全部政府性资产审计研究——基于绍兴实践的探索与思考

发布时间：2018-03-20 02:16

  本文选题：资源性资产　切入点：绍兴市　出处：《中国审计》2010年08期 　论文类型：期刊论文

【摘要】：正 党的十七大报告指出,要完善各类国有资产管理体制和制度。作为综合性经济监督部门,审计机关必须发挥应有的职能作用。资金和资产是一个共同体,两者之间联系密切,可相互转化,从全部政府性资金到全部政府性资产,实现两者之间审计监督的有效衔接,无疑是审计理论与实践的更大跨越,也是各级审计机关需要特别关注和探索的一个崭新领域。笔者结合绍兴市近年来的审计工作实际,对此作些粗浅探讨。
[Abstract]:The report of the 17th National Congress of the Central Committee of the Communist Party of China pointed out that in order to improve the management system and system of various kinds of state-owned assets, as a comprehensive economic supervision department, audit organs must play their due functions. Funds and assets are a community. The relationship between the two is close and can be transformed into each other. From all government funds to all government assets, there is no doubt that the effective convergence of audit supervision between the two is an even greater leap in audit theory and practice. It is also a new field that the auditing institutions at all levels should pay special attention to and explore. The author makes a brief discussion on the practice of auditing work in Shaoxing city in recent years.
【作者单位】： 浙江省绍兴市审计局;
【分类号】：F239.6
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本文编号：1637061