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近年来,国与国之间的经济交流、企业之间的经济合作不断深化,给我国企业治理、企业风险管理和企业内部控制等诸多领域带来了全新的挑战。为了更好地参与到国际合作之中,中国企业在融入国际经济体系中时,不可避免地要将一定数量的资本(资金、人力、物力、创意、技术等)投入其中。在这一背景下,国际合作中的审计工作越来越凸显出重要地位,这也对审计人才的英语语言输出能力提出了新的要求,即在国际合作场域
In recent years, the economic exchanges among countries and the deepening of economic cooperation among enterprises have brought entirely new challenges to many areas such as corporate governance, enterprise risk management and internal control in our country. In order to better participate in international cooperation, Chinese enterprises inevitably have to invest a certain amount of capital (capital, manpower, material resources, creativity, technology, etc.) in their integration into the international economic system. Under this background, the auditing work in international cooperation has become more and more important. It also sets new requirements on the auditor’s English language output ability, that is, in the field of international cooperation