基于国有施工企业内部审计增值服务的分析与应用

Analysis and Application of Value Aadded Service Based on Internal Audit of State Owned Construction Enterprises

十八届三中全会以来,我国市场经济进入深化改革阶段,建筑施工企业面临着新的机遇与挑战,外在的要求与内在的发展,使得企业治理结构、管理理念、经营模式等元素正发生改变。在新常态下使企业价值达到最优化目的被赋予了新的内容,企业内部审计应积极采取变革转型以适应高质量可持续发展轨迹,为企业管理提升组织价值。本文基于施工企业探讨内部审计如何优化提升企业价值并提高公司运营效率。

Since the third Plenary Session of the 18th CPC Central Committee, Chinas market e-conomy has entered the stage of deepening reform, construction enterprises are facing new opportunitiesand challenges, external requirements and internal development, the corporate governance structure,management philosophy, business model and other elements is changing. The enterprise value to a-chieve the optimization objective is endowed with new contents in the new situation, the enterprise in-ternal audit should take active transformation in order to adapt to the high quality of the path of sustain-able development, to enhance business management organization value. In this paper, based on theconstruction enterprises to explore how to optimize the internal audit to enhance the value of the compa-ny and improve the efficiency of the company.