摘要
按照相关法律规定,我国许多企事业单位设置有纪检、监察和审计部门,然而其效果往往让人质疑。比较纪检、监察和审计职责,正视实际中存在的问题,把纪检、监察和审计工作与本单位经营管理工作紧密结合,通过准确定位、重建机构、沟通信息,将上级宏观的指导精神落到实处,最终达到纪检、监察和审计工作目标与单位管理工作目标的共同实现。
According to the related regulations, there are discipline, monitoring and audit department in state-owned enter- prises ＆ institutions, but their relative functions are commonly questioned. This paper compares the functions of discipline, monitoring and audit, faces the problems existed, through accurate positioning, reconstruction, and information communication, implement the guidance policies of higher department and finally reach the collaborative target fulfillment of the discipline, monitoring, audit department and institution management target.
出处
《财务与金融》
北大核心
2011年第6期81-84,共4页
Accounting and Finance
基金
2011年度河南省教育厅人文社会科学研究项目(编号2011-ZX-358)阶段性研究成果
关键词
企事业单位
纪检
监察
内部审计
业务
协调
State-owned Enterprises ＆ Institutions
Discipline
Monitoring
Internal Audit
Business
Coordination
