国家审计与内部审计趋同性研究  

The National Audit And Internal Audit Of Convergence

作　　者：李启中 

机构地区：[1]南京审计大学审计与会计学院,江苏南京211815

出　　处：《江苏商论》2016年第3期69-71,共3页Jiangsu Commercial Forum

摘　　要：本文着眼于我国国家审计与内部审计历史发展进程,通过比较,提出我国内部审计虽然起步晚,在理论与实践方面落后于国家审计的发展,但随着组织治理观点逐渐渗透,内部审计在职能、目标定位与方法等方面与国家审计呈现出一定的趋同性,从而揭示审计发展的内在规律,为现代国家审计与内部审计趋同性提供理论依据。This paper looks at China＇s national audit and internal audit in the process of historical development of, by comparison, put forward China＇s internal audit, though started late, in the theory and practice of backward in the development of national audit, but with the perspective of organization governance gradually penetrated, internal audit service, aims and methods with the national audit showed a certain convergence, so as to reveal the inherent law of the development of auditing, as a modern state audit and internal audit homoplasy and provide a theoretical basis.

关 键 词：国家审计 内部审计 趋同性 

分 类 号：F239[经济管理—会计学]