摘要
内部审计是国有企业治理体系中非常关键的一环,而审计人才管理的质量又直接决定了审计工作的质量,并对公司治理水平产生重要影响。基于此,文章站在国有企业治理的视角,从内部审计在公司治理中的作用出发,对国有企业审计人才管理进行SWOT分析,着重分析了国有企业审计人才管理内部和外部的优劣势,并总结出了目前国有企业审计人才管理的优化路径。
Internal audit is a crucial part of the corporate governance system of state-owned enterprises,and the quality of audit talent management directly determines the quality of audit work and has a significant impact on the level of corporate governance.Based on this,this article stands from the perspective of state-owned enterprise corporate governance,starting from the role of internal audit in corporate governance,and conducts a SWOT analysis of state-owned enterprise audit talent management.It focuses on analyzing the advantages and disadvantages of internal and external audit talent management in state-owned enterprises,and summarizes the optimization path of current state-owned enterprise audit talent management.
作者
王红旗
Wang Hongqi(Nanjing CRRC Puzhen Haitai Brake Equipment Co.,Ltd.,Nanjing,Jiangsu,211899)
出处
《市场周刊》
2024年第14期154-157,共4页
Market Weekly
关键词
国有企业
内部审计
人才管理
SWOT分析
state-owned enterprises
internal audit
talent management
SWOT analysis