企业内部审计如何应对入世  

On How Enterprise Internal Audit to Reply the Challenge of the Acceding to “WTO”

作　　者：余天京[1] 

机构地区：[1]江汉油田审计处,湖北潜江433124

出　　处：《江汉石油职工大学学报》2003年第2期43-44,共2页Journal of Jianghan Petroleum University of Staff and Workers

摘　　要：中国入世后 ,企业内部审计将面临许多机遇和挑战 ,如何抓住机遇、应对挑战 ,将是一个十分重要的问题。本文分别从体制创新、观念创新、审计手段和方法创新、审计人员素质创新以及审计内容创新等方面详细阐述了企业内部审计的应对措施。After china's entry into WTO , enterprise internal audit will be faced with a lot of opportunities and challenges . How to seize the opportunity and reply to the challenge will be a very important problem. This paper has elaborated the countermeasures of enterprise internal audit respectively in detail from system innovation, idea innovation, audit means and method innovation,quality of audit staff innovation as well as audit content innovation.

关 键 词：企业 内部审计 入世 审计方法 创新 审计人员 审计内容 

分 类 号：F239.45[经济管理—会计学]