浅谈乡镇企业的内部审计和内控制度

乡镇企业内审工作是乡镇企业经营管理的一项新内容,开展企业内审具有迫切的现实意义。而要开展内审工作,目前的关键是提高对内审工作基本观点的认识和正确理解。这些基本观点是;乡镇企业内部控制和内审的基本内容与意义以及内审工作的一般方法与要求。

PRELIMINARY STUDY ON INTERNAL AUDIT AND INTERAL CONTROLS OF RURAL ENTERPRISES

There are many problems to be solved to launch audit in the rural enterprises.One of them is how to unfold internal auditing.Acconding to investigation,in order to unfold internal auditing,following concepts should be discussed.1.Internal control of rural enterprises is a rule and regulation which is the synthetic work of plan,organization,command,control and arrangement.Auditing the internal control is one of the important work of internal audit.Every rural enterprises should take it to set work.2.For the reason of complexity of commodity economy,it has active sense that immediately action to be taken on setting internal auditing.3.Clear and definite the properties of organs of internal audit which must be complied with.4.The general method and making common claims to auditor.5.The main points of internal auditors report.