MRPⅡ环境下的管理审计研究

发布时间：2018-09-11 14:12

【摘要】： 管理审计是审计研究的新领域之一，它通过对企业所有经营管理活动的恰当性和有效性进行检查、分析和评价，鉴证管理当局履行受托管理责任的业绩，鉴明现存的和潜在的薄弱环节，并就其提出改进意见，有效的改善了企业的管理，增强了企业的盈利能力，成为了审计研究领域的新热点。 本文首先系统介绍了管理审计的基本概念，列举并详细论述了在传统管理环境下实施管理审计面临的风险和困难，，随后，通过对制造业先进管理方法——制造资源计划(MRPⅡ)的研究分析，指出传统管理环境下实施管理审计所面临的风险和困难在MRPⅡ环境下能得到一定的改善，并尝试性的提出了一套基于MRPⅡ的管理审计评价标准。最后，文章以审计MRPⅡ系统中的财务子系统为例，阐述了MRPⅡ环境下实施管理审计的一般程序及应注意的问题。
[Abstract]:Management audit is one of the new areas of audit research. It verifies, analyzes and evaluates the performance of management authority in fulfilling its fiduciary management responsibility by checking, analyzing and evaluating the appropriateness and effectiveness of all management activities in an enterprise. Identify the existing and potential weak links, and put forward some suggestions for improvement, effectively improve the management of enterprises, enhance the profitability of enterprises, has become a new hot spot in the field of audit research. This paper first introduces the basic concepts of management audit, enumerates and discusses in detail the risks and difficulties faced by the implementation of management audit in the traditional management environment. Based on the research and analysis of manufacturing resource planning (MRP 鈪

本文编号：2236920