开展化解煤炭过剩产能专项审计 助推国家重大政策贯彻落实——大型煤炭企业贯彻落实国家重大政策情况审计案例分析
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摘要
介绍了大型煤炭企业开展煤炭行业化解过剩产能专项审计的具体内容。审计内容涵盖化解过剩产能工作方案制定、人员安置、债权债务处理、资产处置及专项奖补资金的使用情况等。通过发挥内部审计的监督和服务职能,揭示了审计问题及关注事项,提出了审计意见及建议,通过督导被审计单位积极整改,取得了显著的审计效果。开展化解煤炭过剩产能专项审计,对煤炭企业去产能工作有重要的指导意义,对探索和推广大型企业开展贯彻落实国家重大政策措施情况审计有重要借鉴作用。
This paper introduced the specific contents of the special audit on reducing excess capacity in the coal industry carried out by large coal enterprises. The audit content covered the formulation of work plans to reduce excess capacity, the placement of workers, the treatment of debt and creditor's rights, the disposal of assets and the use of special awards and subsidies. By giving full play to the supervision and service functions of internal audit, audit problems and concerns were revealed, audit opinions and suggestions were put forward, and significant audit results were achieved by supervising the auditees to make rectification actively. Carrying out the special audit of reducing coal excess capacity is of great guiding significance to the work of coal enterprises in capacity reduction, and is of great reference to the exploration and promotion of the audit of large enterprises' implementation of major national policies and measures.
This paper introduced the specific contents of the special audit on reducing excess capacity in the coal industry carried out by large coal enterprises. The audit content covered the formulation of work plans to reduce excess capacity, the placement of workers, the treatment of debt and creditor's rights, the disposal of assets and the use of special awards and subsidies. By giving full play to the supervision and service functions of internal audit, audit problems and concerns were revealed, audit opinions and suggestions were put forward, and significant audit results were achieved by supervising the auditees to make rectification actively. Carrying out the special audit of reducing coal excess capacity is of great guiding significance to the work of coal enterprises in capacity reduction, and is of great reference to the exploration and promotion of the audit of large enterprises' implementation of major national policies and measures.
引文
[1] 易湘玲. 企业集权管理模式下内部审计研究与探讨——XD集团内部审计介绍[J]. 中国总会计师,2015(10)
[2] 刘素杰. 开展企业“两化融合”建设投入及管理情况审计的研究[J].河北能源职业技术学院学报,2018(3)
[3] 孙亮. 内部审计如何促进集团公司高质量发展[J].中国内部审计,2018(9)
[2] 刘素杰. 开展企业“两化融合”建设投入及管理情况审计的研究[J].河北能源职业技术学院学报,2018(3)
[3] 孙亮. 内部审计如何促进集团公司高质量发展[J].中国内部审计,2018(9)