科研单位内审转型策略初探  

Preliminary Study on Internal Audit Transformation Strategy in Scientific Research Institute

作　　者：杨业[1] YANG Ye(China Institute of Atomic Energy,Beijing,102413,China)

机构地区：[1]中国原子能科学研究院,北京102413

出　　处：《检验检疫学刊》2020年第3期83-87,共5页Journal of Inspection and Quarantine

摘　　要：内部审计由传统型向增值型转化对增加组织价值、实现组织经营目标具有十分重要的现实意义。在国家推行事业单位改革的政策大环境下,事业单位内部审计因其固有特点,转型难度较大。本文从增值型内部概念着手,通过将中国原子能科学研究院内部审计的现状与行业标准及优秀企业进行对比,发现增值型内部审计转型过程中存在的问题,进而提出事业单位增值型内部审计的转型策略。The transformation of internal audit from traditional to value-added is of great practical significance to increase the value of the organization and realize the organization's business objectives.Under the policy environment of the reform of public institutions in the country,the internal audit of public institutions is more difficult because of its inherent characteristics.Starting from the value-added internal concept,by comparing the current situation of internal audit of the China Institute of Atomic Energy with the industry standard and excellent enterprises,this paper finds the problems in the process of value-added internal audit transformation,and then puts forward the transformation strategy of value-added internal audit of institutions.

关 键 词：科研单位 内审转型 “增值型”内部审计 

分 类 号：F239.45[经济管理—会计学]