营销审计中内部控制机制的有效性与优化  

Effectiveness and Establishment of Internal Control Mechanisms in Marketing Audit

作　　者：杨小东 马薇薇 YANG Xiao-dong;MA Wei-wei(School of Mechanical and Vehicle Engineering;School of Economics and Management,Bengbu University,Bengbu 233030,China)

机构地区：[1]蚌埠学院机械与车辆工程学院 [2]蚌埠学院经济与管理学院,安徽蚌埠233030

出　　处：《榆林学院学报》2024年第1期79-82,共4页Journal of Yulin University

基　　金：安徽省高等学校科学研究项目(2022AH051899)。

摘　　要：企业营销审计内部控制可以为企业战略经营提供良性指导,通过对企业的营销环境、目标、战略等进行周期性考察,确定发展的整体态势,形成清晰的发展认知。随着现代企业制度的推广,企业营销审计中内部控制机制得到重视并形成。本文深入分析营销审计中内部控制机制的有效性,对如何达成营销审计中内部控制机制的有效性进行阐述,并在此基础上提出其优化途径。Internal control of enterprise marketing audit can provide benign guidance for strategic operation of enterprises.By periodically examining the marketing environment,goals and strategies of enterprises,the overall development trend is determined,and a clear understanding of development is formed.At present,some enterprises are experiencing phenomena such as a lack of integrity in the design of internal control in marketing audits,and a clear subjectivity in the internal control of marketing audits,making it difficult to fully utilize the effectiveness of the mechanism.This article provides an in-depth analysis of the effectiveness of internal control mechanisms in marketing audits,proposes strategies to enhance the effectiveness of internal mechanisms in marketing audits,and conducts research on the establishment of mechanisms to promote the formation of a refined,comprehensive control and operation model for enterprises.

关 键 词：营销审计 内部控制 有效性 认知 提升 

分 类 号：F239.221[经济管理—会计学]