| 中小企业内部审计外包动因分析 |
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| 引用本文： | 赵伊珍.中小企业内部审计外包动因分析[J].新疆职业大学学报,2009,17(4):30-33. |
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| 作者姓名： | 赵伊珍 |
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| 作者单位： | 新疆财经大学,会计学院,新疆,乌鲁木齐,830012 |
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| 摘 要： | 近些年来，在国外盛行的外包内部审计渐入我国企业界的视线并已经成为企业众多外包业务中的一部分。通过分析中小企业外包其内部审计业务的动因，提出在我国中小企业外包内部审计业务的可行性和具有的现实意义。
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| 关 键 词： | 中小企业 内部审计外包 动因 核心竞争力 |
The Analysis of Causes about the Internal Audit's Outsourcing of the Middle and Small Scale Enterprises |
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| ZHAO Yi-zheng.The Analysis of Causes about the Internal Audit's Outsourcing of the Middle and Small Scale Enterprises[J].Journal of Xinjiang Vocational University,2009,17(4):30-33. |
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| Authors: | ZHAO Yi-zheng |
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| Institution: | ZHAO Yi-zheng (College of Accountant, Xinjiang Vocational University, Urumqi, Xinjiang 830012, China) |
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| Abstract: | Recently, the internal audit outsourcings which had been popular in foreign countries has become the important part of the enterprises. Based on the analysis of the motivation that the small and medium-sized businesses outsource their internal audit,the article raises the feasibility of the internal audit outsoureing to the small and medium enterprisesin China and its practical significance. |
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| Keywords: | small and medium scale enterprises internal audit outsourcing analysis of causes core competitiveness |
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