浅谈如何应用科学发展观引领内部审计向管理效益审计延伸

Discussion on the Application of Scientific Development Concept to Guide Internal Audit Extending to Management Efficiency Audit

科学发展观是我国经济社会发展的重要指导方针,是发展中国特色社会主义必须坚持的重大战略思想。浅谈如何应用科学发展观引领内部审计由财务收支审计向管理效益审计延伸。

Scientific development concept is the important guidelines in the social economic development of our country and also is significant strategic concept which Chinese characteristic socialism must insist and implement. How to extend form audit of financial revenues and expenditures to management value for money audit using scientific development concept lead on internal auditing was discussed in the paper.