强化金融会计内部审计的对策思考  

The Countermeasures on Strengthening the Internal Auditing for Finance Accounting

作　　者：叶陈毅[1] 陈爱英[2] 郭兰英[1] 

机构地区：[1]石家庄经济学院会计学院,河北石家庄050031 [2]广东金融学院科研处,广东广州510521

出　　处：《石家庄经济学院学报》2008年第2期54-56,共3页Journal of Shijiazhuang University of Economics

基　　金：国家自然科学基金项目(70772008);河北省科技厅软科学项目(07457203D-7)

摘　　要：在改革大潮的推动下,我国金融业迎来新的机遇,同时面临更激烈的竞争,业务风险进一步加剧。为规避风险、提升业绩,加强金融会计内部审计成为当务之急。从内部审计的角度去观察金融企业的现状,分析问题根源并提出一些相关对策建议,以改善金融企业的经营状况。Promoted by the reform, the financial industry in China faces with both new opportunity and fiercer fighting unexpectedly. At the same time it has strengthened the risk of financial transaction. In order to evade risk and promote achievement, to enhance the internal audit is a necessary responsibility for financial accounting. Viewing from internal audit, this study investigates the current situation of financial enterprises, analyzes the reasons of relative problems. Some proposals are put forward for improving the management state of finance enterprises.

关 键 词：金融会计 内部审计 现状 因素 建议 

分 类 号：F239.45[经济管理—会计学]