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企业战略审计的主体与客体分析

Analysis of the Subject and Object of Enterprise Strategic Auditing
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摘要 对企业战略审计的主体与客体进行界定,明确选择企业战略审计领导人员的原则,提出建立战略审计委员会领导对董事会战略制定活动的审计,将企业内部和外部环境分析、确定企业的使命、愿景和目标、战略方案的评价与选择、职能部门策略等作为企业战略审计的具体内容。 Defining the subject and object of enterprise strategic auditing, the principle of choosing enterprise strategic auditors is clear. It is necessary to establish enterprise strategic auditing committee, whose whole responsibility is to lead enterprise strategic auditing on the strategy-formulating of board of directors or managers. The concrete content of enterprise strategic auditing is analysis of the inside and outside enterprise environment, defining enterprise's mission, prospect and target, assessment and choice of strategic scheme and functional department strategy
作者 张桓
机构地区 天津职业大学
出处 《天津职业大学学报》 2013年第5期83-86,共4页 Journal of Tianjin Vocational Institute
关键词 企业战略审计 战略审计委员会 战略审计领导人员 战略审计内容 enterprise strategic auditing strategic auditing committee enterprise strategic auditors strategic auditing content
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