论文部分内容阅读
《审计法》的颁布施行是社会主义市场经济不断深入与发展的客观要求。邮电通信作为社会主义市场经济的重要基础产业部门,在整个国民经济中占据举足轻重的地位,就邮电通信全程全网,联合作业的行业特点,决定了系统内部要有完整、严密、统一的邮电规章制度及通信工作纪律,同时要求邮电部门各项经营活动必须遵纪守法,否则通信任务将无法完成,而检查、监督邮电部门各项经营活动是否遵纪守法,以维护正常通信秩序的一个重要且有放的手段就是审计。借国家《审计法》正式颁布实施的东风,我们各级邮电企业、事业单位要积极组织学习宣传《审计法》,在实际工作中做到知法、守法、用法。第一、各级邮电企业、事业单位要认真组织学习、贯彻执行《审计法》。要使各内审机构和审计人员明白:《审计法》是审计机关内审机构履行职责,开展工作的基本法律准则,必须严格按照《审汁法》的各项规定开展审计工作。对违反财经法规的行为,要依法严肃查
The promulgation and implementation of the “Audit Law” is an objective requirement for the continuous deepening and development of the socialist market economy. As an important basic industrial sector in the socialist market economy, post and telecommunications occupy a pivotal position in the entire national economy. With regard to the characteristics of the entire network of post and telecommunications as well as the joint operation, it has determined that there should be a complete, strict and unified post and telecommunications regulation within the system System and communication work discipline. At the same time, it is required that all business activities of the post and telecommunications departments must abide by the law and discipline, otherwise communication tasks will not be completed and inspections and supervisions of the various business activities in the post and telecommunications departments will be law-abiding and law-abiding to maintain normal communication order The means of release is auditing. With the formal promulgation and implementation of the “Audit Law” of our country, our postal and telecommunications enterprises and institutions at all levels should actively organize to study and publicize the “Audit Law” and do their best to know, abide by and abide by the law in their practical work. First, postal and telecommunications enterprises and institutions at all levels should conscientiously organize their studies and implement the “Audit Law.” It is necessary for internal audit agencies and auditors to understand that the “Audit Law” is the basic legal guideline for the internal audit agency to perform its duties and perform its work. The audit work must be strictly conducted in accordance with the provisions of the “Trial Accounting Law.” Violation of financial laws and regulations of the act, to be strictly investigated according to law