摘要
随着社会主义市场经济的发展和对外交流的增多,我国内部审计应从传统的、单纯的、事后的、财务审计为主,转变为以财务审计为基础、以经营和管理审计为主,为单位内部的管理、决策及效益服务;应建立事前、事中、事后审计相结合的内部审计监督与评价体系,促进内部审计规范化、制度化.
<Abstrcat> As the development of socialism market economies and the increasing of external exchanges, our internal audit should change from focusing on traditional,simple,subsequent and financial audit to laying base on financial audit,and stressing on management and administration audit in ordor to serve the management, decision making and benefit of the units.An internal evaluating and supervising system should be established for the audit throughout the whole process so as to standardize and systematize our internal audit.
出处
《华东交通大学学报》
2005年第3期19-22,共4页
Journal of East China Jiaotong University
关键词
内部审计
新思考
internal audit
new consideration
