摘要
分析了我国国有企业内部审计工作面临的新形势,结合当前实际情况剖析了影响国有企业内部审计独立性、权威性的主要因素,从审计机制建设、审计人才培养等方面提出了相关策略和建议,以更好地履行内部审计职责,提升企业管理水平。
The new situation of internal audit in state-owned enterprises is analyzed,and the main factors affecting the independence and authority of internal audit in state-owned enterprises are analyzed.Some relevant strategies and suggestions from the aspects of audit mechanism construction and audit personnel training are put forward so as to better fulfill the internal audit duties and improve the management level of enterprises.
作者
魏莉
WEI Li(Central China Branch of State Grid Corporation of China,Wuhan 430077,China)
出处
《山东电力高等专科学校学报》
2021年第2期34-36,共3页
Journal of Shandong Electric Power College
关键词
国有企业
内部审计
独立性
权威性
state-owned enterprises
internal audit
independence
authority
