| 试析经营审计的必要性 |
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| 引用本文： | 蒲蓉,赵红梅.试析经营审计的必要性[J].江苏工业学院学报(社会科学版),2003,4(4):29-30. |
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| 作者姓名： | 蒲蓉 赵红梅 |
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| 作者单位： | 江苏工业学院工商管理系，江苏工业学院工商管理系 江苏 常州 213016，江苏 常州 213016 |
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| 摘 要： | 现代经济条件下,传统的内部审计已不能满足企业生存与发展的需要,经营审计作为内部审计的一个发展阶段,是企业提高经济效益的必然要求。本文从经营审计的界定和特点出发,运用理论和实践相结合的方法,论述了现代企业加强经营审计的重要性和必要性。
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| 关 键 词： | 经营审计 必然性 内部审计 |
| 文章编号： | 1009-7775(2003)04-0029-02 |
| 修稿时间： | 2003年10月7日 |
An analysis of the necessity of Operational Auditing |
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| Purong,zhaohongmei.An analysis of the necessity of Operational Auditing[J].Journal of Jiangsu Polyetchnic University:Social Science Edition,2003,4(4):29-30. |
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| Authors: | Purong zhaohongmei |
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| Abstract: | Under the conditions of modern economy, the traditional Internal Auditing can not meet the needs of enterprises'survival and development. As a developmental stage of Internal Auditing, it is necessary to execute Operational Auditing for enhancing economic efficiency. The article first puts forward the definition and characterisbics of Operational Auditing, then expounds the importance and necessity that modern enterprises must strengthen Operational Auditing in theory and practice. |
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| Keywords: | Operational Auditing necessity Internal Auditing |
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