会计学论文目 录.docVIP

目 录 引 言………………………………………………………………………………1 第一章 概述………………………………………………………………………1 1.1 企业内部审计我国内部审计在公司监督和管理上发挥着举足轻重的作用。然而，近年来国内外频频暴露出公司舞弊事件，企业内部审计突现的问题已成为世人关注的焦点。目前我国内部审计不论是在法律法规的建设上，还是在机构设置、人员素质上都无法满足现代企业的需要和要求。本文首先阐述了内部审计在我国的发展现状，重点讨论了我国企业内部审计现存的问题及成因，并结合国先进的理论经验，旨在针对存在的主要问题探讨解决的建议及对策。就新形势下企业内部审计的发展需要，提出了个人的看法。Problems and Countermeasures of enterprise internal audit Abstract： Chinas internal audit play a decisive role in the supervision and management. However, in recent years the domestic FSB frequency exposed fraud of the company, emergent problems of internal audit in enterprises has become the focus of world attention. At present, Chinas internal audit both in the construction of laws and regulations, or in institutional settings, the quality of personnel are unable to meet the needs and requirements of modern enterprise. This paper first describes the development of internal audit in our countrys present situation, discussed the existing problems and causes of internal audit in our country, and combining the experience of international advanced theory, aimed at the problems of suggestions and Countermeasures to solve the. It needs to develop the enterprise internal audit under the new situation, and put forward the personal view. Keywords: The enterprise internal audit Problem Countermeasure 我国上市公司融资偏好问题研究 江苏大学学士学位论文 II III