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一、国有企业内部审计组织和运作模式的溯源谈到我国国有企业内部审计模式和运作模式,就必须先谈谈国有企业的存续兴衰,这样才能使国有企业内部审计成为有本之木、有源之水,明确国有企业内部审计组织模式的有效性和独立性。国有企业发展历史悠久,最早的真正意义的现代国有企业,大约是在1930年形成的,出于战争需要美国对一部分私人企业实行了国有化,还兴建了一些国有企业。由此产生了大规模的国有企业,可以说国有企业是现代资本主义国家为了扩充军备、发动战争、垄断资源而形成的产物。西
I. Traceability of SOE Internal Audit Organization and Mode of Operation When it comes to the internal audit model and mode of operation of state-owned enterprises in China, we must first talk about the survival and development of state-owned enterprises in order to make the internal audit of state-owned enterprises a reality-based and active Water, a clear state-owned enterprise internal audit organization model of the effectiveness and independence. The state-owned enterprise has a long history and the earliest real meaning of modern state-owned enterprises was formed around 1930. For the sake of the war, the United States implemented the nationalization of some private enterprises and also built some state-owned enterprises. As a result, large-scale state-owned enterprises have emerged. It can be said that state-owned enterprises are the products of modern capitalist countries in order to expand their armaments, launch wars, and monopolize resources. oo