企业集团开展内部审计工作初探  

A Preliminary Idea about the Internal Audit in an Enterprise Group

作　　者：米新英[1] 谌勇[1] 

机构地区：[1]华北航天工业学院管理工程系

出　　处：《华北航天工业学院学报》2000年第3期33-36,共4页Journal of North China Institute of Astronautic Engineering

摘　　要：企业集团是以资本(产权关系)为主要纽带,通过持股、控股等方式紧密联结、协调行动的企业群体。它与其他企业相比,具有许多独特之处。本文仅从内部审计的角度,就企业集团内部审计的特点、机构设置的原则和职能,以及内部审计风险的防范等方面进行初步探讨,以期使我国企业集团的内部审计工作早日步入规范化轨道,真正发挥其对经济工作的监督和促进作用。An Enterprise Group consists of many firms, which, by means of holding or controlling stocks, work and connect closely and harmoniously for the mutual benefits. Therefore, comparing with any kinds of firms, it has quite a few special characteristics. This paper focuses on the structure and function of each department as well as the features of in-teral audit. Meanwhile, it gives some tips about how to avoid the risk of audit. The writers sincerely hope that the internal audit can be regulated as soon as possible and actually inspects and promotes the economic deveopment.

关 键 词：企业集团 内部审计 审计风险 

分 类 号：F239.4[经济管理—会计学]