避免企业生产经营中屡查屡犯问题的若干思考  

Several Thoughts on Preventing Repeated Problems Detected in Enterprise Audit

作　　者：翟亚林 Zhai Yalin(China Petrochemical Corporation,Beijing 100728,China)

机构地区：[1]中国石油化工集团有限公司,北京100728

出　　处：《当代石油石化》2020年第6期41-45,共5页Petroleum & Petrochemical Today

摘　　要：在企业生产经营的常见领域中,还长期存在一些屡查屡犯问题,这些问题既制约了企业健康可持续发展,也始终困扰着审计工作的质量提升,影响了审计形象,浪费了审计资源。文章列举了企业在生产经营中屡查屡犯问题的主要表现形式,对屡查屡犯的原因进行了深度分析,并系统地提出了应对举措。Some common and repetitive problems of"repeated offending despite repeated auditing"in enterprise production and operation are still often detected for a long time,which not only restrict the healthy and sustainable development of enterprises,but also always trouble the quality improvement of audit work,affect the audit image,and waste audit resources.This paper lists the main manifestations of the repeated problems in enterprises,makes an in-depth analysis of the causes of repeated offending,and systematically puts forward measures to deal with them.

关 键 词：屡查屡犯 生产经营 审计 措施 

分 类 号：F273[经济管理—企业管理]