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新形势下军工集团化企业既要适应军队体制的调整,又要适应市场经济改革发展的潮流,面临着“军地”两个市场的严峻考验,因此要发挥内部审计工作的作用,及时发现企业经营管理活动中所存在的问题,并科学制订整改措施,及时解决所存在的问题,为企业经营管理活动的顺利开展,企业经营管理目标的实现提供保障。本文从建章立制,提升审计人员素质和强化监督等方面就如何有效开展军工集团化企业内部审计工作进行了探讨。
Under the new situation, the military conglomerates must not only adapt to the adjustment of the military system but also adapt to the trend of reform and development of the market economy and face the severe test of the “military” market. Therefore, it is necessary to give play to the role of internal audit in time Find out the problems existing in the operation and management activities of the enterprise, formulate rectification measures scientifically and solve the existing problems in time, so as to guarantee the smooth operation of the enterprise management activities and the realization of the objectives of the enterprise management. This article discusses how to carry out the internal auditing of the military conglomerates effectively in the aspects of establishing the rules and regulations, improving the qualities of the auditors and strengthening supervision.