山西转型经济中的中小企业内审外包路径研究  

Research on the Path of Internal Audit Outsourcing of SMES in the Transition of Shanxi Economy

作　　者：安宁[1] 陆迎霞[1] 

机构地区：[1]山西大学商务学院会计学院,山西太原030031

出　　处：《高等财经教育研究》2015年第4期76-82,共7页Journal of Higher Education Finance

基　　金：山西大学商务学院课题"山西转型经济中的中小企业内审外包路径研究"(2014003)

摘　　要：在山西省产业升级、经济实现转型发展的背景下,以山西中小企业内审外包为研究对象,对中小企业内审外包模式与大企业内审外包模式做了比较研究,在定性分析的基础上,通过调查问卷分析,找到中小企业内审外包存在的问题,并提出适合中小企业内审外包的路径。Small and medium-sized enterprises play an important part in Shanxi economic development. Their survival and development depends on effective management, of which, internal audit is one of the core, especially in the condition that shanxi is promoting its economic transition. The strategy to implement internal audit outsourcing is an important way to improve the core competitiveness of small and medium-sized enterprises. Therefore,this paper aims to find solutions to the problems existing in internal audit outsourcing of small and medium-sized enterprises via questionnaire analysis based on the qualitative research that compares internal audit outsourcing pattern with large enterprises.

关 键 词：内部审计 内审外包 中小企业 

分 类 号：F239.45[经济管理—会计学]