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1983年恢复审计工作以来,国家颁布了一系列审计法规,如《审计条例》、《审计条例实施细则》、《关于内部审计工作的规定》、《基本建设项目开工前审计办法》等。这些法规的颁布,不仅规范了各级国家机关、事业单位的经济活动,而且使企业的生产经营活动和财物收支都纳入了审计监督之下。各企业必须认真学习和贯彻审计法规。
Since the restoration of audit work in 1983, the state has promulgated a series of audit laws and regulations, such as the “Audit Regulations,” “Rules for the Implementation of the Auditing Regulations,” “Regulations on Internal Auditing Work,” and “The Measures for Auditing Prior to the Start of the Capital Construction Project.” The promulgation of these laws and regulations not only regulates the economic activities of state organs and institutions at all levels, but also enables the company’s production and business activities and financial and material receipts and expenditures to be brought under audit supervision. All companies must seriously study and implement audit regulations.