关于我国企业内部审计绩效的思考  

Reflection on Corporation's Interior Audit Performance

作　　者：薛野[1] 

机构地区：[1]南京审计学院审计系,江苏南京210029

出　　处：《河北科技师范学院学报（社会科学版）》2004年第2期87-90,共4页Journal of Hebei Normal University of Science & Technology(Social Sciences)

摘　　要：企业的平稳发展需要内部审计的支撑 ,目前我国企业内部审计绩效普遍不高是事实。论文从多方面探讨了如何提高企业内部审计绩效 ,以适应企业发展的需要 。The stable development of a corporation needs the support of interior audit; it's a fact that interior audit performance of Chinese corporations is not high From various points of view,the article discussed how to improve a corporation's interior audit performance so as to fit the needs of the corporation's development and the changing of government function after entering the WTO

关 键 词：中国 企业内部审计 绩效 国有企业 非国有企业 审计模式 审计人员 素质 审计目标 

分 类 号：F275.2[经济管理—企业管理]