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在我国,烟草企业是国有独资企业,内部管理基础还很薄弱,随着改革的深入和中国加入WTO,烟草企业面临的压力和挑战很大,大家都在试图加强内部管理,以提高经济效益,增强自身竞争力。本文在阐述管理审计有关理论的基础上,探索完善和发展我国烟草商业企业管理审计的对策,构建了商业企业管理审计的理论框架,对企业完善和开展管理审计提出一些建议,为管理审计在烟草商业企业的应用研究抛砖引玉。
In our country, the tobacco industry is a wholly state-owned enterprise, and the internal management foundation is still very weak. With the deepening of reform and China’s accession to the WTO, the tobacco industry faces great pressure and challenges. Everyone is trying to strengthen internal management so as to increase economic efficiency, Enhance their own competitiveness. Based on the theory of management audit, this paper explores the countermeasures of improving and developing the auditing management of tobacco commercial enterprises in our country, constructs the theoretical framework of the auditing of commercial enterprise management, puts forward some suggestions for the enterprises to perfect and carry out management auditing, Applied research of commercial enterprises