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随着经济的发展和现代企业制度的完善,企业之间竞争日益激烈,追使企业管理者更加讲求管理效益。作为新形势下的内部审计如何适应现代企业制度是摆在审计人员面前刻不容缓的新课题。这就要求内部审计在现代企业制度下,必须要借助管理审计的职能作用来满足企业在现代市场竞争中的新需求。了解新形势下管理审计的特征、内容、方法、难点、分析存在的问题、研究相应的对策就成现代审计的研究重点。
With the economic development and the improvement of the modern enterprise system, the competition among enterprises is becoming fiercer and fiercer, and chasing enterprise managers to pay more attention to management benefits. How to adapt to the modern enterprise system as a new situation under the new situation is an urgent task for auditors. This requires that internal audit under the modern enterprise system, must take the function of management audit to meet the new needs of enterprises in the modern market competition. Understand the characteristics, content, methods and difficulties of management audit in the new situation and analyze the existing problems. Researching corresponding countermeasures becomes the research focus of modern auditing.