现代企业完善内部审计制度之探究  

The Perfection of the System of Internal Audit in Modern Enterprises

作　　者：刘文梅[1] 蔡伟 

机构地区：[1]山东省烟台职业学院会计系,山东烟台264670 [2]山东省烟台允公咨询管理有限公司,山东烟台264670

出　　处：《陇东学院学报》2014年第3期49-51,共3页Journal of Longdong University

摘　　要：在现代企业制度下,独立的财产权利和职责是大多数企业都拥有的内容.科学有效的内部管理是企业实现高效经营和独立发展的必备基础,也是企业获得最大利润的基本保障.为了使企业自身能够在激烈的市场竞争中保持强有力的竞争实力,有效的内部审计制度是现代企业进行管理的重要组成基石,它在企业内部发挥着非常重要的作用.然而目前企业内部审计还存在着许多问题,本文主要分析了我国现代企业制度下内部审计中存在的问题,并相应地提出了解决问题的对策.Under the modern enterprise system , the independent property rights and responsibilities are what the most enterprises have .Scientific and effective internal management is to realize efficient opera-tion and is the essential basis of independent development;it is also the basic guarantee for the biggest profits .In order to make the enterprise keep strong strength in the fierce market competition , the effective internal audit system is an important cornerstone of modern enterprise management .This article mainly analyzes the many problems existing in the internal audit under modern enterprise system , and puts for-ward the countermeasures to solve the problems accordingly .

关 键 词：现代企业 内部审计制度 对策研究 

分 类 号：F239.45[经济管理—会计学]