摘要
为确保现代企业制度的建立和发展，就要加强企业的内部审计。从理论依据、法律依据及客观需要阐述了加强内部审计的三个理论依据，提出了加强内部审计的六点对策：观念更新、职能转换、重点突出、方法改进、制度完善、队伍优化。
In order to ensure the establishment and development of modern enterprise system,internal auditing of enterprises must be strenethened.The author expounds the theoretical and legal basis and objectective demands of strengthening internal auditing, and puts forward six measures. They are:changing concept, transforming function, stressing key points, improving methods, perfecting the system and optimizing the work team.
出处
《铁道运输与经济》
北大核心
1995年第4期6-9,共4页
Railway Transport and Economy
关键词
现代企业制度
内部审计
铁路运输企业
审计
modern enterprise system, internal auditing system of enterprises, reform of railway transportation enterprises
