摘要
建立现代企业制度是当前企业改革的方向和目标。在这场重大改革中,如何全面认识内部审计监督制度的重要地位并使其发挥作用,是企业经营者和审计工作者必须搞清楚的问题。新形势下,强化内部审计职能,推进内部审计的可持续发展,是促进内部审计制度化、规范化的必然趋势。
Building the modern enterprise system is the direction and target of t he p resent reform of enterprises.In thi s important reform,how to understand co mpletely the significant positio n of the internal audit system and mak e it yie ld well is a problem that the managers and auditing workers of enterprises must make clear.Under the new situation,stre ngthening the function of the internal audit and pr omoting the sustainable developmen t of the internal audit is an i nevitab le trend for ac-celerating the systemization and re gulation of the int ernal audit.
出处
《科技情报开发与经济》
2002年第5期118-119,共2页
Sci-Tech Information Development & Economy
