The Impact of Internal Control and Audit Capability on the Value of Large Group Enterprises  

内部控制与审计能力对大型集团企业价值的影响

作　　者：CHEN Fengyan 

机构地区：[1]Jiangsu Communications Holding Group Finance Co., LTD., Nanjing 21000, China

出　　处：《外文科技期刊数据库(文摘版)经济管理》2021年第10期064-066,共5页

摘　　要：The value exertion of large enterprise groups mainly includes social value and economic value. In actual operation, the exertion of these two aspects of value requires continuous improvement of internal control and audit capabilities. From this aspect, the current internal control and audit ability improvement has the phenomenon of low attention, the corresponding supervision work cannot be implemented and the construction of high-level personnel is low. In the later work improvement, we must actively improve and put forward corresponding optimization suggestions, in order to promote the full play of value.

关 键 词：internal control audit capability large group enterprises social value economic value 

分 类 号：F239.4[经济管理—会计学]