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随着现代企业管理制度的不断发展和完善,现代企业管理制度中企业治理层和管理层之间由于代理引起的问题越来越突出,企业的治理层为了约束企业管理层的权限,对企业管理层的经营行为进行有效的监督和维护股东的权益,内部审计制度应运而生,并随着内部审计制度的不断发展,内部审计在企业管理中的地位和作用越来来越重要,本文将对内部审计在企业管理中的地位和作用展开讨论。
With the continuous development and improvement of the modern enterprise management system, the problem caused by the agency between the corporate governance and the management in the modern enterprise management system has become more and more prominent. In order to restrain the authority of the enterprise management, Layer of business behavior to effectively monitor and safeguard the rights and interests of shareholders, the internal audit system came into being, and with the continuous development of the internal audit system, internal audit in the business management status and role of more and more important, this article will Internal audit in the management of the position and role of the discussion.