摘要
随着企业管理体制的变革,特别是建立了的财务统一管理,集中会计核算,我们的内部审计工作重心仅放在对会计资料及经济活动合法性、合规性的监督上,将大部分精力投入到对财务数据的真实性、合法性的查证以及对生产经营过程的监督上,就无法适应企业的管理。我们认为从今后的发展方向上看,内部审计应从单纯的查错防弊向促进和提高企业的内部管理水平转变,要向企业的业务经营领域及管理领域进行扩展,以提高经济效益为目的。
The emphases of internal auditing work should be put on accounting data and the supervision on the validity and qualification to the economic activities along with the revolution to the system of enterprises management. Authenticity and legality of accounting information should be supervised during the production operation. Internal auditing should be transformed from simple error correction to rais the level of internal management, and extended to the field of production operation and management in the purpose of raising economic effect.
出处
《特钢技术》
CAS
2005年第1期65-66,共2页
Special Steel Technology
