论文部分内容阅读
国有独资公司是我国在现代企业制度下的一种新模式,基于其组织架构的特殊性,国有独资公司设立监事会实施权力的监督和制约。国有独资公司监事会制度在发展中不断完善,有效地防止了国有资产的流失,保障了国有独资公司健康、稳定的运行。本文结合笔者多年的工作经验,从内部审计监督对国有独资公司的重要意义入手,阐述了国有独资公司监事会的审计监督职能,希望对国有独资公司的发展能够有所帮助。
State-owned sole proprietorship is a new model of our country under the modern enterprise system. Based on the particularity of its organizational structure, the state-owned sole-proprietorship company establishes the supervision and restriction of the supervisory board to implement the power. The system of board of supervisors of state-owned sole-proprietorship companies was continuously improved in the development, effectively preventing the loss of state-owned assets and ensuring the healthy and stable operation of the wholly state-owned companies. This article starts with the author’s many years of working experience and starts with the important meaning of the internal audit supervision to the wholly state-owned company. It expounds the audit supervision function of the board of supervisors of the solely state-owned company and hopes to be helpful to the development of the wholly state-owned company.