| 内部审计在企业管理中的职责与作用——基于管理熵、管理耗散理论的视角 |
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| 引用本文： | 刘博,安广实.内部审计在企业管理中的职责与作用——基于管理熵、管理耗散理论的视角[J].合肥学院学报(社会科学版),2011(4):101-104. |
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| 作者姓名： | 刘博 安广实 |
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| 作者单位： | 安徽财经大学会计学院 |
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| 基金项目： | 安徽省高校省级自然科学重点项目“面向为组织增加价值服务的内部审计模式研究”(KJ2010A002)研究成果 |
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| 摘 要： | 从管理熵、管理耗散理论的视角分析了内部审计在企业管理中的职责与作用,指出内部审计减少管理熵,促使企业形成管理耗散结构;并从改革内部审计组织形式,转变内部审计职能,拓展内部审计服务领域,强化内部审计质量控制,加强内部审计法律法规和制度建设等方面探讨了如何加强内部审计建设、发挥内部审计的作用。
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| 关 键 词： | 管理熵 管理耗散 内部审计 价值增值 |
On the Function and Role of Internal Audit in Enterprise Management:from the Perspectives of Management Entropy and Management Consumption and Dissipation |
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| LIU Bo,AN Guang-shi.On the Function and Role of Internal Audit in Enterprise Management:from the Perspectives of Management Entropy and Management Consumption and Dissipation[J].Journal of Hefei University:Social Sciences,2011(4):101-104. |
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| Authors: | LIU Bo AN Guang-shi |
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| Institution: | (Accounting School,Anhui University of Finance and Economics,Bengbu,Anhui 233030,China) |
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| Abstract: | From the perspectives of management entropy,management consumption and dissipation,the paper analyzes the function and role of internal audit in enterprise management,and points out that internal audit can reduce management entropy and promote the structure of management consumption and dissipation.It also discusses how to strengthen the internal audit through reforming internal audit organization,changing internal audit function,expanding internal audit services,reinforcing internal audit quality control,and strengthening the construction of law and regulation systems of internal audit. |
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| Keywords: | management entropy management consumption and dissipation internal audit value addition |
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