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湖北省审计学会1986年年会于5月6日至9日在咸宁温泉召开。会议收到学术论文74篇。这次年会主要就一年多来的科研成果,进行了学术交流,并对宙计监督在宏观控制和微观搞活中的作用,任务、以及内部审计的性质、任务、方法等问题进行了讨论。现将讨论中的主要问题综述如下: 一、审计监督与宏观控制,微观搞活审计监督在宏观控制和微观搞活中应发挥哪些作用?在讨论中,认为要注意两种倾向:一是“无所不能”,“包罗万象”,把审计的作用无限扩大;二是:“无所作为”,“无能为力”,认为审计不可能发挥多大的作用;应该客观地看待审计监督在宏观控制和微观搞活中的作用。有的同志提出,审计在宏观控制和微观搞活中,主要发挥四个方面的作用:(1)监督作用。通过对一个一个单位财政、财务收支的审计,发现带苗头性和带倾向性的问题,提出建议。并实施对财政、金融、税务、工商、物价等监督部门的再监督,达到宏观控制的目的;(2)反馈作用。通过审计,对被审单位进行客观评价,并及时将情况反馈到决策部门,供决策
Auditing Society of Hubei in 1986 annual meeting May 6 to 9 held in Xianning Hot Springs. The conference received 74 academic papers. The annual meeting mainly conducted academic exchanges on the achievements in scientific research in the past year and discussed the role and tasks of the monitoring in the macro-control in macro-control and micro-revitalization as well as the nature, tasks and methods of the internal audit. . The main issues to be discussed are summarized as follows: I. Auditing supervision and macro-control and micro-activation What role should audit supervision play in macro-control and micro-activation? In the discussion, we should pay attention to two tendencies: first, “no Can not ”and“ all-encompassing ”to enlarge the role of auditing. Second,“ doing nothing ”and“ incapacitating ”mean that auditing can not play a significant role. We should objectively look at the role of auditing and supervision in macro-control and micro-revitalization. Some comrades suggested that the audit plays a major role in four aspects in macro-control and micro-revitalization: (1) Supervisory role. Through the audits of the financial and financial revenues and expenditures of a unit, we found some problems with signs and tendencies and put forward suggestions. And implement the re-supervision of the supervisory departments of finance, finance, taxation, industry and commerce, and commodity prices so as to achieve the purpose of macro-control; and (2) feedback. Through the audit, the objective evaluation of the audited units, and timely feedback to the decision-making departments for decision-making