开拓企业审计的新领域——某部运输企业2006年度财务收支审计项目简介

发布时间：2018-07-04 15:45

本文选题：审计方法体系 + 审计人员　；参考：《中国审计》2009年08期

【摘要】：2006年12月30日,温家宝总理对企业审计作出指示,要求审计署不仅要对中央企业开展经济责任审计,还要开展经常性审计,尤其是对垄断行业、企业的审计。 2007年3月至6月,审计署经贸司、郑州特派办和京津冀特派办派出审计组,联合实施了对某部运输企业的审计,历时4个月,跨出了传统的53家"中管"企业审计范畴。在审计署分管领导关心支持、审计署企业司、郑州特派办、京津冀特派办负责人的具体指导下,该项目共查出该部本部及所属五家二级单位会计信息不实、主业和多元经营企业之间关系不清、重大违法违规等问题金额212亿元。根据审计反映的问题,该部一副部级领导干部被中纪委立案查处。该部以此次审计为契机,积极整改,自查自纠,建立制度900多项,137人受到党纪政纪处分。该审计项目被评为2007年度审计署优秀审计项目。限于篇幅,本刊摘登项目实施过程中的两个实例和两条经验,作为项目成果的一个缩影,供读者参阅。
[Abstract]:On December 30, 2006, the Prime Minister of Wen Jiabao directed the audit of enterprises, asking the Audit Office not only to carry out economic responsibility audit for central enterprises, but also to carry out regular audits, especially for monopoly industries and enterprises. From March to June, 2007, Audit Office, Zhengzhou Special Office and Beijing-Tianjin-Hebei Special Office sent audit teams to carry out the audit of a transportation enterprise, which lasted for four months and stepped out of the traditional audit category of 53 "middle management" enterprises. Under the specific guidance of the responsible person in charge of the leadership of the Audit Office, the Enterprise Department of the Audit Office, the Zhengzhou Special Office, and the Special Office of Beijing, Tianjin and Hebei, the project has found out that the accounting information of the Ministry's headquarters and the five subordinate secondary units are not true. Main business and diversified business relations between unclear, major violations of the law and other issues involving 21.2 billion yuan. According to the problems reflected in the audit, a deputy ministerial level leading cadres were placed on file and dealt with by the Central discipline Inspection Commission. The Ministry took this audit as an opportunity to actively rectify, self-check, and establish a system of more than 900 disciplinary sanctions by the party discipline. The audit project was appraised as the excellent audit project of the Audit Office in 2007. Limited in space, this journal extracts two examples and two experiences from the implementation of the project as a microcosm of the project's results for readers to refer to.
【作者单位】：审计署郑州特派办;审计暑京津冀特派办;
【分类号】：F239.6

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