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企业内审机制是企业完善自身经营机制的一个重要方面。有什么样的经营机制,就应当有什么样的内审机制,经营机制的变化直接引起内审机制的变化。一、企业经营由高度集中统一向多种经营形式,多种经营成份,多种承包经营方式转换。要求企业内审机制向群众化、民主化发展。企业转换经营机制后,企业管理工作相应需要增强。内审工作亦相应需要增强,在大中型企业除设立企业专门审计机构外,在各层次
The internal audit mechanism of an enterprise is an important aspect of an enterprise’s improvement of its operating mechanism. What kind of operating mechanism should there be any kind of internal auditing mechanism? Changes in the operating mechanism directly lead to changes in the internal audit mechanism. 1. The business operations of a company are transformed from a highly centralized and unified manner to a variety of business forms, diversified business operations, and a variety of contracted business operations. It is required that the internal audit mechanism of enterprises be developed toward the masses and democratization. After enterprises have transformed their operating mechanisms, corporate management needs to be strengthened accordingly. The internal audit work also needs to be strengthened accordingly. In addition to setting up specialized audit institutions for large and medium-sized enterprises, at all levels