论新经济条件下的企业审计问题

On the Issue of Enterprise Auditing under New Economy

新经济是知识经济、数字经济、网络经济、全球化经济和可持续发展经济的“多合一”经济。在新经济时代 ,审计的手段和内容都要有所创新。目前 ,我国企业的内部审计创新是比较关键的问题。国企内部审计工作重点的转移 ,内部审计技术方法的更新和审计责任的复杂化 ,要求企业必须进行审计制度的创新。

Under the new economy, which is a combination of knowledge economy, Digital economy, web economy, globalized economy and sustainable development economy, the means and contents of auditing should be innovated. Currently, the focal point of the inner auditing work in state- owned enterprises has been shifted, the techniques and methods of inner auditing have been up-graded and the responsibility of auditing has become more complicated. All this calls for an innovation of auditing system in enterprises.