摘要
通过对目前我国企业内部审计中存在的问题及原因进行分析,提出了完善和促进我国企业内部审计发展的对策:合理设置内部审计机构,提高内部审计的独立性;提高内部审计队伍素质,突破传统内部审计工作手段;加强内部审计与公司治理的结合;拓宽内部审计领域,实现内部审计内容的突破。
Through analyzing the problems and the causes in the enterprises＇ internal auditing in China, thips paper proposes the countermeasures to improve and promote the development of the enterprise intemal auditing of our country： reasonably setting up internal auditing organs and improving its independence; improving the quality of auditing personnel and breaking through the means of traditional auditing work; strengthening the combination of internal auditing and company＇s management; and expanding fields of internal auditing and realizing the breakthrough of internal auditing contents.
出处
《重庆工学院学报》
2006年第9期124-126,共3页
Journal of Chongqing Institute of Technology
关键词
企业
内部审计
问题
对策
enterprise
intemal auditing
problem
countermeasures
作者简介
张科（1981-），男，四川隆昌人，硕士研究生，主要从事公司理财研究。
