摘要
针对我国企业经营决策的具体情况和基本特征 ,从经营决策依据、目标、程序和方法四个方面对企业经营决策审计进行了深入探讨分析 ,为构建我国企业经营决策审计的评审体系和方法 。
Based on the actual condition and fundamental characteristic of the business operating decision_making in our country, by exploring and analysing the audit of business operating decisionmaking in the aspects of basis, aim, procedure and method,the author puts forward his own views on the establishment of the appraising and auditing system and method of auditing business operating decision in our country.
出处
《武汉工业学院学报》
CAS
2000年第2期54-57,共4页
Journal of Wuhan Polytechnic University
关键词
经营决策
决策依据
决策目标
企业
审计
managerial decisionmaking
decison basis
decison aim
decision-making process
decision approach
auditing
