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内部审计如何适应现代企业制度的要求
引用本文:刘虹.内部审计如何适应现代企业制度的要求[J].合肥工业大学学报(社会科学版),2008,22(5):22-26.
作者姓名:刘虹
作者单位:合肥工业大学,审计处,合肥,230009
摘    要:内部审计是现代企业制度的重要组成部分,它只能辅助或者服务于企业管理层履行管理职责,而不可能同时为利益格局不完全一致的经济主体服务。文章阐述了现代企业制度对内部审计的要求、现代企业制度下内部审计的特征、内部审计如何适应现代企业制度的要求等方面的内容。

关 键 词:审计  企业制度  要求

On How the Inside Audit Meet the Needs of Modern Enterprise System
LIU Hong.On How the Inside Audit Meet the Needs of Modern Enterprise System[J].Journal of Hefei University of Technology(Social Sciences),2008,22(5):22-26.
Authors:LIU Hong
Institution:LIU Hong (Department of Audit, Hefei University of Technology, Hefei 230009, China)
Abstract:The inside audit is the important component of modern enterprise system, which can only assist or serve the administration and supervision authorities of enterprises and fulfill management responsibilities, but impossible for it to serve the identical economic subject which is totally different in interests pattern at the same time. The article elaborates the requirement of modern enterpr;ise system on the inside audit, the characteristics of inside audit, and how the inside audit meet the needs of modern enterprise system.
Keywords:audit  enterprise's system  requirement
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