| 我国企业内部审计的现状及问题 |
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| 引用本文： | 赵光宏,罗彬. 我国企业内部审计的现状及问题[J]. 重庆工商大学学报(社会科学版), 2001, 18(4): 16-19 |
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| 作者姓名： | 赵光宏 罗彬 |
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| 作者单位： | 渝州大学,管理学系,重庆,400020;渝州大学,管理学系,重庆,400020 |
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| 摘 要： | 我国企业内部审计在维护国家财经法纪,促进增收节支,以及推动现代企业制度的建立等方面,起了一定积极作用,但也存在法律法规建设滞后、审计工作缺乏规范性等问题。应进一步改进和加强企业内部审计工作,使之更好地发挥内部监督的作用。
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| 关 键 词： | 企业内部审计 监督 法律 |
| 文章编号： | 1008-424X(2001)04-0016-04 |
| 修稿时间： | 2000-01-04 |
Status Quo and Problems of Enterprise Internal Audit of China |
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| ZHAO Guang - hong,LUO Bing. Status Quo and Problems of Enterprise Internal Audit of China[J]. Journal of Chongqing Technology and Business University Social Science Edition, 2001, 18(4): 16-19 |
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| Authors: | ZHAO Guang - hong LUO Bing |
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| Abstract: | The enterprise internal audit of China plays a positive role in protecting the economic laws of the state, increasing the income and reducing expenditure. and promoting the setting up of modern enterprise system. Howev- er, there are still problems such as lacking criterion for audit work. It is necessary to improve and strengthen enter- prise internal audit work so that it can play an important role in internal supervision. |
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| Keywords: | enterprise internal audit supervision laws |
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