本文選題：內部審計　切入點：績效評估　出處：《暨南大學》2002年碩士論文　論文類型：學位論文

【摘要】： 經濟全球化、信息化、高科技化促使企業(yè)管理理念發(fā)生變革，也給內部審計帶來了機遇和挑戰(zhàn)。在企業(yè)經營環(huán)境發(fā)生變化的情況下，研究內部審計不同的職能與內容，特別是內部印汁中績效評估所存在的問題，探討解決問題的對策，無論對內部審計本身的發(fā)展，，還是對企業(yè)經營管理的改善，都有著重要的價值。本文從內部審計的特征入手，分析了內部審計與績效評估的關系，研究了績效評估理論及其存在的問題，最后就我國內部審計事業(yè)如何更好地開展績效評估工作提出了若干建議。
[Abstract]:Economic globalization, information technology and high technology promote the change of enterprise management concept, and also bring opportunities and challenges to internal audit. Under the circumstances of the change of business environment, the different functions and contents of internal audit are studied. In particular, the problems existing in the performance evaluation in internal printing, and the countermeasures to solve the problems, are of great value to the development of internal audit itself and to the improvement of enterprise management. This paper starts with the characteristics of internal audit. This paper analyzes the relationship between internal audit and performance evaluation, studies the theory of performance evaluation and its existing problems, and finally puts forward some suggestions on how to carry out performance evaluation better in China's internal audit.
【學位授予單位】：暨南大學
【學位級別】：碩士
【學位授予年份】：2002
【分類號】：F239.45

【引證文獻】

相關碩士學位論文 前1條

1 段曉華;國有企業(yè)控股子公司績效評價方法研究[D];電子科技大學;2004年

本文編號：1595985