中國審計概況及發展預測GENERALAUDITSITUATIONINCHINAANDTHEFORECASTDEVELOPMENT中國審計概況及發展預測1誰履行審計職責?WHOISACCOUNTABLEFORAUDIT?1.政府審計機關GovernmentAuditDepartment2.內部審計機構InternalAuditDepartment3.社會審計組織SocialAuditOrganizations誰履行審計職責?2誰履行審計職責?WHOISACCOUNTABLEFORAUDIT?1.政府審計機關GovernmentAuditDepartment按照《中華人民共和國憲法》要求,縣級以上人民政府設立審計機關AccountingtotheConstitutionofPeoplesRepublicofChina,auditdepartmentsshouldbesetupingovernmentsabovecountrylevel現有審計機關格局構成如下:CurrentstructureoftheauditdepartmentsinChinaareasfollow誰履行審計職責?3國務院市級政府區縣級政府TheStateProvincialDistrictandGovernmentGovernmentCountyGovernment審計署省審計廳市審計局區縣審計局DistrictandAuditOfficeAuditAuditCountyAuditDepartmentDepartmentDepartment各部委派出局審計署駐各地特派員辦事處AssigntoVariousDespatchedOfficesOfficesbyMinistries國務院4誰履行審計職責?WHOISACCOUNTABLEFORAUDIT?2.內部審計機構InternalAuditDepartment六種組織模式SixStructureModels(a)隸屬于高管層SubjecttoSeniorManagement(b)隸屬財務部門SubjecttoFinancialDepartment(c)與紀檢監察合署辦公Co-ordinatewithDisciplineInspectionandSupervisionDepartment誰履行審計職責?5(d)通過審計委員會由董事會和高管層雙重領導DualcontrolbytheboardofDirectorsandSeniorManagementviaAuditCommittee(e)垂直管理VerticalManagement()高管層與監事會雙重領導DualcontrolbySeniorManagementandSupervisoryCommittee(d)通過審計委員會由董事會和高管層雙重領導6組織系統圖SYSTEMORGANISATIONCHART股東大會Shareholders'GeneralMeeting監事會sory董事會CommitteeBoardofDirectors高管層SeniorManagement部門1部門2部門3部門4Dept3Dept4組織系統圖7英美模式UK&USAMODEL股東大會Shareholders'GeneralMeeting英美模式董事會審計委員會BoardofdirectorsAuditCommittee高級管理層SeniorManagement內審部門InternalAuditDept經營部門OperationsDept英美模式UK&USAMODEL8日德模式japanGERMANYMOdel股東大會ShareholdersGeneralMeeting監事會德日模式董事會BoardofDirectors高級管理層SeniorManagement內審部經營部門InternalAudiOperationsDept日德模式9內部審計組織機構設置狀況舉例EXAMPLESOFINTERNALAUDITSTRUCTURES例中國石化集團公司在總部設立獨立審計機構一審計局(部),受總經理(董事長)領導,集團及所屬企業配備專職審計人員2,000余人;Example1:ChinaPetroleumChemicalCorporationIndependentinternalauditdepartmentissetupattheheadquarters.TheauditdepartmentreportstotheGeneralManager(Director).Morethan2,000AuditSpecialistsworkinthecorporationandthesubsidiaries內部審計組織機構設置狀況舉例10中英文績效審計課件11中英文績效審計課件12中英文績效審計課件13中英文績效審計課件14中英文績效審計課件15中英文績效審計課件16中英文績效審計課件17中英文績效審計課件18中英文績效審計課件19中英文績效審計課件20中英文績效審計課件21中英文績效審計課件22中英文績效審計課件23中英文績效審計課件24中英文績效審計課件25中英文績效審計課件26中英文績效審計課件27中英文績效審計課件28中英文績效審計課件29中英文績效審計課件30中英文績效審計課件31中英文績效審計課件32中英文績效審計課件33中英文績效審計課件34中英文績效審計課件35中英文績效審計課件36中英文績效審計課件37中英文績效審計課件38中英文績效審計課件39中英文績效審計課件40中英文績效審計課件41中英文績效審計課件42中英文績效審計課件43中英文績效審計課件44中英文績效審計課件45中英文績效審計課件46中英文績效審計課件47中英文績效審計課件48中英文績效審計課件49中英文績效審計課件50中英文績效審計課件51中英文績效審計課件52中英文績效審計課件53中國審計概況及發展預測GENERALAUDITSITUATIONINCHINAANDTHEFORECASTDEVELOPMENT中國審計概況及發展預測54誰履行審計職責?WHOISACCOUNTABLEFORAUDIT?1.政府審計機關GovernmentAuditDepartment2.內部審計機構InternalAuditDepartment3.社會審計組織SocialAuditOrganizations誰履行審計職責?55誰履行審計職責?WHOISACCOUNTABLEFORAUDIT?1.政府審計機關GovernmentAuditDepartment按照《中華人民共和國憲法》要求,縣級以上人民政府設立審計機關AccountingtotheConstitutionofPeoplesRepublicofChina,auditdepartmentsshouldbesetupingovernmentsabovecountrylevel現有審計機關格局構成如下:CurrentstructureoftheauditdepartmentsinChinaareasfollow誰履行審計職責?56國務院市級政府區縣級政府TheStateProvincialDistrictandGovernmentGovernmentCountyGovernment審計署省審計廳市審計局區縣審計局DistrictandAuditOfficeAuditAuditCountyAuditDepartmentDepartmentDepartment各部委派出局審計署駐各地特派員辦事處AssigntoVariousDespatchedOfficesOfficesbyMinistries國務院57誰履行審計職責?WHOISACCOUNTABLEFORAUDIT?2.內部審計機構InternalAuditDepartment六種組織模式SixStructureModels(a)隸屬于高管層SubjecttoSeniorManagement(b)隸屬財務部門SubjecttoFinancialDepartment(c)與紀檢監察合署辦公Co-ordinatewithDisciplineInspectionandSupervisionDepartment誰履行審計職責?58(d)通過審計委員會由董事會和高管層雙重領導DualcontrolbytheboardofDirectorsandSeniorManagementviaAuditCommittee(e)垂直管理VerticalManagement()高管層與監事會雙重領導DualcontrolbySeniorManagementandSupervisoryCommittee(d)通過審計委員會由董事會和高管層雙重領導59組織系統圖SYSTEMORGANISATIONCHART股東大會Shareholders'GeneralMeeting監事會sory董事會CommitteeBoardofDirectors高管層SeniorManagement部門1部門2部門3部門4Dept3Dept4組織系統圖60英美模式UK&USAMODEL股東大會Shareholders'GeneralMeeting英美模式董事會審計委員會BoardofdirectorsAuditCommittee高級管理層SeniorManagement內審部門InternalAuditDept經營部門OperationsDept英美模式UK&USAMODEL61日德模式japanGERMANYMOdel股東大會ShareholdersGeneralMeeting監事會德日模式董事會BoardofDirectors高級管理層SeniorManagement內審部經營部門InternalAudiOperationsDept日德模式62內部審計組織機構設置狀況舉例EXAMPLESOFINTERNALAUDITSTRUCTURES例中國石化集團公司在總部設立獨立審計機構一審計局(部),受總經理(董事長)領導,集團及所屬企業配備專職審計人員2,000余人;Example1:ChinaPetroleumChemicalCorporationIndependentinternalauditdepartmentissetupattheheadquarters.TheauditdepartmentreportstotheGeneralManager(Director).Morethan2,000AuditSpecialistsworkinthecorporationandthesubsidiaries內部審計組織機構設置狀況舉例63中英文績效審計課件64中英文績效審計課件65中英文績效審計課件66中英文績效審計課件67中英文績效審計課件68中英文績效審計課件69中英文績效審計課件70中英文績效審計課件71中英文績效審計課件72中英文績效審計課件73中英文績效審計課件74中英文績效審計課件75中英文績效審計課件76中英文績效審計課件77中英文績效審計課件78中英文績效審計課件79中英文績效審計課件80中英文績效審計課件81中英文績效審計課件82中英文績效審計課件83中英文績效審計課件84中英文績效審計課件