| 浅议价格审计在企业管理中的作用及实施 |
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| 引用本文： | 孟婉霞.浅议价格审计在企业管理中的作用及实施[J].河南科技大学学报(社会科学版),2001,19(1):64-67. |
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| 作者姓名： | 孟婉霞 |
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| 作者单位： | 财政部财政科学研究所研究生部, |
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| 摘 要： | 我国的内部审计正面临从过去的合规性监督向管理性监督转换。价格审计通过对企事业单位物资购销价格、投资成本和工程造价等进行审计 ,强化企业的内部监督管理、有效控制企业的经营成本 ,是我国企业现阶段实现内部审计管理职能、提高企业管理水平和增进经济效益的有效手段
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| 关 键 词： | 价格审计 内部审计 比价采购 |
| 文章编号： | 1008-8504(2001)01-0064-04 |
| 修稿时间： | 2000年12月11 |
Discuss the Effects and Enforcement of Price auditing in Enterprises |
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| MENG Wan-xia.Discuss the Effects and Enforcement of Price auditing in Enterprises[J].Journal of Henan University of Science & Technology:Social science,2001,19(1):64-67. |
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| Authors: | MENG Wan-xia |
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| Abstract: | In our country interior auditing is switching from rule obedient supervision to managerial supervision. Price auditing plans to audit the prices of purchase and sale, the costs of investment and project in enterprises in order to intensify interior supervision and management and control costs effectively. At present it is an efficient measure to strengthen the management function of interior auditing, to improve management level and build up economic profits of enterprises in our country. |
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| Keywords: | Price auditing Interior audit Compared price in purchasing |
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