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浅析内部审计在现代企业中的运用
引用本文:孔凡玲.浅析内部审计在现代企业中的运用[J].商业研究,2005(16):55-57.
作者姓名:孔凡玲
作者单位:黑龙江科技学院,经贸系,黑龙江,哈尔滨,150027
摘    要:随着我国现代企业制度的不断完善和发展,内部审计的作用也越来越突出,在强调企业内部审计重要的同时,也应看到内部审计应进一步适应我国现代企业制度的要求与经济监督评价的需要,从审计目标、审计范围、审计方式方法等方面不断改进发展,使内部审计真正成为现代企业发展的“良医、顾问”。

关 键 词:现代企业  内部审计  审计职能  审计目标
文章编号:1001-148X(2005)16-0055-02
收稿时间:2005-01-27
修稿时间:2005年1月27日

The Application of Internal Aution in Modern Enterprises
KONG Fan-ling.The Application of Internal Aution in Modern Enterprises[J].Commercial Research,2005(16):55-57.
Authors:KONG Fan-ling
Abstract:Along with the increased perfection and development of Chinese enter prises,internal audition has played a more important role now.As emphasizing internal auditting in business enterprises it is also noted that internal auditting should be further adapted to our country modern enterprise system and the demand of economy evaluation and inspection.Internal auditing should improve and develop audition target,audition scope and audition method,etc.It is assumed that internal audition should become the " good doctor and adviser" for modern enterprises.
Keywords:modem enterprise  internal audittion  audition function  audition target
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