现代企业管理对审计工作者观念更新的要求

The Updates of Audit Workers' Idea in Modern Enterprise Management

管理是社会生产发展的产物。当今社会已进入"现代管理阶段",这个阶段是以"管理科学"和"行为科学"相结合为特征。管理理念已经渗透到各个管理领域,这些变革导致各级经济部门在思维方法上也相应发生变化。审计活动更加注重改善企业的经营管理,注重企业经营活动全过程审查。检查企业行为和管理素质,评价社会效果的组织与利用的有效性。

Management is the product of the development of social production. Modern society has entered into the ＂modern management level＂, this phase is with the characteristics of the combination of ＂ scientific management＂ and ＂behavioral science＂. Management idea has penetrated into all fields of management, these changes lead to various sectors of the eennomy in the way of thinking to change correspondingly. Audit pays more attention to improve the enterprise management, to examine the business activities of the entire process, to check the behavior of enterprises and the quality of management, and to evaluate the efficiency of the organization and use of the social effect.