| "监督主导"亦或"服务主导"--论民营企业内部审计的职能 |
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| 引用本文： | 刘勇."监督主导"亦或"服务主导"--论民营企业内部审计的职能[J].兰州商学院学报,2004,20(1):104-106. |
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| 作者姓名： | 刘勇 |
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| 作者单位： | 嘉兴学院,会计学院,浙江,嘉兴,314001 |
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| 摘 要： | 民营企业内部审计是当前审计理论界和实务界关注的热点问题。本文通过剖析民营企业内部审计的动因和目标,提出了民营企业内部审计的首要职能是经济评价,即以服务为主导。
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| 关 键 词： | 民营企业 内部审计 动因 目标 职能 |
| 文章编号： | 1004-5465(2004)01-104-03--01 |
| 修稿时间： | 2003年9月18日 |
“Supervision is Leading" or"Service is Leading"——An Analysis of the Function of Inside Audit of Private Businesses |
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| LIU Yong.“Supervision is Leading" or"Service is Leading"——An Analysis of the Function of Inside Audit of Private Businesses[J].Journal of Lanzhou Commercial College,2004,20(1):104-106. |
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| Authors: | LIU Yong |
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| Abstract: | The inside audit of private businesses is the focus of current audit and business cycles.This paper analyzes the motive and purpose of inside audit of private businesses and puts forward the leading function of inside audit is economic evaluation,that is,service is leading. |
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| Keywords: | private businesses inside audit motive purpose function |
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