【摘要】： 管理審計(jì)是審計(jì)研究的新領(lǐng)域之一，它通過(guò)對(duì)企業(yè)所有經(jīng)營(yíng)管理活動(dòng)的恰當(dāng)性和有效性進(jìn)行檢查、分析和評(píng)價(jià)，鑒證管理當(dāng)局履行受托管理責(zé)任的業(yè)績(jī)，鑒明現(xiàn)存的和潛在的薄弱環(huán)節(jié)，并就其提出改進(jìn)意見(jiàn)，有效的改善了企業(yè)的管理，增強(qiáng)了企業(yè)的盈利能力，成為了審計(jì)研究領(lǐng)域的新熱點(diǎn)。 本文首先系統(tǒng)介紹了管理審計(jì)的基本概念，列舉并詳細(xì)論述了在傳統(tǒng)管理環(huán)境下實(shí)施管理審計(jì)面臨的風(fēng)險(xiǎn)和困難，，隨后，通過(guò)對(duì)制造業(yè)先進(jìn)管理方法——制造資源計(jì)劃(MRPⅡ)的研究分析，指出傳統(tǒng)管理環(huán)境下實(shí)施管理審計(jì)所面臨的風(fēng)險(xiǎn)和困難在MRPⅡ環(huán)境下能得到一定的改善，并嘗試性的提出了一套基于MRPⅡ的管理審計(jì)評(píng)價(jià)標(biāo)準(zhǔn)。最后，文章以審計(jì)MRPⅡ系統(tǒng)中的財(cái)務(wù)子系統(tǒng)為例，闡述了MRPⅡ環(huán)境下實(shí)施管理審計(jì)的一般程序及應(yīng)注意的問(wèn)題。
[Abstract]:Management audit is one of the new areas of audit research. It verifies, analyzes and evaluates the performance of management authority in fulfilling its fiduciary management responsibility by checking, analyzing and evaluating the appropriateness and effectiveness of all management activities in an enterprise. Identify the existing and potential weak links, and put forward some suggestions for improvement, effectively improve the management of enterprises, enhance the profitability of enterprises, has become a new hot spot in the field of audit research. This paper first introduces the basic concepts of management audit, enumerates and discusses in detail the risks and difficulties faced by the implementation of management audit in the traditional management environment. Based on the research and analysis of manufacturing resource planning (MRP 鈪

本文編號(hào)：2236920