本文選題：資源性資產(chǎn)　切入點(diǎn)：紹興市　出處：《中國審計(jì)》2010年08期 　論文類型：期刊論文

【摘要】：正 黨的十七大報(bào)告指出,要完善各類國有資產(chǎn)管理體制和制度。作為綜合性經(jīng)濟(jì)監(jiān)督部門,審計(jì)機(jī)關(guān)必須發(fā)揮應(yīng)有的職能作用。資金和資產(chǎn)是一個(gè)共同體,兩者之間聯(lián)系密切,可相互轉(zhuǎn)化,從全部政府性資金到全部政府性資產(chǎn),實(shí)現(xiàn)兩者之間審計(jì)監(jiān)督的有效銜接,無疑是審計(jì)理論與實(shí)踐的更大跨越,也是各級(jí)審計(jì)機(jī)關(guān)需要特別關(guān)注和探索的一個(gè)嶄新領(lǐng)域。筆者結(jié)合紹興市近年來的審計(jì)工作實(shí)際,對(duì)此作些粗淺探討。
[Abstract]:The report of the 17th National Congress of the Central Committee of the Communist Party of China pointed out that in order to improve the management system and system of various kinds of state-owned assets, as a comprehensive economic supervision department, audit organs must play their due functions. Funds and assets are a community. The relationship between the two is close and can be transformed into each other. From all government funds to all government assets, there is no doubt that the effective convergence of audit supervision between the two is an even greater leap in audit theory and practice. It is also a new field that the auditing institutions at all levels should pay special attention to and explore. The author makes a brief discussion on the practice of auditing work in Shaoxing city in recent years.
【作者單位】： 浙江省紹興市審計(jì)局;
【分類號(hào)】：F239.6
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本文編號(hào)：1637061