal audit
high-quality development
innovative development
