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审计工作是在改革过程中一项新的工作,队长离任审计公证是其中的一项,过去从未进行过。推行队长负责制是地质经济改革的一项重要内容,是搞活地勘单位的组织保证。我局是地矿部推行队长离任审计公证制的首试单位。本文以审计原理和审计学理论为指导,结合我局审计工作实践,对推行队长离任审计公证制的特殊意义、对象、内容、程序、怎样组织进行,以及它对提高地质找矿效果和地勘单位的经济社会效益的作用进行探讨,并阐述所取得的初效。本文对进一步完善队长负责制,考核队长政绩,推动队长任期目标落实会起到一定作用。
The audit work is a new job in the process of reform. It is one of the auditor’s activities that the captain resigned from office and has never been conducted in the past. The implementation of the captain responsibility system is an important part of the geo-economic reform and is an organizational guarantee to invigorate geological exploration units. Our bureau is the first trial unit of the chief executive of the Ministry of Geology and Minerals to leave the office of auditor’s certification. Based on the principles of auditing and auditing theory, combined with the practice of auditing in our bureau, this paper analyzes the special significance, object, content and procedure of how to carry out the captain’s auditing system of leaving auditing and how it can improve the effectiveness of geological prospecting Explore the role of economic and social benefits of the unit to explore, and explain the initial effect achieved. This article will further improve the captain responsibility system, assess the performance of the captain and promote the implementation of the captain’s term goals will play a role.