| 内部审计的价值创造路径研究 |
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| 作者单位： | 南京林业大学经济管理学院 |
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| 摘 要： | 构建以公司治理、公司战略和管理控制为维度的价值创造模型,分析我国企业在三个维度上存在的问题,以及内部审计在解决这些问题方面的作用,从而将内部审计融合于价值创造,提出了内部审计的价值创造的路径。
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| 关 键 词： | 价值创造 内部审计 作用路径 |
Research on Value Creation Path of Internal Audit |
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| Institution: | (College of Economics and Management,Nanjing Forestry University,Nanjing 210037,China) |
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| Abstract: | This article builded a value creation model which was based on corporate governance, corporate strategy and management control, and it analyzed the problems existing in three dimensions of Chinese enterprises and the role of internal audit in solving these problems. It proposed the path of value creation of internal audit in order to integrate internal audit into value creation. |
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| Keywords: | value creation internal audit action path |
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