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随着市场经济的不断发展,公司间的竞争日趋激烈,而内部审计在公司治理中的作用也就越来越重要。内部审计是指由部门、单位内部设置的专职机构及人员,独立地对本部门、本单位的财政财... 随着市场经济的不断发展,公司间的竞争日趋激烈,而内部审计在公司治理中的作用也就越来越重要。内部审计是指由部门、单位内部设置的专职机构及人员,独立地对本部门、本单位的财政财务收支及有关经济活动进行审查,用以健全内部控制,维护财经纪律,改善经营管理,提高经济效益的综合经济监督活动。
上市公司是现代企业中最具代表性的组织形式,推动着我国国民经济持续、快速、稳定的发展。其内部审计在公司治理中的作用包括监督、评价和分析组织的风险与各项控制;复核并证实信息可靠并符合相关政策、程序与法律。本文对我国上市公司内部审计存在的问题及对策做出了全面分析,在探讨内部审计意义及其重要性的基础上,解释了内部审计的含义,特征,职能及它的主要方法,并且介绍了内部审计的具体步骤。由于我国内部审计制度的产生是在政府的干预下,运用行政和法律手段建立起来的。使得当前我国上市公司的内部审计存在着诸多的问题,如:内部审计相关法律法规不完善,内部审计组织缺失独立性,内部审计业务范围较小,经营管理者对内部审计重视不够,内部审计人员专业素质普遍较低。针对于内部审计存在的问题,具体的解决方案是先完善内部审计的相关法律法规,并在此基础上,提高内部审计的独立性,扩大内部审计的业务范围,强化内部审计在公司治理中的地位,加强内部审计人员素质建设。解决好内部审计问题可以推动其在我国的发展,使内部审计更有效地为会计信息使用者提供具有决策有用性的会计信息。
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2012-05-15
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With the continuous development of market economy, companies in the increasingly fierce competition, and the internal audit 's role in corporate governance becomes more and more important. Internal audit is defined by the Department, internal set up full-time orgnaization and personnel, independently of the Department, the unit's financial income and expenditure of financial and economic activities are examined, in order to improve the internal control, maintaining financial discipline, improve management, raise economic benefits of comprehensive economic supervision activity.

Listed company is a modern enterprise in the most representative form of organization, promote economy of our country countryman lasts, fast, stable development. The internal audit's role in corporate governance including monitoring, evaluation and analysis of the organization's risk and the control; check and confirm information reliably and in accordance with the relevant policies, procedures and legal. Based on the listed companies in China the problems and Countermeasures of internal audit made comprehensive analysis, to explore the meaning and importance of internal audit based on the internal audit, explains the meaning, characteristics, functions and it is the main method, and introduces the concrete steps of internal audit. Because of China's internal audit system is generated under the government's intervention, use of administrative and legal means to build up. The interior auditing of Listed Companies in China has many problems, such as: internal audit laws and regulations are not perfect, the internal audit organization lack independence, internal audit business scope small, management of internal audit seriously insufficient, internal audit staff of professional quality is generally low. Aiming at the existing problems of internal audit, the specific solution is to improve the internal audit of the relevant laws and regulations, and on this basis, to improve the independence of internal audit, internal audit scope of business expands, strengthen internal audit in corporate governance role, enhance the quality of internal audit staff construction. To solve the problem of internal audit to promote its development in our country, so that the internal audit more effectively for the accounting information users provide decision usefulness of accounting information.
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