帮忙翻译审计论文摘要

来源:百度知道 编辑:UC知道 时间:2024/06/30 18:42:04
内部审计作为企业的自我约束机制,已成为现代企业制度的重要组成部分。近年来由于企业内部环境和外部环境的变化,特别是在我国市场经济秩序逐渐成熟的大环璄下,内部审计本身正在经历着发展和变化,其职能、作用也自然要发生相应的发展和转变。但我国市场经济下的内部审计的职能和作用,既不同于我国计划商品经济体制下内部审计,也有别于西方国家的内部审计,只有适合的才是最好的,才能最大限度地提高审计的效果,才能真正实现:我国市场经济下内部审计具有的职能所发挥的作用。另外,我国进入WTO后,国际上一些先进的经济监管经验闯入我国,为我国的审计行业注入新的活力,内部审计的发展趋势也必将与国际上的经济准则相适应,国际上认知的内部审计的职能和作用无疑对我国的内部审计的改革也必将具有一定的指引作用。因此,我国市场经济下的内部审计的职能和作用是审计理论和实务必须认识和正确定位的问题,是内部审计改革和发展的重要环节。内部审计作为企业的自我约束机制,已成为现代企业制度的重要组成部分,是部门和单位健全内部控制、严肃财经纪律、改善经营管理、提高经济效益、保护资产安全完整的重要手段。现阶段,我国的内部审计也正在经历着蓬勃发展的过程,随着各部门、单位对内部审计的认识和要求的逐渐提高,关于内部审计的职能也有了多种观点,随之对其在市场经济下的作用也有了多种见解。

Internal audit as a mechanism for corporate self-restraint has become a modern enterprise system, an important part. In recent years, as a result of internal environment and external environment changes, especially in China's market economy gradually maturering, the internal audit is undergoing its own development and changes in its functions, the role of natural development to take place and change the corresponding . But China's market economy under the internal audit function and role is different from the planned commodity economy in China under the system of internal audit, also different from the Western countries the internal audit, and only the best fit in order to maximize the audit effect can be truly realized: China's market economy under the internal audit function with the role. In addition, China has entered WTO, the international economic regulation of some of the advanced experience into our country, for our audit industry has injected new vitality into t