推荐回答(2个)
审计是人类发展的产物,尤其人类由原始社会过度到封建社会,以至于今天的经济高速发展的今天都离不开审计,只是一个时期有一个时期的称谓、不同时期有不同时期的叫法,总的看都有监督之意,从近代史的清王朝雍正得宠的和珅,贪婪的钱财被揭穿后,足够乾隆开销15年;解放初期的天津长官刘青山、张子善,因贪得无厌被枪决;现实的 XXX/XXX更贪得不可一世,简直把军饷搂空,这些实例都一一告诫我们没有经济监督是不可以的,特别当前高科技发展的今天,经济作案手段隐蔽、高超、设施完备,这就需要有一只更坚强的审计集体和审计人员,这事时代的需要、是社会发展的需要,为此就当前而言必须加大审计监督力度,建立一支坚不可摧的审计队伍。
下面把我很早撰写的“纵观纵观审计”展现给读者,请赐教!
纵观中国审计
作者:灯塔市审计局 张满亮
中国审计渊源、始于封建年间,
公园九九二载、乃是墩化三年、
当时初具雏形、审计条理不全,
此刻审计章法、压役百姓手段,
虽说方式简陋、仍延二革年前,
全国解放以后、审计监督中断,
五届人大会议、审计重新展现,
把它纳入宪法、就在一九八三,
县级以上政府、均设审计机关,
实行双重领导、独立行使主权,
仅仅三十生日、事业迅速发展,
组建相应机构、拥有百万人员,
一说重要意义、简述四个方面,
强化宏观控制、监督经济运转,
提高经济效益、充分利用资源,
维护财经纪律、增强法制观念,
促进改革开放、加速发展生产;
二说审计对象、企业事业机关,
监督经济活动、评价负债资产,
视其合规合法、真实公允推断;
三说审计职能、经济监督关键,
鉴证不可忽视、评价表述明显,
三者互为依赖、三者互为条件,
四说审计任务、审查表报方案,
反映是否真实、揭示隐瞒欺骗,
严惩违法乱纪、保护公有财产,
挖掘效益潜力、加速资金周转,
提高管理水平、寻找经营缺陷;
五说审计作用、促进制约相连,
确保经济畅通、消除污泥阻拦,
监督警钟长鸣、内控制度健全;
六说审计特点、言行公正客观,
依靠党的领导、财政法规指南,
维护人民利益、划清公私界限,
充分调查研究、坚持群众路线,
心中牢记国情、审帮切记周全;
七说审计分类、各有不同特点,
财务法纪效益、目的各自非凡,
无论采取哪种、执行政策不骗;
八说审计机构、强调基本条件,
正确指导思想、需要又红又专,
既有理论基础、尚备实践经验,
作风要求严谨、勇于克服困难;
九说审计程序、各项准备在先,
每项时间任务、拟定审计方案,
安排审计力量、考虑审计时间,
下达审计通知、以防又被无患,
进驻被审单位、了解观察交谈,
延着经济顺序、逐一分析判断,
抄录资料对比、备份电脑磁盘,
有关会计凭证、务必逐项记全,
提交审计报告、统一全组观点,
文字修辞恰当、如实反映弊端,
会见被审对象、充分交换意见,
做出结论决定、行文迅速果断,
如有不同看法、复审一十五天,
报送有关部门、标明执行时间,
若有财经违纪、抓紧罚没缴款,
资料按序整理、立即归档装卷,
经常对照检查、使其日臻完善,
审计刚刚起步、身负任重道远,
倾听美中不足、为之举一反三,
一丝不苟勤政、人民举手称赞,
经济腾飞伟业、亿万人民皆盼,
要与世界接轨、中华儿女同欢,
生活富裕笑脸、迎来春风扑面,
审计监督美名、五洲四海相传。
本文由于写的时间较早,可能有的词句、含义与现在不相一致,望读者不吝指教
作者 谨谢
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