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为进一步贯彻落实中央2、4号文件,在新形势下加强和改进审计工作,上海市审计局曾举办专题研讨班,对当前审计机关适应改革开放新形势,加强和改进审计工作确定了八条意见,要点如下: 一、审计工作必须适应改革开放的新形势,增强为经济建设服务的紧迫感和责任感。要改变以往的审计工作中,存在对经济生活中的消极点注意多,对经济发展的活力注意少;对微观经济组织直接监督多,对宏观管理参与少;对利润分配和一般费用开支标准查得多,对国有资产的安全和增殖考虑少等状况。要善于用发展社会主义市场经济的观点,
In order to further implement the documents of No. 2,4 and No. 4 of the Central Government and strengthen and improve the auditing work in the new situation, the Shanghai Municipal Bureau of Audit has organized special seminars to set eight opinions on the current situation of the audit institutions in adapting to the new situation of reform and opening up and strengthening and improving the auditing work The main points are as follows: I. Auditing must adapt to the new situation of reform and opening up and enhance the urgency and sense of responsibility in serving the economic construction. To change the previous audit work, there are more negative points in economic life, more attention to the vitality of economic development, less direct supervision of micro-economic organizations, less participation in macroeconomic management; profit distribution and general expenses and expenses standard Much more, less consideration for the safety and proliferation of state-owned assets. To be good at using the view of developing the socialist market economy,