现代企业监事会和内部审计相互关系的探讨

发布时间：2018-01-20 13:05

本文关键词： 监事会内部审计建立现代企业制度相互关系社会主义市场经济体制股东大会国有企业企业内部审计有限责任制度《中华人民共和国公司法》　出处：《审计研究》1994年02期 　论文类型：期刊论文

【摘要】：正十四届三中全会讨论通过的《中共中央关于建立社会主义市场经济体制若干问题的决定》,是我国建立社会主义市场经济体制的总体框架。《决定》指出:“建立现代企业制度,是发展社会化大生产和市场经济的必然要求,是我国国有企业改革的方向”;同时强调,“对国有资产实行国家统一所有、政府分级监管、企业自主经营的体制”,“有关部门对其分工监管的国有资产要负起监督职责,根据需要派出监事会,对企业的国有资产保值增值实行监督”。为适应建立现代企业制度需要,规范公司的组织行为,保护公司、股东和债权人的合法权益,《中华人民共和国公司法》明确规定:“公司实行权责分明、管
[Abstract]:The "decision of the CPC Central Committee on the Establishment of a Socialist Market economy system" adopted by the third Plenary session of the 14 CPC Central Committee. The "decision" points out: "the establishment of a modern enterprise system is an inevitable requirement for the development of socialized mass production and a market economy." It is the direction of the reform of state-owned enterprises in China. At the same time, it was stressed that "state ownership of state-owned assets, government supervision at different levels, and the autonomous operation of enterprises" and "relevant departments should assume supervisory responsibilities over state-owned assets that are under the supervision of their division of labor." To meet the needs of the establishment of a modern enterprise system, regulate the organizational behavior of the company and protect the legitimate rights and interests of the company, shareholders and creditors. The Company Law of the people's Republic of China clearly stipulates: "A company shall exercise clear powers and responsibilities and exercise control."
【作者单位】：审计署驻外经贸部审计局审计署驻外经贸部审计局
【分类号】：F239.45
【正文快照】： 十四届三中全会讨论通过的《中共中央关于建立社会主义市场经济体制若干问题的决定》,是我国建立社会主义市场经济体制的总体框架。《决定》指出:“建立现代企业制度,是发展社会化大生产和市场经济的必然要求,是我国国有企业改革的方向”,同时强调,’“对国有资产实行国家统

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