| 以下仅列出文章摘要、提纲简介，如需获取全文阅读权限，或原创定制、长期合作，请随时联系。 微信QQ:312050216 |
 |
 |
| “一带一路”背景下中国企业内部审计制度建设的研究
摘 要
随着社会经济的飞速发展，内部审计在企业管理中的地位愈发重要，达到了公司治理的高度。2013年9月习近平主席在出访一些亚洲国家期间提出建设“一带一路”的战略构想，给企业带来了更多的机遇和效益的同时也伴随着境外资源管理风险、新项目开发风险和投资等风险。本文通过分析“一带一路”战略给我国企业带来的机遇与风险对企业内部审计制度建设的影响，研究我国企业在此环境下的内部审计制度的弊端，和从我国内部审计的现状出发找到完善内部审计制度建设的方法，从而在风险防控中发挥更多的作用，给企业有效规避风险和提高企业综合竞争力。
关键词：内部审计； “一带一路”； 现状； 对策
Abstract
With the rapid development of social economy,internal audit plays an increasingly important role in enterprise management and reaches the height of corporate governance. In September 2013, President Xi Jin ping put forward the strategic concept of constructing " the Belt and Road Initiatives " during his visit to some Asian countries,which brought more opportunities and benefits to enterprises,but also accompanied by risks such as overseas resource management, new project development and investment. In this paper, by analyzing the "area" all the way to our country enterprise strategic opportunities and risks to the enterprise internal audit system construction,the influence of research our country enterprise under the environment of the drawbacks of the internalaudit system, and starting from the present situation of internal audit in our country to find a method to improve the system of internal audit, which can play more role in risk prevention and control, to effectively avoid risk and improve the comprehensive competitiveness of enterprises.
Keywords: internal audit; the Belt and Road Initiatives; present situation; countermeasure
|
