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浅析国有企业内部审计工作存在的问题及对策
引用本文:吴赤羽,王长缨. 浅析国有企业内部审计工作存在的问题及对策[J]. 吉林省经济管理干部学院学报, 2006, 20(4): 63-65
作者姓名:吴赤羽  王长缨
作者单位:长春供电公司,吉林,长春,130051;吉林省经济管理干部学院,吉林,长春,130012
摘    要:国有企业的内部审计在企业发展中起着重要的作用,它通过对企业内部经济活动的监督与评价,保证会计信息的真实性和及时性,便于管理者正确决策,保护资产安全,提高经济效益.但目前内部审计在机构设置、审计内容、审计方式等方面存在着诸多问题,认真解决这些问题是内部审计作用得以发挥的必要条件。

关 键 词:国有企业  内部审计  独立性
文章编号:1009-0657(2006)04-0063-03
收稿时间:2006-03-20
修稿时间:2006-03-20

Analysis of State-owned Enterprises Internal Audit Problems and Countermeasure
Wu Chiyu,Wang Changying. Analysis of State-owned Enterprises Internal Audit Problems and Countermeasure[J]. Journal of Jilin Province Economic Management Cadre College, 2006, 20(4): 63-65
Authors:Wu Chiyu  Wang Changying
Abstract:State-owned enterprise internal auditing has great impact on enterprise development.Through inspection and evaluation of enterprise internal economic activities,it assured accounting information's authenticity and punctuality,which is helpful to administrator's right decision,protection of asset security,and rising of economic profit.But now-adays internal audit has many problems such as institutional setup;audit content;audit method etc.Solve these prob-lems carefully is a necessary requirement to implement audit effects.
Keywords:state-owned enterprise   internal audit   independence
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