节点文献

浅谈乡镇企业的内部审计和内控制度

PRELIMINARY STUDY ON INTERNAL AUDIT AND INTERAL CONTROLS OF RURAL ENTERPRISES

  • 推荐 CAJ下载
  • PDF下载
  • 不支持迅雷等下载工具,请取消加速工具后下载。

【作者】 朱家鑫;

【Author】 Zhu Jiaxin (Zhejiang Agricultural University )

【机构】 浙江农业大学;

【摘要】 乡镇企业内审工作是乡镇企业经营管理的一项新内容,开展企业内审具有迫切的现实意义。而要开展内审工作,目前的关键是提高对内审工作基本观点的认识和正确理解。这些基本观点是;乡镇企业内部控制和内审的基本内容与意义以及内审工作的一般方法与要求。

【Abstract】 There are many problems to be solved to launch audit in the rural enterprises.One of them is how to unfold internal auditing.Acconding to investigation,in order to unfold internal auditing,following concepts should be discussed.1.Internal control of rural enterprises is a rule and regulation which is the synthetic work of plan,organization,command,control and arrangement.Auditing the internal control is one of the important work of internal audit.Every rural enterprises should take it to set work.2.For the reason of complexity of commodity economy,it has active sense that immediately action to be taken on setting internal auditing.3.Clear and definite the properties of organs of internal audit which must be complied with.4.The general method and making common claims to auditor.5.The main points of internal auditors report.

【关键词】 审计; 内部审计; 内部控制;
【Key words】 audit; internal audit; internal control;
  • 【文献出处】 浙江农业大学学报 ,Journal of Zhejiang Agricultural University , 编辑部邮箱 ,1988年01期
  • 【下载频次】47
节点文献中: 

本文链接的文献网络图示:

本文的引文网络