| 试论"网运分离”条件下内部审计的配套改革 |
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| 引用本文： | 陈巍,郝宇欣,郭雪萌.试论"网运分离”条件下内部审计的配套改革[J].北京交通大学学报(自然科学版),2001,25(5):40-44. |
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| 作者姓名： | 陈巍 郝宇欣 郭雪萌 |
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| 作者单位： | 北方交通大学经济管理学院, |
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| 摘 要： | 铁路运输企业按现代企业制度的要求,实行网运分离.内部审计监督作为现代企业内部约束机制的重要组成部分,在审计目标、职能、内容、重点、方法以及机构设置上都需要进行一系列相应的配套改革.本文对此进行了初步探讨.
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| 关 键 词： | 网运分离 内部审计 内部审计机构 |
| 文章编号： | 1000-1506(2001)05-0040-05 |
| 修稿时间： | 2001年8月25日 |
Reformation of Internal Auditing for "Separation Between Infrastructure Management and Transport Operation” |
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| CHEN Wei,HAO Yu xin,GUO Xue meng.Reformation of Internal Auditing for "Separation Between Infrastructure Management and Transport Operation”[J].JOURNAL OF BEIJING JIAOTONG UNIVERSITY,2001,25(5):40-44. |
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| Authors: | CHEN Wei HAO Yu xin GUO Xue meng |
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| Abstract: | According to the requirements of modern enterprise system, the railway transportation systems ought to be reformed. Internal auditing supervision should carry out a set of reformation on auditing objectives, functions, contents, assignments and auditing institutions with the reformational steps of our railway transportation system. In the article, we analyze the situation and give some suggestions. |
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| Keywords: | separation between infrastructure management and transport operation internal auditing internal auditing institution |
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