Modern paerewa mahi arotake e hānga

Organization me te whakahaere o te arotake ko tetahi o nga taputapu whai hua tino ki te whakarite pai pakihi. I roto i te tahi atu mea, hanga ana e ia he hono e tika ana i waenganui i te hapori pakihi me te pūnaha pūtea o te State, engari e kore e ki te taumata o ngā taunekeneke tika o kohinga o takoha me utu, a ki runga ki te whakapai ake o te kaute.

Ko te whāinga o tetahi mahi arotake mahi tāututanga o whakaaro rawaka me te tika e pā ana ki te kounga o te whakahaere ngā mahi pūtea , me tona hanganga ture ki whakapumautia ture, me ngā tauira o te whakahaere kaute, me te pūrongo tuhinga kaute. I te wa ano, rite whakaratohia hoki nga parau tumu o te kaute, kia faaite te kaitātari, me te whakapuaki i ō rātou whakaaro i runga i te tauākī pūtea o te kāwanatanga i roto i ngā āhuatanga nui katoa.

He mea nui ki te tango ki pūkete te meka e he kontrpozitsionnym whakaaro o te kaitātari, e ko, te hinonga e kore e tika ki te hanga, a tae noa atu pera ki te tohu rōpū tuatoru, whakaaro a te kaitātari kaute rite tohu o te tika o te mahi mea. He pono te kōrero, engari whakaatu te mahi o te tātari e, i roto i tetahi take, whai wāhi te arotake ki te kounga o te whakahaere ngā mahi pūtea, ka nui haere te māia i roto i reira i runga i te wahi o te auditee.

Me pēhea te ki te whakarato ture e hānga ana, kia hanga paerewa Kaute i roto i runga i ngā whakaritenga o te ao mo te whakahaere o tenei mahi, i ngā roto e whakaatu ana ngā whāinga noa me te mau parau tumu tātari.

Modern paerewa tātari e hānga ana - ko te āhuatanga, te hunga matua ko: motuhake, te faatura mo nga ture o te matatapu i roto i te whakahaere arowhai, tapatahi, me te objectivity o te tātari me te whakatau o tona whai-ake, mātau ngaio me te tapatahi, te whanonga ngaio. I tua atu, i ia kaitātari i te mahi o ratou mau ohipa, me ū ki te ture e kua whakatakotoria e te rōpū te ao, me te motu o Kaitātari Kaute (paerewa).

Ngā hānga paerewa tātari ngā paerewa o whakahaere te arotake, whakawhanakehia e te Tāhuhu o Finance. I te kau e hanga e ratou ake o paerewa hanganga o te atamira tuatahi me te wāhanga tuarua o te paerewa, etahi o te wāhanga tuatahi o te paerewa (i te rima ki te 15) ngaro te mana. Katoa i roto i tenei wa katoa, i nga paerewa arotaupū hānga karapoti e tino hāngai ki ngā paerewa ao o whakahaere te arotake 29 kai.

He tika te parau tumu o te mana motuhake, te kore o te kaitātari tetahi whakaaro e pā ana ki te hinonga i arotakea me ona mahi, whakarite i te objectivity o te arotake. Ano hoki, uhinga tenei parau tumu te ngaro o te ahua tetahi i runga i mo o te kaitātari, takina nei te rānei. Hei tauira, e kore e taea te kawea te tātari i roto i na Kaitātari Kaute e he kaiwhakatū o kamupene tātaritia kaipakihi, ia ki a ratou te tahi atu tangata haepapa i roto i te tata ranei auraa utuafare.

Ko te parau tumu o te faaoti, rite te whakaaro paerewa tātari hānga, ka whakaatuhia hei rārangi taki o nga tuhinga e tika ana katoa ki te whiwhi mōhiohio tika e pā ana ki te āhua o te whakahaere mahi pūtea.

Ko te parau tumu o te matatapu (i te mea tonu he tātari ngaro) ko ki te whakarite i te tapatahi o Kaitātari Kaute, pūrongo tuhinga me tona tiaki. I tua atu, e kore ratou me te whakawhiti i ēnei tuhinga ki ngā rōpū tuatoru tukua tetahi atu ki te whakamahi i ratou i roto i te whakamātautau ranei. kia kitea te parau tumu o te matatapu me te ka tohatoha mōhiohio i runga i te tumu parau i arotakea kia tono ai ki a ia te rauemi me te kino pūtea ahua ranei.

Kaute pūnaha paerewa ko kore noa he waehere rangatōpū, engari ano hoki i te whare ture, ture me te mana o e ko te tūturu o te kāwanatanga.