对行政事业单位内部审计工作的思考

行政事业单位是我国行政管理体系中的特有主体,绝大部分行政事业单位都具有政府部门授予的行政管理职能。行政事业单位的内部审计在加强内部管理、强化遵纪守法、提高社会效益以及树立政府在公众心目中的威信有着不可或缺的作用,如何审视行政事业单位内部审计工作,已经成为行政事业单位审计工作者必须思考的重要问题。

On Internal Audit of Administrative Institutions

The administrative institution is the unique subject of the administrative management system in China. Most of the administrative institutions have government-granted administrative functions. The internal audit of the administrative institutions plays an indispensable role in strengthening internal management, strengthening the law-abiding, improving social benefits and establishing the authority of the government in the public mind. How to examine the internal audit work of administrative institutions has become an important question for audit workers to think about.