论文部分内容阅读
随着我国电力体制改革的不断深化和国家电力公司的成立,电力内部审计得到确立。在去年8月召开的国家电力公司审计工作会议上,国家电力公司审计局提出了在国家电力公司体系内各级审计机构实行上审下和同级审计办法(试行)并征求意见;有的省公司对这个《办法》已在制定实施细则。对此,本文拟就“上审下”与“同级审”的必要性,主要内容及其挑战性和对策,试作探讨。 一、上审下和同级审的必要性 “上审下”和“同级审”产生的基础是财产经营管理过程中形成的委托与受托经济责任关系。
With the continuous deepening of China’s power system reform and the establishment of a national power company, internal audit of electricity has been established. At the national power company audit work conference held in August last year, the State Power Corporation Audit Bureau put forward the measures for auditing at all levels and at the same level within the national power company system (trial) and solicit opinions; some provinces The company has already formulated detailed implementation rules for this “Measure”. In this regard, this paper intends to discuss the necessity, main content, challenges and countermeasures of “under review” and “simultaneous review”. 1. Necessity of trial and review at the same level The basis for the “superior trial” and “the same grade trial” is the relationship between entrusted and entrusted economic responsibilities formed in the process of property management.