| 内部审计部门:成本中心抑或利润中心? |
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| 引用本文： | 王华,梁志强.内部审计部门:成本中心抑或利润中心?[J].上海立信会计学院学报,2007,21(3):51-56. |
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| 作者姓名： | 王华 梁志强 |
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| 作者单位： | 暨南大学管理学院,广东广州,510632 |
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| 摘 要： | 从代理理论来看,传统内部审计部门属于成本中心。而现代内部审计为增值型审计,现代内部审计部门是利润中心。内部审计部门创造的价值可以采用平衡计分卡进行业绩评价。内部审计的发展方向是以风险导向审计为主要内容的增值性审计。
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| 关 键 词： | 内部审计部门 成本中心 利润中心 增值型审计 平衡计分卡 |
| 文章编号： | 1009-6701（2007）03-0051-06 |
| 修稿时间： | 2007-01-25 |
Internal Auditing Department:Cost Center or Profit Center? |
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| WANG Hua,LIANG Zhi-qiang.Internal Auditing Department:Cost Center or Profit Center?[J].Journal of Shanghai Lixin University of Commerce,2007,21(3):51-56. |
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| Authors: | WANG Hua LIANG Zhi-qiang |
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| Institution: | Management School of Jinan University , Guangdong Guangzhou 510632,China |
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| Abstract: | From the prospect of agency theory,traditional internal auditing department is a cost center.However,modern internal auditing,which belongs to value-added auditing,is a profit center.Balanced Score Card(BSC) is often utilized to make performance evaluation earned by internal auditing department.Development trend of internal auditing is towards value-added auditing such as risk-oriented auditing. |
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| Keywords: | internal auditing department cost center profit center value-added auditing Balanced Score Card |
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