【摘要】： 管理審計是審計研究的新領(lǐng)域之一，它通過對企業(yè)所有經(jīng)營管理活動的恰當性和有效性進行檢查、分析和評價，鑒證管理當局履行受托管理責任的業(yè)績，鑒明現(xiàn)存的和潛在的薄弱環(huán)節(jié)，并就其提出改進意見，有效的改善了企業(yè)的管理，增強了企業(yè)的盈利能力，成為了審計研究領(lǐng)域的新熱點。 本文首先系統(tǒng)介紹了管理審計的基本概念，列舉并詳細論述了在傳統(tǒng)管理環(huán)境下實施管理審計面臨的風(fēng)險和困難，，隨后，通過對制造業(yè)先進管理方法——制造資源計劃(MRPⅡ)的研究分析，指出傳統(tǒng)管理環(huán)境下實施管理審計所面臨的風(fēng)險和困難在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的管理審計評價標準。最后，文章以審計MRPⅡ系統(tǒng)中的財務(wù)子系統(tǒng)為例，闡述了MRPⅡ環(huán)境下實施管理審計的一般程序及應(yīng)注意的問題。
[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：2236920