集团公司内部审计若干问题研究
发布时间：2019-02-20 08:01
【摘要】： 我国大多数企业的内部审计工作仍停留在传统的财务收支审计阶段,内部审计工作滞后于经济社会发展的客观要求,特别是集团公司内部审计相对于集团公司的发展要求严重滞后,制约了集团公司竞争力的提升。本文研究集团公司内部审计,分析集团公司内部审计现状和存在的问题,提出加强和改善集团公司内部审计工作的对策,以推动进一步完善公司内部控制和内部治理结构,提升集团公司的竞争力。
[Abstract]:The internal audit work of most enterprises in our country is still in the traditional stage of financial revenue and expenditure audit, and the internal audit work lags behind the objective requirements of economic and social development. In particular, the internal audit of the group company lags behind the development requirements of the group company, which restricts the improvement of the competitiveness of the group company. This paper studies the internal audit of the group company, analyzes the present situation and existing problems of the internal audit of the group company, and puts forward some countermeasures to strengthen and improve the internal audit work of the group company, in order to promote the further improvement of the internal control and internal governance structure of the company. Enhance the competitiveness of group companies.
【学位授予单位】：华北电力大学（北京）
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4;F276.6
本文编号：2426982
[Abstract]:The internal audit work of most enterprises in our country is still in the traditional stage of financial revenue and expenditure audit, and the internal audit work lags behind the objective requirements of economic and social development. In particular, the internal audit of the group company lags behind the development requirements of the group company, which restricts the improvement of the competitiveness of the group company. This paper studies the internal audit of the group company, analyzes the present situation and existing problems of the internal audit of the group company, and puts forward some countermeasures to strengthen and improve the internal audit work of the group company, in order to promote the further improvement of the internal control and internal governance structure of the company. Enhance the competitiveness of group companies.
【学位授予单位】：华北电力大学（北京）
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4;F276.6
【引证文献】
相关期刊论文 前1条
1 张玲娟;;内部审计在集团公司管理中的地位和作用[J];财经界(学术版);2012年08期
相关硕士学位论文 前1条
1 刘峻彤;成本费用内部审计问题研究[D];吉林大学;2012年
，本文编号：2426982
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