CAJ | 학술논문

在山西省产业升级、经济实现转型发展的背景下，以山西中小企业内审外包为研究对象，对中小企业内审外包模式与大企业内审外包模式做了比较研究，在定性分析的基础上，通过调查问卷分析，找到中小企业内审外包存在的问题，并提出适合中小企业内审外包的路径。
재산서성산업승급、경제실현전형발전적배경하，이산서중소기업내심외포위연구대상，대중소기업내심외포모식여대기업내심외포모식주료비교연구，재정성분석적기출상，통과조사문권분석，조도중소기업내심외포존재적문제，병제출괄합중소기업내심외포적로경。
Small and medium-sized enterprises play an important part in Shanxi economic development. Their survival and development depends on effective management, of which, internal audit is one of the core, especially in the condition that shanxi is promoting its economic transition. The strategy to implement internal audit outsourcing is an important way to improve the core competitiveness of small and medium-sized enterprises. Therefore,this paper aims to find solutions to the problems existing in internal audit outsourcing of small and medium-sized enterprises via questionnaire analysis based on the qualitative research that compares internal audit outsourcing pattern with large enterprises.