企业战略审计的主体与客体分析

对企业战略审计的主体与客体进行界定,明确选择企业战略审计领导人员的原则,提出建立战略审计委员会领导对董事会战略制定活动的审计,将企业内部和外部环境分析、确定企业的使命、愿景和目标、战略方案的评价与选择、职能部门策略等作为企业战略审计的具体内容.

Analysis of the Subject and Object of Enterprise Strategic Auditing

Defining the subject and object of enterprise strategic auditing, the principle of choosing enterprise strategic auditors is clear. It is necessary to establish enterprise strategic auditing committee, whose whole responsibility is to lead enterprise strategic auditing on the strategy-formulating of board of directors or managers. The concrete content of enterprise strategic auditing is analysis of the inside and outside enterprise environment, defining enterprise＇s mission, prospect and target, assessment and choice of strategic scheme and functional department strategy