内部审计中绩效评估问题研究

发布时间：2018-03-11 01:27

本文选题：内部审计　切入点：绩效评估　出处：《暨南大学》2002年硕士论文　论文类型：学位论文

【摘要】： 经济全球化、信息化、高科技化促使企业管理理念发生变革，也给内部审计带来了机遇和挑战。在企业经营环境发生变化的情况下，研究内部审计不同的职能与内容，特别是内部印汁中绩效评估所存在的问题，探讨解决问题的对策，无论对内部审计本身的发展，，还是对企业经营管理的改善，都有着重要的价值。本文从内部审计的特征入手，分析了内部审计与绩效评估的关系，研究了绩效评估理论及其存在的问题，最后就我国内部审计事业如何更好地开展绩效评估工作提出了若干建议。
[Abstract]:Economic globalization, information technology and high technology promote the change of enterprise management concept, and also bring opportunities and challenges to internal audit. Under the circumstances of the change of business environment, the different functions and contents of internal audit are studied. In particular, the problems existing in the performance evaluation in internal printing, and the countermeasures to solve the problems, are of great value to the development of internal audit itself and to the improvement of enterprise management. This paper starts with the characteristics of internal audit. This paper analyzes the relationship between internal audit and performance evaluation, studies the theory of performance evaluation and its existing problems, and finally puts forward some suggestions on how to carry out performance evaluation better in China's internal audit.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2002
【分类号】：F239.45

【引证文献】