| 试论我国内部审计制度变迁对民营企业的影响 |
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| 引用本文： | 郝一洁,陈芳德,林辉山,陈丽琴.试论我国内部审计制度变迁对民营企业的影响[J].十堰职业技术学院学报,2006,19(1):45-48. |
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| 作者姓名： | 郝一洁 陈芳德 林辉山 陈丽琴 |
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| 作者单位： | 1. 十堰职业技术学院,管理工程系
2. 十堰市会计局,湖北,十堰,442000 |
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| 基金项目： | 湖北省会计学会资助项目 |
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| 摘 要： | 在我国内部审计制度发展之初,政府无意干涉民营企业内部审计制度的建立。随着民营企业的发展,基于提高自身经营活动的效益性需要,民营企业自发地开展了内部审计工作。但民营企业内部审计的自主发展存在诸多弊病。随着我国内部审计制度的发展和完善,民营企业内部审计逐渐被纳入政府统一管理的范围。民营企业内部审计工作在制度的推动下必将得到进一步的发展。
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| 关 键 词： | 内部审计 制度变迁 民营企业 |
| 文章编号： | 1008-4738（2006）01-0045-04 |
| 收稿时间： | 2005-12-15 |
| 修稿时间： | 2005年12月15 |
Influence of interior auditing system reformation on private enterprises |
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| HAO Yi-jie,CHEN Fang-de,LIN Hui-shan,CHEN Li-qin.Influence of interior auditing system reformation on private enterprises[J].Journal of Shiyan Technical Institute,2006,19(1):45-48. |
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| Authors: | HAO Yi-jie CHEN Fang-de LIN Hui-shan CHEN Li-qin |
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| Abstract: | At the early development of our national interior auditing system,the government has no intention to interfere with the establishment of interior auditing system for the privately operated enterprises.Along with the development of privately operated enterprises,and the need for enhancing management benefit,the privately operated enterprises spontaneously carried out the internal auditing work.But their independent development has resulted in problems.Along with development of our national interior auditing system and its consummation,the interior auditing system for the privately operated enterprises is surely to be gradually brought into line with government management.And the interior auditing system for the privately operated enterprises will certainly obtain further development under the impetus of the national system. |
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| Keywords: | interior auditing system system reformation private enterprises |
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