摘要
随着当今社会的快速发展,我国的社会经济体系在社会发展过程当中逐渐完善,而我国当今的上市公司为了能够更好地适应当今社会的发展需求和社会经济体系建设需求,开始针对内部管理制度进行有效调整,尤其是我国目前大部分的上市公司开始针对财务管理工作进行详细的管理制度调整,针对企业今后的发展规划,开始应用会计内部审计制度,论文就上市公司会计内部审计制度的发展进行仔细研究与分析。
With the rapid development of today's society, China's social and economic system is gradually improving in the process of social development. Listed companies of our country in order to better adapt to the social demand and the development of social economy system construction requirements, began to effectively adjust internal management system. In particular, most of the listed companies in China have begun to carry out detailed management system adjustment for financial management. In view of the future development planning of enterprises, they have begun to apply the accounting internal audit system. This paper carefully studies and analyzes the development of the accounting internal audit system of listed companies.
作者
李兵
LI Bing(Dayuan Energy-Saving Materials Co. Ltd.,Hejian 062451,China)
出处
《中小企业管理与科技》
2019年第12期71-72,共2页
Management & Technology of SME
关键词
上市公司
内部审计制度
调整
listed company
internal audit system
adjustment