| 论企业集团内部审计制度的建立 |
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| 引用本文： | 王亚丽. 论企业集团内部审计制度的建立[J]. 山西科技, 2005, 0(6): 44-46 |
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| 作者姓名： | 王亚丽 |
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| 作者单位： | 河南濮阳职业技术学院 |
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| 摘 要： | 文章从强化企业集团内部审计的角度,系统论述了企业集团内部审计制度的建立,主要是根据企业集团区别于一般企业的鲜明特点,着重探讨了企业集团内审职能应定位于经济监督和经济评价,阐述了企业集团建立审计制度应坚持的三条原则,提出了建立健全企业集团审计制度应把握的几个关键环节和重点问题。
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| 关 键 词： | 企业集团 内部审计 制度 建设 |
| 文章编号： | 1004-6429(2005)06-0044-03 |
| 收稿时间： | 2005-07-20 |
| 修稿时间： | 2005-07-20 |
On the Building of Internal Audit System in Enterprise Groups |
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| Wang Yali. On the Building of Internal Audit System in Enterprise Groups[J]. Shanxi Science and Technology, 2005, 0(6): 44-46 |
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| Authors: | Wang Yali |
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| Abstract: | From the strengthening of internal audit system in enterprise groups,this article has systematically explained that the building of internal audit system is based on the characteristics of enterprise groups which is different from ordinary enterprises,mainly discussed that the function of the internal audit system based on economic supervision and evaluation,explained three principles and finally proposed some key links. |
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| Keywords: | enterprise groups internal audit system build |
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