我国国有企业内控审计推进问题探析  

作　　者：石楚平 周东一 伏军 曾东和 黄建设 肖飚 

机构地区：邵阳学院机械与能源工程系,湖南邵阳422000

出　　处：《高教学刊》2016年第1期107-108,共2页Journal of Higher Education

基　　金：湖南省普通高等学校教学改革研究项目（湘教通[2014】247号）及（湘教通（2013）223号）

摘　　要：随着内控理念在国内的传播和发展,内控审计工作也逐步开展,在各类企业等组织中有了一定的实践推进,不过同时也遭遇到系列问题和困难,亟需克服和破解。有鉴于此,本文概述内控审计的理念的发展传播历程,分析国内推进内控审计的问题和困难,思考推进实施内控审计的对策建议。In this paper, through the status quo that current teaching methods cannot catch up with the development of the times and the analysis of comprehensive effects of individual intelligence, learning style and learning motivation in the process of learning, we can draw a conclusion that current learning methods easily fatigue the relevant organs and are harmful to the learning motivation of students. In addition, this paper discusses the principle of generating learning fatigue and proposes discuss-style teaching method should be adopted in professional teaching in university which facilitates the design of new and reasonable teaching mode to improve the learning effects. Trials are conducted in the course ＂Energy and Environment＂. The results show that this original teaching method can eliminate students＂ learning fatigue, stimulate their learning motivation and reinforce learning effects.

关 键 词：国有企业 内控审计 指引 

分 类 号：G640[文化科学—高等教育学]