中国行政管理
中國行政管理
중국행정관리
Chinese Public Administration
2013年
3期
76~80
,共null页
国有企业 国有资产 内部审计制度
國有企業 國有資產 內部審計製度
국유기업 국유자산 내부심계제도
state-owned enterprise; state--owned assets; internal audit system
本文主要是针对当前国有企业内部审计本质异化，无法有效维护国有资产权益的现象进行了研究。作者首先分析了内部审计的本质，然后分析了国有企业中内部审计的异化现象。国有企业的二元性及双重身份为国有企业内部审计本质的实现创造了有利条件，使得国有企业内部审计部门拥有了既代表国家对国有企业进行监督，同时又协助管理层履行控制职能的双重身份。本文建议我国应全面构建以保证企业国有资产保值增值为根本出发点和目的的“企业国有资产内部审计制度”。文章给出了国有资产内部审计的概念，分析了构建“企业国有资产内部审计制度”的措施以及面临的困难。
本文主要是針對噹前國有企業內部審計本質異化，無法有效維護國有資產權益的現象進行瞭研究。作者首先分析瞭內部審計的本質，然後分析瞭國有企業中內部審計的異化現象。國有企業的二元性及雙重身份為國有企業內部審計本質的實現創造瞭有利條件，使得國有企業內部審計部門擁有瞭既代錶國傢對國有企業進行鑑督，同時又協助管理層履行控製職能的雙重身份。本文建議我國應全麵構建以保證企業國有資產保值增值為根本齣髮點和目的的“企業國有資產內部審計製度”。文章給齣瞭國有資產內部審計的概唸，分析瞭構建“企業國有資產內部審計製度”的措施以及麵臨的睏難。
본문주요시침대당전국유기업내부심계본질이화，무법유효유호국유자산권익적현상진행료연구。작자수선분석료내부심계적본질，연후분석료국유기업중내부심계적이화현상。국유기업적이원성급쌍중신빈위국유기업내부심계본질적실현창조료유리조건，사득국유기업내부심계부문옹유료기대표국가대국유기업진행감독，동시우협조관리층리행공제직능적쌍중신빈。본문건의아국응전면구건이보증기업국유자산보치증치위근본출발점화목적적“기업국유자산내부심계제도”。문장급출료국유자산내부심계적개념，분석료구건“기업국유자산내부심계제도”적조시이급면림적곤난。
The paper firstly studies the essence of internal audit, which is an instrument to control corporation delegating the interest of owner, not the interest of manager. Essence of state--owner internal audit is also an instrument to monitor manager delegating the interest of state--owner. The duality and double status of state--owner corporate create the good condition for achieving the essence o{ state--owner internal audit. The audit of state--owned corporate should delegate the owner exert his or her duty of overseeing, and at the same time, help manager to control business of company. By the essence of internal audit, our country should form completely and newly an＇internal audit system of state --owned assets＇ to protect the state--owned assets as the starting point and purpose. The paper also gives the concept of state--owned assets internal audit, audit contents, and measures and analyzes the difficulty to establish such system.
