论知识密集型产业无形资产的内部审计
发布时间：2018-11-06 12:59
【摘要】：目前知识密集型产业已经成为我国社会经济新的增长点。无形资产作为该产业先进的生产力要素,对其审计监督的观念将发生根本性的转变。将无形资产这种至关产业生存发展的资源纳入内部审计的范围是审计发展的必然趋势。研究分析知识密集型产业无形资产管理中内部审计需要关注的重点领域,可知只有充分发挥内部审计对知识密集型产业无形资产重点领域的再控制职能,才能提高无形资产运作效率。
[Abstract]:At present, knowledge-intensive industry has become a new economic growth point in China. As the advanced productive factor of the industry, the concept of audit and supervision of intangible assets will undergo a fundamental change. It is the inevitable trend of audit development to bring the resources of intangible assets, which is the most important industry in existence and development, into the scope of internal audit. By studying and analyzing the key areas of internal audit in the management of intangible assets in knowledge-intensive industries, we can see that only by giving full play to the function of internal audit in the key areas of intangible assets of knowledge-intensive industries, In order to improve the efficiency of the operation of intangible assets.
【作者单位】： 天津财经大学商学院;
【分类号】：F239.45
本文编号：2314354
[Abstract]:At present, knowledge-intensive industry has become a new economic growth point in China. As the advanced productive factor of the industry, the concept of audit and supervision of intangible assets will undergo a fundamental change. It is the inevitable trend of audit development to bring the resources of intangible assets, which is the most important industry in existence and development, into the scope of internal audit. By studying and analyzing the key areas of internal audit in the management of intangible assets in knowledge-intensive industries, we can see that only by giving full play to the function of internal audit in the key areas of intangible assets of knowledge-intensive industries, In order to improve the efficiency of the operation of intangible assets.
【作者单位】： 天津财经大学商学院;
【分类号】：F239.45
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