| 基于资源依赖理论的中小企业内部审计外包研究 |
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| 引用本文： | 安娜,戴宏伟.基于资源依赖理论的中小企业内部审计外包研究[J].企业活力,2011(4):82-84. |
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| 作者姓名： | 安娜 戴宏伟 |
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| 作者单位： | 1. 浙江建设职业技术学院,杭州,311231
2. 国家开发银行浙江省分行,杭州,310006 |
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| 基金项目： | 浙江省商业经济学会2010年度课题 |
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| 摘 要： | 在我国当前的法律环境下,中小企业选择内部审计外包面临的市场资源是丰富的,从资源依赖角度分析是可行的,但是其内部审计为企业增值的功能会削弱,而且企业内部机密泄露的可能性会增加,各企业应根据其自身情况决定是否将内部审计外包。
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| 关 键 词： | 资源依赖理论 中小企业 内部审计 外包 |
Research on the Internal Auditing Outsourcing of Small & Medium Enterprises Based on Resource Dependence Theory |
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| An Na,Dai Hong-wei.Research on the Internal Auditing Outsourcing of Small & Medium Enterprises Based on Resource Dependence Theory[J].Enterprise Vitality,2011(4):82-84. |
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| Authors: | An Na Dai Hong-wei |
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| Institution: | 1.Zhejiang College of Construction, Hangzhou 311231, China;2.China Development Bank Zhejiang Branch, Hangzhou 310006, China) |
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| Abstract: | In current legal circumstances, small ＆ medium enterprises choosing the internal auditing outsourcing is able to acquire abundant market resources, and is feasible based on resource dependence theory. But the value-added function of internal auditing will be weakened, and the possibility of internal secrets being divulged will be increased. Therefore, enterprises should make the decision based on their own conditions. |
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| Keywords: | resource dependence theory SMEs internal auditing outsourcing |
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