摘要
现代企业制度下,内部审计的角色正从单纯的"监督者"向"监督控制者"和"经济评价者"转换,所以,提高内部审计对公司治理影响的认识程度,使得内部审计工作能更好地为企业和市场服务,是当前我国经济体制建设中一项紧迫的任务。
Under the modern enterprise system, the role of inside audit is changing from the simple 'supervisor' to 'supervisor-controller' and 'economic estimator'. So, it is an urgent task of present construction of economic system of our country to improve the degree of understanding that the inside audit how to influence the company governance and enable the inside audit to serve enterprises and market economy better.
出处
《安阳师范学院学报》
2004年第6期54-57,共4页
Journal of Anyang Normal University
关键词
内部审计
公司治理
监督控制
Inside audit
Company governance
Supervise and control
