摘要
本文对我国内部审计的地位、职能和作用作了较为全面的分析 ,提出了内部审计在五个不同层次上的独特地位 ,评述和总结出了内部审计具有的三大职能及具体表现 ,并对内部审计的作用从一般经济条件和特定经济条件两个方面进行了新的分析。
WT5BZ]:With regard to inner auditing the paper makes an overall survey of its position, function and effect. Firstly, the special position of inner auditing is discussed at five respective levels and then its three functions and forms are explored. Finally the author makes a further analysis of its effects in the normal and special economic situations.
出处
《兰州大学学报（社会科学版）》
CSSCI
北大核心
2000年第2期30-36,共7页
Journal of Lanzhou University（Social Sciences）
