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经济新常态下如何加强企业内部审计的思考 被引量:3

How to Strengthen Internal Audit Under the New Normal Economy
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摘要 改革开放后,我国经济在很长一段时间处于迅猛发展状态,之后逐渐平稳向前发展,也就是出现的新常态。在这个阶段,经济发展的速度相对减慢,一些企业只顾短期效益,生产环节开始逐渐减少,造成了各种产品质量问题,再加上企业内部审计的不够规范,员工动用公司财物的情况经常出现。因此,经济新常态下的企业面临着诸多问题,这就要求企业强化内部审计工作,以适应经济新常态的要求。 After the reform and opening up, China has been in a state of rapid economic development for a long period of time, and then gradually and steadily developed, which is the new normal of emergence. At this stage, the economy is developing at a relatively slow pace. Some enterprises are focusing on short-term benefits, so that production links gradually reduced, resulting in a variety of product quality problems. In addition, the company's internal audit is not enough, so that the employees often use the company's property. Therefore, enterprises in the new normal economy will face many problems, which require enterprise to strengthen the internal audit work to meet the requirements of the new normal economy.
作者 杜明艳
机构地区 重庆市审计局
出处 《中小企业管理与科技》 2017年第23期18-19,共2页 Management & Technology of SME
关键词 新常态 企业 内部审计 new normal enterprise internal audit
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