集团企业经济责任审计模式探讨

A Discussion on the Models of Economic Responsibility Auditing in Group Enterprise

本文从集团企业内部开展经济责任审计的特点出发,指出集团企业经济责任审计具有各种不同的审计模式,并在此基础上分析了集团企业的管理体制和竞争战略对审计模式选择的影响,探讨了不同的集团企业管理体制下的经济责任审计目标和定位,以及在不同的集团企业竞争战略条件下应重点关注的审计内容和应采取的审计周期。

Starting with the features of the economic responsibility auditing in group enterprises, the article points out that different group enterprises may have different models in economic responsibility auditing. On this basis, the article analyzes the influence of group enterprises＇management model and competition strategy on the selection of auditing model. The writer discusses the objective and orientation of economic responsibility auditing under the management model of different group enterprises. In addition, the writer also discusses the auditing content of major concern and the auditing frequency that should be adopted with different competition strategies of group enterprises.