發(fā)布時(shí)間：2018-03-05 00:07

  本文選題：績(jī)效審計(jì)　切入點(diǎn)：企業(yè)內(nèi)部審計(jì)　出處：《商業(yè)會(huì)計(jì)》2010年24期 　論文類型：期刊論文

【摘要】：目前,我國(guó)企業(yè)內(nèi)部審計(jì)主要側(cè)重于財(cái)務(wù)審計(jì)和經(jīng)濟(jì)責(zé)任審計(jì),也在不同程度地開展績(jī)效審計(jì)。隨著經(jīng)濟(jì)發(fā)展和企業(yè)管理的需要,績(jī)效審計(jì)理應(yīng)更廣泛地實(shí)施于企業(yè)內(nèi)部審計(jì)之中,尤其是基于風(fēng)險(xiǎn)導(dǎo)向的績(jī)效審計(jì)更應(yīng)該成為企業(yè)內(nèi)部審計(jì)的發(fā)展方向。然而,我國(guó)傳統(tǒng)的企業(yè)內(nèi)部績(jī)效審計(jì)卻存在著內(nèi)部審計(jì)目標(biāo)和職能認(rèn)識(shí)不清、審計(jì)內(nèi)容和實(shí)施范圍狹窄、審計(jì)手段和方法落后、審計(jì)機(jī)構(gòu)和人員獨(dú)立性較差等問題,嚴(yán)重制約著內(nèi)部審計(jì)作用的發(fā)揮。如何發(fā)展企業(yè)內(nèi)部績(jī)效審計(jì),切實(shí)保障內(nèi)部績(jī)效審計(jì)的貫徹落實(shí)是值得思考的問題。
[Abstract]:At present, the internal audit of enterprises in our country mainly focuses on financial audit and economic responsibility audit, and also carries out performance audit to varying degrees. With the development of economy and the need of enterprise management, Performance audit should be more widely implemented in enterprise internal audit, especially the risk-based performance audit should become the development direction of enterprise internal audit. However, the traditional internal performance audit in our country has some problems, such as unclear understanding of the objectives and functions of internal audit, narrow audit content and implementation scope, backward auditing methods and methods, poor independence of audit institutions and personnel, and so on. How to develop the internal performance audit and ensure the implementation of the internal performance audit is a problem worth thinking about.
【作者單位】： 華北電力大學(xué)經(jīng)濟(jì)與管理學(xué)院;
【分類號(hào)】：F239.45

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本文編號(hào)：1567886