摘要
相对于传统的财务审计,管理审计对全面提高企业的经济性、效率性和效果性,对保证企业的可持续发展及发展循环经济能够发挥最直接的作用。为适应经济增长模式的巨大变化,强化管理审计已是当务之急。
Traditionally, finance audit, management audit have a direct effect on such respects as comprehensively improving economic performance, efficiency, and effectiveness of enterprises, ensuring sustainable development and improving circular economy. To adapt to the dramatic change of economic growth mode, reinforcing management audit of enterprises becomes a must.
出处
《审计与经济研究》
北大核心
2005年第6期32-35,共4页
Journal of Audit & Economics
关键词
管理审计
经济增长模式
嬗变
绩效管理
management audit
modes of economic growth
changes
efficiency management
