摘要
集团内的审计组织如何在集团治理结构、强化内部控制中明确自己的定位,即科学设置并整合功能进而发挥自身的优势是一个值得研究的课题。本文就集团母子公司内审组织的设置与功能协调等相关问题进行探讨,以此进一步强化集团公司治理和内部控制,为我国集团企业的发展保驾护航。
It is worthwhile to study the status and function of audit organizations in a business bloc in order to strengthen corporate governance and internal control. This paper focuses on the construction and coordination of audit organizations in a business bloc which includes the parent company and its subsidiaries. Some suggestions are put forward to further strengthen the corporate governance and internal control in order to accelerate the development of business bloc.
出处
《北京工商大学学报（社会科学版）》
北大核心
2005年第5期46-51,共6页
JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES
关键词
企业集团
审计委员会
审计部
功能
business bloc
audit committee
internal auditing
function
