智能制造企业成本审计框架研究

Research on cost audit framework of intelligent manufacturing enterprises

从2015年开始,我国政府先后出台了《中国制造2025》以及《智能制造发展规划(2016~2020年)》,以推动传统制造业向智慧制造业的转型。智能制造企业成本结构发生转变,这对内部审计事业提出了新的要求。文章从多方面分析了智能制造企业成本审计的需求,构建了智能制造企业成本审计理论框架,提出智能制造企业成本审计实施路径。

Since 2015,the Chinese government has successively issued Made in China 2025 and Intelligent Manufacturing Development Plan(2016〜2020)to promote the transformation from traditional manufacturing to intelligent manufacturing.The cost structure of intelligent manufacturing enterprises has changed,which puts forward new requirements for internal audit.This paper analyzes the needs of cost audit in intelligent manufacturing enterprises from many aspects,constructs the theoretical framework of cost audit in intelligent manufacturing enterprises,and puts forward the implementation path of cost audit in intelligent manufacturing enterprises.