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自从我国加入世界贸易组织,跨国企业数量逐渐增多,而且在国内经济市场范围内,企业间的竞争日益激烈。企业在发展过程中,必须加大内部审计和预算力度,在当前环境下,由于财务问题不利于企业发展的案件时有发生,因而现代企业为了有更好的发展,需要加大对审计和预算的认知力度,并提高产品质量和经济效益。然而,纵观一些企业的发展和经营状况,我们不难发现企业内部审计和预算还有很多不足之处,需要进一步完善。因此,本文针对内部审计和预算对企业发展的作用展开分析,并对企业发展过程存在的审计和预算问题进行研究,然后提出具体的措施提升内部审计和预算质量,从而提高企业的市场竞争力。
Since China’s accession to the World Trade Organization, the number of multinational corporations has gradually increased, and the competition among enterprises has become increasingly fierce within the scope of the domestic economic market. Enterprises in the development process, we must increase internal audit and budget efforts in the current environment, due to financial problems are not conducive to the development of enterprises from time to time, and therefore modern enterprises in order to have better development, need to increase audit and budget The cognitive strength, and improve product quality and economic benefits. However, looking at the development and operating conditions of some enterprises, we can easily find that there are still many deficiencies in the internal audit and budget of the enterprises that need to be further improved. Therefore, this paper analyzes the role of internal audit and budget in the development of an enterprise, studies the audit and budget issues existing in the process of enterprise development, and then proposes concrete measures to improve the quality of internal audit and budget so as to enhance the market competitiveness of enterprises.