| 加强国有企业的内部审计 |
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| 引用本文： | 曹春燕.加强国有企业的内部审计[J].杨凌职业技术学院学报,2003,2(2):58-60. |
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| 作者姓名： | 曹春燕 |
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| 作者单位： | 陕西省西安市农工商联合公司,陕西,西安,710000 |
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| 摘 要： | 随着我国经济体制改革的进一步深化，国有企业普遍实行了现代企业制度，企业的经营机制发生了重大变化。在新的形势下，如何不断提高国有企业的经营管理水平和经济效益，确保国有资产的保本增值是关系到国有企业能否健康发展的大问题，加强国有企业内部审计工作是解决这一问题的重要环节，应引起企业及其主管部门领导的高度重视。只有与时俱进，加强内部审计工作的力度，从人员、经费、制度、方法等各个方面改变观念，采取有效措施，才能确保内审工作职能得以充分发挥，促进国有企业在改革大潮中健康发展，在激烈的市场竞争中永立不败之地。
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| 关 键 词： | 国有企业 内部审计 内部管理制度 行业管理 |
| 文章编号： | 1671-9131(2003)02-0058-03 |
Enhancement of the Internal Audit of the State-owned Enterprises |
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| CAO Chun,yan.Enhancement of the Internal Audit of the State-owned Enterprises[J].Journal of Yangling Vocational & Technical College,2003,2(2):58-60. |
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| Authors: | CAO Chun yan |
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| Abstract: | As the deepening of the restructuring of economic systems, the modern enterprise rules have been carried out in state owned enterprises and so their management mechanism has changed greatly. Accordingly, the improvement of management and economic benefits and the principal maintenance and the value increase of state owned assets are of great importance to steady development of state owned enterprises, for which the enhancement of the internal audit of state owned enterprises is an important part and should be thought of much by executive officials and section leaders in such enterprises. Only when the internal audit is enhanced according to the changing situation, the ideas on personnel, budget, rules and methods are renewed and the effective measures are taken can it be ensured to exert the full function of the internal audit, to promote the normal development of state owned enterprises in reform and to make them always win in the market competition. |
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| Keywords: | state owned enterprise internal audit exertion |
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