摘要
内部审计增值服务作为现代企业发展的重要增长点,不仅能够调整施工企业的管理架构,还能够发挥自身的增值服务功能,以推动施工企业经济效益的快速增长。概述施工企业内部审计增值服务理论及其实现条件,阐述施工企业内部审计增值服务的审计治理与经营流程,分析施工企业内部审计增值服务发展现状及存在的问题,在此基础上提出快速实现施工企业内部审计增值服务的对策,以提升企业内部监管的效率与质量,以推动企业管理的健康可持续发展。
As an important growth point of modern enterprise development,internal audit value-added services can not only adjust the management structure of construction enterprises,but also exert its own value-added service functions to promote the rapid growth of economic benefits of construction enterprises. This paper summarizes the theory and implementation conditions of internal audit value-added services of construction enterprises,expounds the audit governance and operation process of internal audit value-added services of construction enterprises,analyzes the development status and existing problems of internal audit value-added services of construction enterprises,and proposes internal audit value-added services measures to improve the efficiency and quality of internal corporate supervision and promote the healthy and sustainable development of enterprise management.
作者
孙春胜
SUN Chunsheng(China Railway Tunnel Stock Co.,Ltd,Zhengzhou 450000,China)
出处
《工程经济》
2019年第1期8-11,共4页
ENGINEERING ECONOMY
关键词
施工企业
审计治理
内部审计
增值服务
construction enterprise
audit governance
internal audit
value-added services