摘要
本文主要论述的是我国内部审计作为企业内部的职能部门,在当前会计行业遭遇前所未有的行业诚信危机这一严峻形势面前,所面临的问题及解决问题的思路。以及传统的内部审计工作存在设置不尽合理,人员不够充足,发挥作用有限等问题。入世后新的经济形式对企业提出新的挑战,内部审计应针对问题加以改进,将工作的重点从查错防弊转到经济效益上来,在增强企业竞争力中发挥其重要作用。
This text discusses primarily of our country's inner part to audit, the working talent section that is used as the business enterprise inner part, at current accountancy the profession suffers the unpreced ented profession trustworthiness crisis. In front of this rigorous situation, this text is trying to find the problems and the problem-solving way of thinking.
出处
《哈尔滨商业大学学报（社会科学版）》
2003年第5期39-40,共2页
Journal of Harbin University of Commerce:Social Science Edition
