摘要
基于战略的企业绩效审计模式把企业战略放在绩效审计过程的核心地位。它从企业的内外环境、财务与非财务指标相结合的多元化角度对企业战略进行审计。其目的是通过实施该审计模式,为整个企业的未来绘制蓝图,制订全盘战略,实现企业一体化经营。
Strategy-based enterprise performance audit modes puts enterprise strategies at the core of performance audit which is carried out from such aspects as enterprise internal and external environments, enterprise financial and non-financial indexes. The audit mode is to work out a blueprint for the enterprise, make an overall strategy and implement enterprise integrated operation.
出处
《审计与经济研究》
北大核心
2004年第5期13-16,共4页
Journal of Audit & Economics
