中小企业内部审计外部化动因及实施策略研究  

Research on the Motivation and Implementation Strategies of the Externalization of Internal Audit in Small and Medium-Sized Enterprises

作　　者：王林艳 WANG Lin-yan(Finance Department,JilinTonggang Slate Mining Co.Ltd.,Baishan 134300,China)

机构地区：[1]吉林通钢矿业公司财务部

出　　处：《中小企业管理与科技》2019年第33期60-61,共2页Management & Technology of SME

摘　　要：对于企业的内部审计工作来说,其主要指的是企业用于自我控制、自我监督以及规范管理与经营的重要手段。目前,随着我国经济的快速发展,企业的经营、管理活动内容也越来越多样化,传统的内部审计工作方式已经无法满足企业发展的需求。对此,论文主要对中小企业内部审计外部化的动因及实施策略进行分析,以供参考。For the internal audit work of an enterprise,it mainly refers to the important means used by the enterprise for self-control,self-supervision and standardized management and operation.At present,with the rapid development of China's economy,the content of the business and management activities of the enterprise is also increasingly diversified.The traditional internal audit work method has been unable to meet the needs of enterprise development.In this regard,the paper mainly analyzes the motivation and implementation strategies of the externalization of internal audit in small and medium-sized enterprises,for reference.

关 键 词：中小企业 内部审计 外部化 动因 策略 

分 类 号：F239.45[经济管理—会计学]