企业财务审计监督的问题与治理

On the Problems and Administration of Enterprise’s Financial Audit Supervision

因法律法规的滞后性、企业和审计人员的趋利性而导致企业财务审计监督不力。必须规范企业经营行为 ,提高审计人员的素质 。

On account of the laws and regulations lagging behind,both enterprise and auditors attach importance to profits and do not exert themselves.We should standardize enterprise’s behavior,promote auditor’s quality and speed up the strike on the break of rules and regulations.