对被审计单位自纠行为的反思与对策.docVIP

对被审计单位自纠行为的反思与对策 ?我认为可以从以下几方方面入手解决： 一、对自查自纠者者应视情况分别处理，不能一一概免于处罚。可以通过以前前审计情况和结果进行分析，，以前如果没有出现类似违法法违规行为和自查自纠行为的的，可以初步判定被审计单位位的自查自纠行为属实，对上上述违法违规行为可以从轻或或免于处罚，但应在审计意见见中提出并表明审计机关的态态度：被审计单位以后应杜绝绝此类违法违规行为的再次发发生，一旦发现，审计机关将将予以严肃处理。不让被审计计单位存有侥幸心理。如果发发现以前审计中有类似和违法法违规行为和自查自纠行为时时，可以初步断 二、提高审计人人员保密意识，澄清保密认识识上的误区。在日常工作中，，一些审计人员保密意识不够够，一些审计信息往往在不经经意间被泄露出去而审计人员员自己还浑然不知，有的审计计人员对保密内容的认识存在在偏差，认为只需对审计中知知悉的国家秘密和被审计单位位的商业秘密保守秘密即可。。事实上 三、持之以以恒地执行被审计单位定期向向审计机关报送预算。会计报报表等资料的制度，使之落到到实处。审计法第三十一条规规定：审计机关有权要求被审审计单位按照规定报送预算或或者财务收支计划、预算执行行情况、决算、财务报告，社社会审计机构出具的审计报告告，以及其他与财政(每季、计单单位的做法。现行审计法规定定审计机关实施审计3日前应应通知被审计单位，笔者认为为这种做法过于机械化，应区区别实际情况分别处理。对于于常规审计来说，提前通知被被审计单位有关审计事宜，让让被审计单位做好迎接审计工工作的资料准备、人员准备、、场所准备是必要的、恰当的的。但是应该看到这种做法还还有一个很大的弊端，那就是是同时为一些经济违法乱纪的的被审计单位提供了修改做平平账目、填平现金、消除和隐隐匿小金库和其他违法违规行行为的痕迹和资料的时间，给给审计工作带来一些不必要的 industrialization, industrial characteristics, contribute to ecological environmental protection. One is to actively implement the project support, vigorously implement the Microfinance in the area of hope project assistance projects; two is the key to implement talent support in the initiative for the economic development in the reservoir area of the introduction of talent at the same time, vigorously implement the reservoir youth transfer plans to promote employment, promote the transfer of labor in youth, promote the resettlement work in youth labor employment; three is to vigorously implement ecological support , in the reservoir area to carry out the service for the Three Gorges migrants, building a green reservoir activities, in order to protect the ecological environment of the reservoir area to make a real contribution.Five, continue to consolidate the work of the Communist Youth League FoundationAlways adhere to the party building, strengthen rural grassroots league construction, push the construction of rural youth center, vigorously extending the work of arms, and carry out the rural education to strengthen the sense of Youth League activities, continue