集团审计中表转账问题探析

发布时间：2019-07-11 07:04

【摘要】：正一、引言随着全球经济一体化的不断推进以及我国市场经济的飞速发展,我国企业的规模越来越大,为了向世界各地寻求更好的发展,在国外设立了不少子公司和分公司,从而使得越来越多的企业成为了集团企业。截至目前,我国的集团公司已有不下七万家,最新数据显示,2016年跻身世界200强的企业中,中国企业占据了110个名额。随着企业由地方性小企业发展为国际化的集团企业,企业的经营业务以及经营方式也变得复杂多样。因而也为审计带来了
[Abstract]:First, with the continuous promotion of global economic integration and the rapid development of China's market economy, the scale of Chinese enterprises is getting bigger and larger. In order to seek better development from all over the world, many subsidiaries and branches have been set up in foreign countries, thus making more and more enterprises become group enterprises. So far, there are more than 70,000 group companies in China. According to the latest data, Chinese enterprises occupy 110 places among the top 200 enterprises in the world in 2016. With the development of enterprises from local small enterprises to international group enterprises, the business and management methods of enterprises have become complex and diverse. So it also brought about the audit.
【作者单位】：南华大学管理学院;湖南大学工商管理学院;
【分类号】：F239.4;F275

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