企业经济
企業經濟
기업경제
Enterprise Economy
2011年
3期
162~164
,共null页
价值链 内部审计 竞争优势
價值鏈 內部審計 競爭優勢
개치련 내부심계 경쟁우세
value chain; internal audit; competitive advantage
以价值链理论为指导对内部审计进行改革,可以充分发挥内部审计为企业增值的作用,提高企业的综合竞争力。本文打破传统内部审计仅以＂查错防弊＂为主的模式,基于价值链视角对内部审计进行了重新审视,从改变内部审计重点、加强对于企业战略和公司治理的审计、加强绩效审计、充分发挥在风险管理方面的作用等角度提出若干建议。
以價值鏈理論為指導對內部審計進行改革,可以充分髮揮內部審計為企業增值的作用,提高企業的綜閤競爭力。本文打破傳統內部審計僅以＂查錯防弊＂為主的模式,基于價值鏈視角對內部審計進行瞭重新審視,從改變內部審計重點、加彊對于企業戰略和公司治理的審計、加彊績效審計、充分髮揮在風險管理方麵的作用等角度提齣若榦建議。
이개치련이론위지도대내부심계진행개혁,가이충분발휘내부심계위기업증치적작용,제고기업적종합경쟁력。본문타파전통내부심계부이＂사착방폐＂위주적모식,기우개치련시각대내부심계진행료중신심시,종개변내부심계중점、가강대우기업전략화공사치리적심계、가강적효심계、충분발휘재풍험관리방면적작용등각도제출약간건의。
Regarding the theory of value chain as a guide to conduct the reform of internal audit can make internal audit play full role in the enterprise increment,and improve the overall competitiveness.This article breaks the model of traditional internal audit limited in inspecting wrongdoing and preventing fraud,and newly examines the internal audit from the visual angle of value chain,and makes the suggestions from the changing internal audit focus,strengthening the audit for corporate strategies and corporate governance,enhancing performance audit,and making internal audit play role in risk management.
