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根据《中华人民共和国审计条例》的规定,国家审计署制订了《关于内部审计工作的规定》。这个规定,对强化广播电视大学系统内部的内审监督,完善自我约束机制,提供了明确的政策依据和理论根据。本文仅就如何强化电大内审监督,完善自我约束机制问题,谈点浅见。根据有些电大的调查情况来看,由于内审工作不能及时跟上,使国有资产和固定资产在管理上存在一些问题,造成很多漏洞。因此,有必要进一步加强内部审计工作。
According to the “Audit Regulations of the People’s Republic of China”, the National Audit Office has formulated the “Provisions on Internal Auditing”. This provision provides a clear policy basis and theoretical basis for strengthening the internal audit supervision within the system of radio and television universities and perfecting the self-restraint mechanism. This article only on how to strengthen the internal audit supervision, improve the self-restraint mechanism, talk a little superficial. According to the survey conducted by some TV universities, as the internal audit work can not keep up in time, there are some problems in the management of state-owned assets and fixed assets, causing many loopholes. Therefore, it is necessary to further strengthen the internal audit work.