摘要
随着施工企业市场竞争日趋激烈,施工成本透明度加大,施工企业的内部审计越来越重要。本文以迈克尔波特的价值链为视角,以价值链对企业价值增值途径为主线,分析了施工企业内部审计对施工企业价值链上的环节优化和整体优化,为施工企业内部审计提供了相关建议和意见。
With the gradually intense market competition of construction enterprise, and the more transparent construction cost, the internal audit of construction enterprise becomes more and more important. This paper takes Michael Porter value chain as the view, and takes the value-added ways for enterprise by value chain as the principal hne to analyze the unit optimization and overall optimization for the value chain of construction enterprise by the internal audit of construction enterprise, and provide the related suggestions and opinions for the internal audit of construction enterprise.
出处
《价值工程》
2015年第13期24-28,共5页
Value Engineering
关键词
内部审计
价值链
价值增值
基本增值
辅助性增值
internal audit
value chain
increment of value
basic value-added
auxiliary value-added
