摘要
民营企业内部审计是当前经济监督领域中公认的一个热点问题。业主制和合伙制民营企业内部审 计机构的设置模式——内部审计外部化。公司制民营企业内部审计机构设置的理想模式——双重审计机构。
Internal audit in private enterprises is a hot issue in the economic regulatory field. This paper maintains that externalization of internal audit should be the setting pattern of internal audit institution of proprietor and partnership system of privately-owned enterprises while dual audit institution should be the ideal pattern of internal audit institution of the corporate system of privately-owned enterprises.
出处
《审计与经济研究》
北大核心
2003年第2期11-13,共3页
Journal of Audit & Economics
关键词
民营企业
内部审计
内部审计外部化
双重审计机构
private enterprises
internal audit
externalization of internal audit
dual audit institution