摘要
管理审计是对企业管理效益实现途径的开发利用和发挥程度以及管理人员素质的审计,是一种面向未来的审计,是现代企业内部审计的重点和方向。目的是发现企业管理中存在的薄弱环节和问题,提出改善管理和提高效益的合理化建议,本文就企业开展内部管理审计过程中所遇到的问题以及实行的对策进行了阐述,强调现代企业开展管理审计的重要性。
The management audit aims to the development and utilization that the business administration benefit realizes and administrative staff＇s quality, it is a kind of auditing facing the future which is the focus and direction inside modern enterprises. Its purpose is to find weak link and problems existing in business administration and propose the conductive suggestion for improving and increasing the benefit. This paper explains the problems that enterprises meet in the management audit course, put emphasis on the importance of modern enterprises＇ inside management audit.
出处
《河北软件职业技术学院学报》
2005年第4期23-24,共2页
Journal of Hebei Software Institute
