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随着社会经济体制的不断改革,原有的企业审计在机构的设置和工作的重点方面存在着很多问题,不能满足现有的审计技术的要求。同时,法律法规对于企业内部审计的规定不健全,机构设置和人员素质的问题使得原有的企业审计越来越无法适应市场要求。虽然国有企业审计工作在企业的运行方面的地位不断的加强,但是我国国有企业的审计工作还处于起步状态,需要国有企业不断的探索。
With the continuous reform of the social economic system, the existing enterprise auditing has many problems in the setting of the organization and the focus of its work, and can not meet the requirements of the existing auditing technology. At the same time, laws and regulations are not perfect for the internal auditing of enterprises, and the problems of institutional setting and personnel quality make the existing enterprise audits more and more unable to meet the requirements of the market. Although the audit of state-owned enterprises continues to strengthen their position in the operation of enterprises, the audit of state-owned enterprises in our country is still in its infancy and requires constant exploration by state-owned enterprises.