[1]蒋梅芳.国有企业强化监事会与内部审计协同监督的探讨[J].大众科技,2021,23(5):162-163.
　Discussion on Strengthening the Coordination Supervision between the Board of Supervisors and Internal Audit in State-Owned Enterprises[J].Popular Science & Technology,2021,23(5):162-163.
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国有企业强化监事会与内部审计 协同监督的探讨()
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《大众科技》[ISSN:1008-1151/CN:45-1235/N]

卷:
23
期数:
2021年5
页码:
162-163
栏目:
社会科学研究
出版日期:
2021-05-20

文章信息/Info

Title:
Discussion on Strengthening the Coordination Supervision between the Board of Supervisors and Internal Audit in State-Owned Enterprises
作者:
蒋梅芳
（广西投资集团有限公司，广西 南宁 530000）
关键词:
国有企业; 内部审计; 监事; 监督
Keywords:
state-owned enterprises internal audit board of supervisors supervision
文献标志码:
A
摘要:
建立健全有效的内部监督机制是构建公司治理框架的关键，其中监事会监督和内部审计工作均是内部监督机制中重要的环节。现实工作中，多数国有企业监事会工作并未能充分发挥其监督效果，存在一定“空虚化”等问题。国有重点企业监事会职能划入审计后，有关内部审计和监事会协同监督的指导意见或文件尚未正式出台。文章从如何加强二者融合和协同监督的角度出发，结合工作实践，提出关于加强协同监督的具体举措。
Abstract:
Establishing effective internal supervision mechanism is the key to construct corporate governance framework, in which the board of supervisors and internal audit are important links in the internal supervision mechanism. In reality, most of the work of the board of supervisors in state-owned enterprises can not give full play to its supervision effect, and there are some problems such as "emptiness". After the functions of board of supervisors in key state-owned enterprises have been merged into the audit department, the guiding opinions or documents on the internal audit and the collaborative supervision of the board of supervisors have not been formally issued. Therefore, from the perspective of how to strengthen the integration of the two and collaborative supervision, combined with work practice, this paper puts forward specific measuresto strengthen collaborative supervision.

参考文献/References:

[1] 王兵. 发挥内部审计和监事会监督的合力效应[J]. 中国内部审计，2020(12): 1. [2] 郑维钢. 国企监事会监督与审计监督的异同及协同作用分析[J]. 中国乡镇企业会计，2019(9): 192. [3] 张春霞. 国有独资公司监事会监督与内部审计监督协作方式探讨[J]. 现代商业，2018(19): 127. [4] 邹兆荣，杨洁. 公司治理框架下内部监督机制的构建—基于监事会与内部审计部门一体化的思考[J]. 中国内部审计，2016(5): 9. [5] 黄愿儒. 建立内部审计与监事会协作的监督模式探讨[J]. 纳税，2018，12(22): 161.

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备注/Memo

备注/Memo:
【收稿日期】2021-03-09 【作者简介】蒋梅芳（1989－），女，供职于广西投资集团有限公司审计部/监事部，从事内部审计和监事工作。
更新日期/Last Update: 2021-09-13