摘要
民营企业作为我国经济发展中的一支生力军,其发展如何与其内部审计发展密切相关。目前我国大部分民营企业内部审计还尚处于刚刚起步阶段,在机构设置、职能定位、审计范围、人员素质等许多方面存在着不少问题和困难。随着社会主义市场经济体制的深化及现代企业制度的逐步建立,内部审计对于民营企业发展的重要性日显突出,加强与完善内部审计工作成为民营企业当务之急。
The private enterpise is close relationship between the development of private enterprise and its internal audit. Now the internal audit in most of the private enterprises just starts. There are lots of problems and difficulties in its organization installation, function location, audit scope and audit means. Along with the development of economy, internal audit become more important to private enterprise. Private enterprise should strengthen and improve internal audit constantly.
出处
《南京财经大学学报》
2004年第6期68-71,共4页
Journal of Nanjing University of Finance and Economics
关键词
民营企业
内部审计
发展与完善
private enterprise
internal audit
strengthen and perfect
