摘要
近几年来,国有企业的内部审计理念发生了非常大的变化,内部审计理念从单一的防错纠弊,正向公司治理、防范风险与增加价值的方向转变。本文从国有企业内部审计信息化发展现状入手,对国有企业内部审计信息化发展过程中存在的问题进行了分析,并对如何解决这些问题提出了相应的对策。
In recent years,the concept of internal audit in the state-owned enterprises has undergone great changes.The concept of internal audit has changed from error prevention and correction to corporate governance,risk prevention and value addition.Based on the status quo of the development of internal audit informatization in state-owned enterprises,this article analyzed the problems existing in the development of internal audit informatization in state-owned enterprises,and put forward corresponding countermeasures on how to solve these problems.
作者
张朋成
Zhang Pengcheng(Beijing Branch of Audit Department of SINOPEC,Beijing 100020,China)
出处
《石油化工管理干部学院学报》
2020年第5期35-39,共5页
Journal of Sinopec Management Institute
关键词
国有企业
内部审计信息化
存在的问题
对策
state-owned enterprise internal audit informationization
existing problems
countermeasures
