摘要
文章认为，随着社会主义市场经济体制的完善和现代企业制度的建立，企业受托责任不断加重，对管理的要求越来越高，发展管理审计势在必行。为此，文章作者对内向型与外向型审计的生生、发店管理审计与财各审计的区别和联系进行了较为详细地阐述。
The paper thinks, with the improvement of the socialist market economy mechanism and establishment of the modern enterprise system, enterprises' responsibility becomes heavier, and the requirement for their management also becomes higher. So development of the management audit is inevitable. For this reason, its author describes in detail the occurrence and development of home-oriented and foreign-oriented audit, difference and relation between the management and finance audit.
出处
《中国地质矿产经济》
1997年第8期35-38,共4页
China Geology & Mining Economics
