我國企業(yè)內(nèi)部審計(jì)發(fā)展中存在的問題及對策.pdf

1、首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文論文題目：我國企業(yè)內(nèi)部審計(jì)發(fā)展中存在的問題及對策系別：專業(yè)：作者：導(dǎo)師：完成日期：會計(jì)學(xué)會計(jì)院學(xué)張?jiān)浦緞⒋筚t教授2005年3月ABSTRACTIntemalauditingisestablishedastheinteriorreqiurementoftheenterprises’andhasbecomeaveryimportantpartofmodementerpriseinstitutions，whichi

2、sanimportantmeanstoimprovetheenterprises’managementandeconomicalbenefitsIthasbeentwentyyearssincetheinternalauditinginstitutionwasputintoeffectaftertheestablishmentofChinaDuringthetwodecades，wehaveaccumulatedsomeexperien

3、ceandwealsohavefoundmanydifficultiesandproblemsinourpractice，whichhaveseriouslyaffectedthefunctionsofinternalauditingAtthesametime，、叭tllthedevelopmentoftheenterprisesandtherequirementofthepublic，itisurgenttostrengthenthe

4、functionofinternalauditingItshowsgreatvitalityandavastdevelopingspaceThethesisconsistsoffourparts：Atfirst，thechangingdefinitionofinternalauditareanalyzedandthefunctionofinternalauditinginthenewperiodshouldbeputintoeffect

5、Second，thereasonsforaffectingthedevelopmentofinternalauditinginChinaaregiventhroughcomparingthesituationofinternalauditinginChinawitlltheforeigncountriesThenonthebasisoftheresearch，themeasuresforsolvingtheseproblemsarepu

6、tforwardTheenterprisesshouldactivelybroadenthefunctionfieldsofinternalauditingandgraduallyturnthecurrentinternalauditingintoserviceformanagementguidingauditing；ontheotherhand，theenterprisesneedtoprovideinternalauditingwi

7、thgoodworkingcircumferenceFinally，onthebasisoftheanalysisinthefields，wecanforecastthedevelopmentoftheenterprises’internalauditinginChinaandwecanbelievethatinternalauditinginenterpriseswillhaveabrightfutureKeywords：Intern