摘要
作为国企混改背景下企业治理中重要工作所在的内部审计,应将企业发展目标充分明确,基于创新及转变的主动寻求,确保将内部审计作用充分发挥。论文首先分析国企混改背景下企业治理中内部审计的作用,之后探讨了内部审计作用发挥路径,希望能为国企混改背景下企业治理工作全面优化提供促进作用。
As an important part of corporate governance under the background of mixed ownership reform of state-owned enterprises,internal audit should fully clarify the development goals of enterprises and actively seek for innovation and transformation,so as to ensure the full play of the role of internal audit.This paper firstly analyzes the role of internal audit in corporate governance under the background of mixed ownership reform of state-owned enterprises,and then discusses the path to play the role of internal audit,hoping to promote the comprehensive optimization of corporate governance under the background of mixed ownership reform of state-owned enterprises.
作者
刘锦锦
LIU Jin-jin(Shandong HI-Speed Investment Holdings Co.Ltd.,Jinan 250000,China)
出处
《中小企业管理与科技》
2021年第22期86-87,共2页
Management & Technology of SME
关键词
国企混改背景
企业治理
内部审计作用
the background of mixed ownership reform of state-owned enterprises
corporate governance
the role of internal audit