摘要
随着经济全球化的发展,企业内部审计也开始尝试管理审计,管理审计是社会政治经济生活发展到一定阶段而产生的适应市场经济体制要求的新的审计模式,是现代企业管理的重要组成部分,在企业管理中发挥着新的作用。通过对管理审计在企业管理中三大作用的认识,可以看出,只有增强企业经营管理者和内部审计人员对管理审计的认知和重视,才能推动管理审计在中国的蓬勃发展。
With the development of the economic globalization, the inside audit has tried the management audit,it is the new mode of audit which meets with the needs of market economic system , and it is the important component of modern business administration, which plays a new role in business administration. This text attempts to expound the fact that it is necessary to strengthen the enterprise's administrator and the inside auditor's cognition of the management audit ,in order to promote the flourishing development of the management audit in our country .
出处
《经济与管理》
2005年第4期93-94,100,共3页
Economy and Management
关键词
管理审计
企业管理
management audit enterprise's management
