Article 41 chinese - foreign cooperatively - run schools , at the end of each fiscal year , shall prepare financial and accounting reports , commission public auditing institutions to conduct auditing work in accordance with law , publicize the audit findings , and file such information with the examination and approval authorities for the record 第四十一条中外合作办学机构应当在每个会计年度结束时制作财务会计报告，委托社会审计机构依法进行审计，向社会公布审计结果，并报审批机关备案。
On all accounts , the first task we need to do is to turn the table the monopoly of the government auditing institution in the state - owned business enterprise auditing , constructs the auditing system constitute of the government audit , society audit and internal audit ; the next we need to do is to undertake the information system auditing with the support of the network auditing and real time auditing , undertake the economic obligations auditing and performance auditing on the base of finance receipt and expenditure auditing ; the final mission is to harmonize with the international auditing conventions 总的观点是：关于我国国有企业审计监督，首先，在立法型审计体制下，应打破国家审计机关对国有企业审计的垄断局面，建设由国家审计、社会审计、内部审计组成的审计监督体系，其次，以网络审计、远程实时审计为依托，积极有效地开展信息系统审计，以财务收支审计为基础，开展经济责任审计和绩效审计，最终实现与国际接轨。
On the one hand , the enterprises must accelerate the internal control construction by optimising the human resource management , consummating corporate governance structure , reinforcing communication , managing the risk scientifically and enhancing internal auditing . on the other hand , it is necessary to improve the construction of external environment , which includes the government should intensify the supervision and direction toward the enterprises and the public auditors should carry out internal control auditing 笔者认为，要改变企业内部控制的薄弱现状必须坚持内外兼顾的原则：既要加速企业的内部控制建设，内容提要优化人事管理、完善公司治理结构、加强信息的流动与沟通、实施科学的风险管理、强化内部审计，也要积极的进行企业的外部环境建设，加强政府的监督指导、发挥社会审计的作用。
On the bases of chinese enterprises and present conditions of chinese economy , the thesis discusses the problems in working out international financial statement and tries finding a way to solve the problems in our country that accords with international usual practice . 1 hope that the thesis is helpful to the work of managers of enterprises , investors , societal auditors , workers of making macroscopic economic policy , and study of international financial statement in china 本文试图以我国境内的企业为本体，结合我国的经济现状，探讨我国的跨国公司在编制国际财务报告中所遇到的问题，力图找到既能与国际接轨，又符合我国国情的处理方法，更好的为企业管理者、投资者、社会审计监督者和宏观经济政策制订者服务，为我国国际财务报告的研究作出有益的尝试。
The effective ways to alleviate contradictions between the supply and demand of audit in university are to place the audit in the very important position around the school ' s central tasks , to combine inside audit with social audit in order to ease the pressure from shortage of audit manpower ; to strengthen the inside auditoria management function and benefit from managing ; to bring auditoria macro - function into full play and increase the school ' s integrate profit 摘要缓解高校审计工作供求矛盾的有效途径是：紧紧围绕学校中心工作，突出重点地开展审计工作；内部审计与社会审计有机结合，有效缓解内部审计人员不足的压力；强化内部审计管理职能，从管理中要效益；发挥审计的宏观作用，促进学校整体利益的实现。
