对民营企业内部审计的思考  

The Consideration on the Internal Audit of Private Capital Enterprises

作　　者：董晓平[1] 徐天也[2] 

机构地区：[1]长春理工大学经济管理学院,吉林长春130022 [2]吉林大学,吉林长春130022

出　　处：《长春理工大学学报（社会科学版）》2007年第3期55-57,共3页Journal of Changchun University of Science and Technology（Social Sciences Edition）

摘　　要：伴随民营企业的不断发展壮大,民营企业内部审计的作用越来越重要,已成为民营企业加强内部控制、改善经营管理、提高经济效益的重要组成部分;内部审计已成为向管理层、决策层提供关于效率、效益、效果不可缺少的环节。针对“民营企业内部审计的现状,完善民营企业内部审计的建议”进行一些有益的探讨。With the continuous development of private capital enterprises, the function of internal audit in private capital enterprises has become more and more important, it has become the important part of enhancing internal control, improving the management, increasing economic performance by the private capital enterprises . it has become indispensable link of providing suggestion of concerning in efficieney, performance and result to the managers and policymakers. For this reason , the paper will discuss on＂the present condition of internal audit of private capital enterprises and the suggestion to perfecting internal audit＂.

关 键 词：民营企业 内部审计 现状 

分 类 号：F239.45[经济管理—会计学]