摘要
通过分析国有企业内部审计现状及存在的问题,阐述了哲学思维在促进国有企业内部审计工作中的重要作用。结合辩证思维、系统思维、归纳思维、逻辑思维和伦理思维等哲学思维工具在国有企业内部审计中的具体应用,提出了实现国有企业内部审计与哲学思维有效融合发展的路径建议。
By analyzing the current situation and existing problems in the internal audit of state-owned enterprises,this paper elaborates the important role that philosophical thinking plays in promoting the internal audit work in state-owned enterprises.Based on the practical applications of philosophical thinking tools such as dialectical thinking,systematic thinking,inductive thinking,logical thinking,and ethical thinking in the internal audit of stateowned enterprises,this paper proposes suggestions for achieving the effective integration and development of internal audit and philosophical thinking in state-owned enterprises.
作者
黄思良
Huang Siliang(SINOPEC Group Audit Department,Beijing 100728,China)
出处
《当代石油石化》
CAS
2024年第1期59-62,共4页
Petroleum & Petrochemical Today
关键词
国有企业
内部审计
哲学思维
融合发展
state-owned enterprises
internal audit
philosophical thinking
integrated development
作者简介
黄思良,硕士,高级会计师,主要从事财务、审计及综合管理工作。
