一、实行内部审计监督制度的必要性1.审查和评价物资企业履行经济责任的需要。党的十一届三中全会以来,由于物资部门政企职责逐步分开,物资企业已成为相对独立的经济实体。物资部门作为物资行业的管理机构,按照党和国家的方针政策,对全行业进行指导、协调、管理和监督;物资企业作为一个自主经营、自负盈亏的经营单位,按照国家的方针政策,自行经营决策,从事经营活动,按照国家、集体、个人和益三兼顾的原则,对经营成果进行 I. Necessity of Implementing Internal Audit Supervision System 1. Review and evaluate the need of material companies to fulfill their economic responsibilities. Since the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China, due to the gradual separation of government and corporate responsibilities in the material sector, material companies have become relatively independent economic entities. As a management agency for the material industry, the material department conducts guidance, coordination, management, and supervision of the entire industry in accordance with the party and country’s guidelines and policies. The material company, as a self-operating, self-financing business unit, operates its own business in accordance with national guidelines and policies. To make decisions and engage in business activities, and in accordance with the principles of national, collective, personal, and profitability,