秒速11选5

理论研究

当前位置: 秒速11选5 >内审协会>理论研究

GUANYUSHENHUAQIYENEIBUSHENJICHENGGUOYUNYONGJIZHIDESHIJIANYUSIKAO

发布日期: 2016-07-28 字体大小:[ ]

SHENGHUAJITUANKONGGUYOUXIANGONGSI  ZHOUQIN

秒速11选5ZHAIYAO: BENWENCONGSHENGHUAJITUANKAIZHANSHENJICHENGGUOYUNYONGDESHIJIANRUSHOU,CHANSHUQIANGHUASHENJICHENGGUOYUNYONGDEZHONGYAOXINGHEBIYAOXING,ZHONGDIANJIESHAOLEMUQIANSHENJICHENGGUOYUNYONGDEZHUANGTAIHETUIDONGSHENJICHENGGUOYUNYONGZHONGMIANLINDEKUNNAN,BINGJINXINGSHENRUZONGJIE、FENXI、TANTAO,TICHUJIAQIANGSHENJICHENGGUOYUNYONGDEJIANYIYUDUICE,QIESHITISHENGSHENJIGONGZUOXIAONENG。

秒速11选5GUANJIANCI: NEIBUSHENJI;CHENGGUOYUNYONG

SHENJICHENGGUOSHIZHISHENJIRENYUANZAISHENJISHIJIANZHONGJINGGUOSHISHISHENJICHENGXU,HUIZONGGONGZUOCHENGGUOERXINGCHENGDESHENJIJIELUNYUJIANYI。SHENJICHENGGUODEYUNYONGSHIZHIWEILUOSHISHENJICHENGGUOSUOCAIQUDECUOSHI,BAOKUOZHIXINGSHENJIJUEDING,LUOSHISHENJIJIANYI,ZHIDINGFANGFANCUOSHI,WANSHANNEIBUKONGZHIZHIDUDENG。SHENJICHENGGUODEYUNYONG,YIFANGMIANSHIBEISHENJIDANWEIZHENDUISHENJIZHONGFAXIANDEGEGEWENTIJINXINGZHENGGAI,QIENENGGOUDUIFAXIANDEWENTIJINXINGJUYIFANSAN,BIMIANYIHOUZAICHUXIANLEISIDEWENTI;LINGYIFANGMIANSHISHENJIJIANYIBEILINGDAOCAINAHOU,TONGGUOWANSHANGONGSIDEGUANLIZHIDU,LAIGUIFANQIYEDEYUNXING。

YI、JIAQIANGSHENJICHENGGUOYUNYONGDEZHONGYAOYIYI

秒速11选5NEIBUSHENJICHENGGUOSHIZUOWEIYIZHONGXINXIZIYUANLAICUNZAIDE,QISUOCHANSHENGDEZUOYONGZHUYAOYOU: YISHIWEIQIYEZAIJINGYINGZHONGCUNZAIDEWENTIJINXINGFENXI,TONGSHIZHAOCHUJIEJUEDECUOSHI;ERSHIJIANGQIYEZHIDINGDEGEXIANGMUBIAOJINXINGXIFEN,TONGGUOGEXIANGZHIBIAODEWANCHENGQINGKUANGLAIDUIQIYEDEJINGYINGYEJIJINXINGKAOHE;SANSHINEIBUSHENJICHENGGUOKEYIJIANGQIYEZAIFAZHANZHONGDEFENGXIANYOUXIAODEXIANXIANCHULAI,SHIQIYEKEYISHISHIDEZHAOCHUKONGZHIFENGXIANDECUOSHI;SISHIQIYENEIBUSHENJIDECHENGGUOKEYISHIGUANLIZHEYOUXIAODELEJIEQIYENEIBUDEQINGKUANG,WEIQIYEDEFAZHANTIGONGYIDINGDEZHIDAOZUOYONG。

秒速11选5ER、MUQIANSHENGHUAJITUANSHENJICHENGGUOYUNYONGDEDUICE

SHENGHUAJITUANZICHENGLISHENJIBUYILAI,TONGGUOBUDUANMOSUOYUSHIJIAN,ZHIDINGLEWANSHANDENEIBUSHENJIZHIDU,CONGZHONGSHENJIGUOCHENG,FAXIANWENTIXIANGZHONGSHENJICHENGGUOYUNYONGDEZHUANBIAN,MUQIANSHENGHUAJITUANSHENJICHENGGUOYUNYONGJIZHIZHUYAOBAOKUO: SHENJIFANKUI、SHENJITANHUA、HOUXUGENZONGSHENJIJIMINGQUEXIANGGUANRENDEZERENZHEISIGEFANGMIAN。

1、SHENJIFANKUI

秒速11选5SHENJIXIANGMUCHUBUJIEGUOCHULAIHOU,XINGCHENGSHENJIZHENGQIUYIJIANGAO,XIAFABEISHENJIDANWEI,YOUBEISHENJIDANWEIZHENDUIBENCISHENJIGUOCHENGZHONGFAXIANDEGEGEWENTIJITICHUDESHENJIJIANYIZHUYIJINXINGFANKUI,FANKUINEIRONGZHUYAOBAOKUOSHIFOUCUNZAIBUFUSHIXIANG,XIANGFUSHIXIANGSHIFOUCUNZAITESHUQINGKUANGSHUOMING,SHENJIJIANYISHIFOUKEZHIXING,WUFAZHENGGAIDESHENJIJIANYIJIESHISHIFOUHELI,ZHENGGAISHIJIANSHIFOUHELIDENG。SHENJIRENYUANZHENDUIBEISHENJIDANWEIFANKUISHIXIANGZHUYIHESHI,BINGPANDUANQIJIESHISHUOMINGSHIFOUHELI。

2、SHENJITANHUA

SHENJIXIANGMUJIESHUHOU,GENJULINGDAODEPISHI,XIAFASHENJIBAOGAO,BAOGAOZHONGLIEMINGBENCISHENJIFAXIANDEWENTIJIZHENDUIXIANGGUANWENTITICHUDESHENJIJIANYI,GENJUSHENJIQINGKUANGNIDINGSHENJITANHUANEIRONG,MINGQUEBEISHENJIDANWEIZHENGGAISHIXIANG。SHENJIZULINGDAOYUETANBEISHENJIDANWEIFUZEREN,SHENJITANHUAZHUYAOBAOKUOYIXIANEIRONG: SHENJIZHONGFAXIANWENTIDEXINGZHI;SHENJIJIANYIDEHELIXING;WEIANSHIZHENGGAIWANCHENGYINGCHENGDANDEZEREN;WUFAZHENGGAIDEQINGKUANGSHUOMINGDENG。GENJUSHENJITANHUANEIRONGJIXIAFADESHENJIBAOGAO,BEISHENJIDANWEIYINGJISHIJINXINGZHENGGAI,BINGDUIWENTINENGGOUJUYIFANSAN,BIMIANZAICHUCHUXIANLEISIWENTI,GENJUSHENJIQINGKUANGWANSHANGUANLIZHIDU,CONGGENBENSHANGDUJUEWENTIDECHANSHENG,CONGERTIGAOQIYEDEJINGYINGGUANLINENGLI。BEISHENJIDANWEIZAIJIEDAOSHENJIBAOGAOQISANGEYUENEIJIANGSHENJIJIANYIZHENGGAIZHIXINGQINGKUANGJINXINGZHENGLI,DAIJIDUHOUXUSHENJIGENZONGSHIYUSHENJIRENYUANJINXINGMIANTAN,FANKUIQIZHENGGAIQINGKUANG。

3、HOUXUGENZONGSHENJI

SHENJIBUMENJIDUWEIQIJIANLIHOUXUGENZONGSHENJI,SHOUCIZHUIZONGSHISHENJIBAOGAOXIADASANGEYUEHOU,XIANCHANGDUIBEISHENJIDANWEIZHENGGAIQINGKUANGJINXINGGENZONG,ANSHENJIBAOGAOZHONGDEGETIAOSHENJIJIANYI,ZHUYIJINXINGGENZONG,XUNWENBEISHENJIDANWEIDEZHENGGAIQINGKUANGJIQIXIANGYINGDEZHENGGAIZHENGJU,BINGJINXINGFENXIPINGJIA,DUIYUBUFENZHENGGAIHUOWEIZHENGGAIQINGKUANG,SHENJIBUMENJIANGYUXIAJIDUJIXUHOUXUGENZONG,BINGZHENGLIBENCIHOUXUGENZONGQINGKUANGSHUMIANFANKUIJIBEISHENJIDANWEIJIGONGSILINGDAO。DIER、SANJIDUHOUXUGENZONGSHENJIZHUYAOGUANZHUSHANGJIDUBUFENZHENGGAIJIWEIZHENGGAIQINGKUANGSHIFOUYOUSUOJINZHAN,BINGZHENGLIBENCIHOUXUGENZONGQINGKUANGSHUMIANFANKUIJIBEISHENJIDANWEIJIGONGSILINGDAO。DISIJIDUHOUXUGENZONGSHENJIYUNIANZHONGDUIQUANNIANYIKAIZHANDESANCISHENJIGENZONGDESHENJIXIANGMUZAICISHULIZHUIZONGZHENGGAIQINGKUANG,BINGTONGJI、KAOHEBEISHENJIDANWEIQUANNIANSHENJIZHENGGAIXIAOGUO。ZAIDUICUNZAIDEWENTIJINXINGRENZHENZHENGGAIDEJICHUSHANG,SHENRUPOUXIYUANYIN,ZONGJIEXIQUJIAOXUN,BUCHONGWANSHANGUIZHANGZHIDU、GONGZUOLIUCHENGHENEIKONGTIXI,QIESHIZENGQIANGZHIXINGLI,CONG“ZHIDU、LIUCHENG、NEIKONG、ZEREN”DENGFANGMIAN,JIJIGOUJIANYIFAZHIQIZHANGXIAOJIZHI,CONGGENBENSHANG、YUANTOUSHANGDUJUEWENTIDEZAICIFASHENG。

4、WENZEZHIDU

QIYEWEIJIAQIANGSHENJICHENGGUOYUNYONG,ZHIDINGLESHENJIZHENGGAIKAOHEZHIDU。YIFANGMIANSHIDUINEIBUSHENJIBUMENZHIDINGLEJIDUJINIANDUJIXIAOKAOHEZHIDU,DUISHENJIBAOGAOJISHIXING、SHENJIBAOGAOGENZONGFUGAIQINGKUANG、SHENJIBAOGAOZHUNQUEXING、SHENJIJIANYIZHILIANG、JIANCHAGUANLIJISHIXINGJISHENJIDANGANZHENGLIJISHIXINGWANZHENGXINGJINXINGKAOHE,DUINEIBUSHENJIBUMENSHENJIGUOCHENG、SHENJIJIEGUO、HOUXUSHENJIJINXINGQUANFANGWEIKAOHE,CONGERBIMIANCHUXIANZHONGSHENJIQINGZHENGGAI,TICHUWUFAZHENGGAIJIANYI,SHENJIJIEGUOZHONGDACUOWUDENGXIANXIANG。LINGYIFANGMIANSHIJIANGBEISHENJIDANWEIZHENGGAILVNARUQIJIXIAOKAOHEHENEIKONGPINGJIAKAOHEZHIBIAO,SHENJIBUMENTONGGUOMEIJIDUHOUXUSHENJIGENZONGQINGKUANG,JIANGBEISHENJIDANWEIWEILUOSHIZHENGGAIDESHENJIJIANYIYISHUMIANXINGSHISHANGBAOGONGSIXIANGGUANLINGDAOJITONGBAOBEISHENJIDANWEI,ZHUIJIUNEISHENJIDANWEILINGDAOJIXIANGGUANBUMENDEZEREN,YICIJIAQIANGBEISHENJIDANWEIDUISHENJIZHENGGAIDEZHONGSHI,CUJINNEIBUSHENJIGONGZUODEYOUXIAOYUNXING。

SAN、XIANYOUQINGKUANGXIASHENJICHENGGUOYUNYONGGONGZUOZHONGCUNZAIDEWENTI

1、BEISHENJIDANWEIBUGOUZHONGSHI

秒速11选5ZAIHOUXUGENZONGSHENJIGUOCHENGZHONGFAXIANBEISHENJIDANWEIDUISHENJIZHENGGAIGONGZUOBUGOUZHONGSHI,DUISHENJIBAOGAOTICHUDEKEZHENGGAIWENTIBUYUANYIZHENGGAI,DUIWUFAZHENGGAIWENTIBUTICHUFANKUIYIJIAN,DICHUSHENJIBUMENDESHENJIGONGZUO;BUFENBEISHENJIDANWEIZHISHIJIUSHENJIBAOGAOZHONGTICHUDEWENTIGAIWENTI,WEIJINXINGJUYIFANSAN,MEIYOUDUIWENTICUNZAIDEYUANYINJINXINGSHENRUFENXI,DAOZHIBENCISHENJIWENTIZHENGGAIWANCHENGHOU,XIACISHENJIYOUCHUXIANLEXIANGTONGDEWENTI,SHIDESHENJIZHENGGAINANYIDADAOYUQIDEXIAOGUO,ZAIWANSHANNEIBUGUANLIZHIDU,YOUHUAGUANLILIUCHENGDENGFANGMIANWUFASHENRU。

2、SHENJICHENGGUOZHILIANGBUGAO

SHENJIRENYUANSHOUZHISHIJIEGOUHEYEWUSHUIPINGDEXIANZHI.ZHIYEPANDUANLIBUQIANG.TISHIWENTIBUCHONGFEN.GAIJINJIANYIDEKECAOZUOXINGBUQIANG.SHENJICHENGGUONEIRONGJIAOPINFA.YINGXIANGLESHENJICHENGGUODEKEYONGXING,BUFENSHENJIDUIXIANGDUISHENJIZHENGGAIGONGZUOLEJIEBUGOU,BUZHIRUHECONGNEIKONGGUANLI、ZHIDUJIANSHEHEZERENZHUIJIUFANGMIANJINXINGZHENGGAI,BUNENGCONGYUANTOUSHANGXIAOCHUWENTICHANSHENGDEGENYUAN,YIZHIYUBUFENWENTILVCHALVFAN,SHENJIZHENGGAIBUDAOWEI。

3、QUEFAYOUXIAODEGENZONGSHENJI

秒速11选5SHENJIRENYUANQUEFAJIJIXING,DUIHOUXUSHENJIGENZONGGONGZUOMEIYOULUOSHIDAOWEI,ZHENDUILUTUYAOYUANDEBEISHENJIDANWEIWEIQINZIDAOXIANCHANGSHENJIGENZONG,ZHISHITONGGUODIANHUAGOUTONG,DUIZHENGGAIWANCHENGDEZHENGJUWEIHESHIQIZHENSHIXING;LINGWAISHENJIGENZONGJUYOUQINGXIANGXING,DUILINGDAOGUANZHUWENTIKENENGHUIZHONGDIANGENZONG,DANDUIQITAYIXIEBIJIAOPINGCHANGDECAIWUWENTIJIANCHAHESHILIDUBUGOU。

4、QUEFAZHIDUYINDAOHEGUIFAN。

目前,虽然制定了内部审计管理制度,在实践中也运用了审计反馈制度、审计谈话、后续跟踪审计及审计问责,但仍未建立与其相关的保障机制,审计人员及被审计单位未认真对待审计成果,审计成果运用没有达到理想效果。

秒速11选5SI、DUIJINYIBUKUODANEISHENCHENGGUOYUNYONGDESIKAO

秒速11选51、JIAQIANGZHENGGAILIDU,WANSHANSHENJICHENGGUODEYUNYONGJIZHI

秒速11选5YISHIJIANLIGUIFANDESHENJICHENGGUOYUNYONGZHIDU,DUISHENJICHENGGUOYUNYONGDEFANGSHI、YAOQIU、FANKUI、ZERENZHUIJIUDENGFANGMIANZUOCHUMINGQUETONGYIDEGUIDING,SHISHENJICHENGGUOYUNYONGYOUZHANGKEXUN、YOUGUIKEYI。ERSHISHIXINGSHENJIGONGZUOZHUANBAOZHIDU,YIBANSHENJIBAOGAODEPIANFUZHANG,BUBIANYULINGDAOYUEDUYULIJIE,KEYIJIANGSHENJIBAOGAOZHONGXUYAOYINQIXINGLINGDAOJIYOUGUANZHINENGBUMENGAODUGUANZHUDEFENGXIANYINHUANYIJIPUBIANXINGDEWENTI,JINXINGJINYIBUGUINATILIAN、SHENRUFENXI,BINGCONGYOULIYULINGDAOJUECEHEYOUGUANYEWUGUANLIBUMENJIAQIANGHEGAIJINGUANLIDEJIAODU,TICHUZHENDUIXINGDEJIANYI。SANSHIJIANLISHENJICHENGGUOGONGXIANGJIZHI,ZUZHINEIBUSHENJIRENYUANDINGQIMIAOSU11XUAN5,SHIXIANSHENJICHENGGUOZAISHENJICHENGYUANZHIJIANDEGONGXIANG,LINGWAIXUJIANLISHENJICHENGGUOSHUJUKU,YUQITABUMEN,RUCAIWUBU、RENSHIBUJIUSHENJICHENGGUOSHIXIANGONGXIANG。SISHIJIANLISHENJICHENGGUOYUNYONGDEJIANGLIJIZHI,QIYENEIBUSHENJIJIANGCHENGJIZHISHIXIANDAIQIYEGUANLIDEZHONGYAOSHOUDUANZHIYI,QIHEXINZAIYUTONGGUOJIANGCHENGFANGSHILAIQUEBAOQIYEGEXIANGJINGJIYEWUWENBUJIANKANGFAZHAN,ZHUYAOSHIDUSAIHEJIEJUEGUANLILOUDONG,WEIQIYEJINGYINGJUECETIGONGKEXUEDEYIJU。ZAINIANDUKAOHEGONGZUOZHONG,GEJIXINGYINGJIANGNEISHENBUMENNARUKAOHEZUZHI,SHIQICHENGWEIKAOHEZUZHIDEZHONGYAOZUCHENGBUFEN。

2、TIGAOSHENJIZHILIANG,

SHENJIZHILIANGGUANCHUANYUSHENJIGONGZUODEQUANGUOCHENG,BAOZHENGSHENJIZHILIANGSHICUJINSHENJICHENGGUOYUNYONGDEGUANJIAN。YISHIJIAQIANGSHENJIGUOCHENGDEKONGZHI,WANSHANSHENJICHUBUYEWUHUODONG,QUANMIANLEJIEBEISHENJIDANWEIQINGKUANG,ZHIDINGZHOUMIDESHENJIJIHUA,ZHIXINGSHENJICHENGXUSHIYAOYUNYONGQIADANGDESHENJIFANGFA,SHOUJISHIDANGDESHENJIZHENGJU,DUISHENJIZHONGFAXIANDEWENTI,YAOCONGBUTONGDEJIAODUFENXIQICHANSHENGDEYUANYIN,BINGJINXINGFENGXIANPINGJIA,ZHUANXIESHENJIBAOGAOYAODUISHENJIZHONGFAXIANDEGEGEWENTIJINXINGGUIJI,BINGSHIYONGTONGSUYIDONGDEYUYAN,JIANSHAOZHUANYESHUYUDESHIYONG,SHISHIYONGZHENENGYIMULERAN,TICHUDESHENJIJIANYIBIXUYAOFUHEBEISHENJIDANWEIDESHIJIQINGKUANG,TICHUDEJIANYIYOULIYUTIGAOBEISHENJIDANWEIDEGUANLISHUIPING,JUYOUKECAOZUOXING,BEISHENJIDANWEIKEYILUOSHIZHENGGAI。ERSHIJIAKUAINEIBUSHENJIZHUANXING,SHIXIANNEIBUSHENJICONGCHUANTONGDEYIHEGUI、HEFADECAIWUSHENJIWEIZHU,XIANGJINGYINGGUANLISHENJI、ZHANLVESHENJIHEFENGXIANXINGSHENJIWEIZHUZHUANBIAN,SHIDENEIBUSHENJIDEZUOYONGBUJINJINSHIFAXIANWENTI,JIEJUEWENTI,ERSHICONGSHENJIWENTIZONGJIEJINGYAN,ZHIDINGWANSHANGUANLIZHIDU,BIMIANZAICIZHONGFUCHUXIANLEISIDEWENTI,CONGGENGBENSHANGDUJUELEWENTIDECHANSHENG,CONGCUJINJIAQIANGGUANLI、WANSHANZHIDU、TIGAOXIAOYICHUFA,CUJINQIYEJIAQIANGJINGYINGGUANLI,TISHENGSHENJICHENGGUODEJIAZHI,KUODASHENJICHENGGUODEYUNYONGFENLIANG,CHONGFENFAHUINEIBUSHENJIZUOYONG。SANSHITIGAOSHENJIRENYUANDEYEWUSHUIPING,SHENJIRENYUANDEZHUANYESHUIPINGYINGXIANGLESHENJICHENGGUODEZHILIANG,ZAIBAOZHENGGONGZUODEZHENGCHANGYUNXINGZHONG,XUZUZHISHENJIRENYUANCANJIAGEZHONGZHUANYEDEPEIXUNJIHOUXUJIAOYU,TIGAOSHENJIRENYUANDESUZHI,BAOZHENGQINENGZHANGWOGEZHONGXINDEZHISHI、JINENGHUOXIANGGUANDEZHENGCEDONGTAI,ZAISHENJIZHONGNENGGENGHAODETISHIWENTIJITICHUKECAOZUOXINGDESHENJIJIANYI。

3、JIAQIANGBUMENTONGLIHEZUO

CHUANTONGDENEIBUSHENJI,ZHUYAOGENGDUODESHIGUANZHUCAIWUDEHEGUI、HEFAXING,GENGDUODESHIYUCAIWUBUMENZHIJIANDEHEZUO,DANSUIZHEJINGJIDEFAZHAN,CHUANTONGDECAIWUSHENJIZHUBUXIANGJINGYINGGUANLISHENJIDEZHUANBIAN,MUQIANSHENJIFANWEIBUJINJINJUXIANYUCAIWUFANCHOUERSHISHEJIDAOQIYEZHENGTIYEWUDEGEGEFANGMIAN。YAOHENHAODEWANCHENGYIGESHENJIXIANGMU,ZHAOCHUQIYEJINGYINGGUOCHENGZHONGCUNZAIDEWENTI,DANPINGYIGESHENJIBUMENSHIHENNANWANCHENGDE,XUYAOQIYENEIBUGEGEBUMENDETONGLIHEZUO,TEBIESHIYUYEWUBUMENZHIJIANDEGOUTONGMIAOSU11XUAN5,YINWEISHENJIRENYUANDADUODOUSHICAIWUZHUANYECHUSHEN,DUIYEWUFANGMIANSHEJIDEZHUANYEZHISHILEJIEYOUXIAN,YINCIWEIZENGQIANGSHENJIGONGZUODEYOUXIAOXING,XUYAOYUYEWUBUMENJIUYOUGUANYEWUWENTIJINXINGGONGTONGTANTAOYANJIU,CAINENGTICHUGENGWEIHELIDE、ZHIXINGNENGLIQIANGDESHENJIJIANYI,BEISHENJIDANWEIZAISHENJIZHENGGAIYIJISHENJIRENYUANJINXINGSHENJIGENZONGSHICAIGENGRONGYI。ZHIYOUZHEIYANG,JIAQIANGSHENJICHENGGUOYUNYONG,CAINENGDADAOGONGZUOMUBIAO、BUDIAO、KOUJINGDEYIZHI,ZHENZHENGFAHUISHENJITIGAOJINGJIXIAOYIDEZUOYONG。

WU、ZONGJIE

ZONGTILAISHUO,SHENJIGONGZUOJIUSHIFAXIANWENTI、PILUWENTI、ZHENGGAIWENTI,CONGERNENGFANGZHIZAICICHUXIANXIANGTONGWENTI。RUGUOZHISHIZHUZHONGSHENJIJIANCHA,ERHUSHISHENJICHENGGUODEYUNYONG,NEIMEBULIYUBEISHENJIDANWEIFANGFANJINGYINGFENGXIAN,GAISHANGUANLISHUIPING,YINCIQIYEYINGQIESHIJIAQIANGNEIBUSHENJICHENGGUODEYUNYONG。WEILECUJINSHENJIZHENGGAIGONGZUONENGGOUZHASHICHEDI,SHENGHUAJITUANJIJITANSUO,JIEHESHIJISHENJICHENGGUOYUNYONGJIZHI,BINGJINXINGSHENRUZONGJIE、FENXI、TANTAO,TICHUJIAQIANGSHENJICHENGGUOYUNYONGDEJIANYIYUDUICE,QIESHITISHENGSHENJIGONGZUOXIAONENG。

 

CANKAOWENXIAN

[1]谢玲琳,张清,2013:基于“审计谈话”及“后续跟踪审计”的审计成果运用机制探讨[J],安徽电气工程职业技术秒速11选5学报,P73-76.

[2]卞学霞,2013:农信社审计成果运用的实践与思考[J],金融天地(21),P254.

[3]郑曼丽,开家将,2009:关于深化内部审计成果运用的实践和思考[J],金融会计(6),P43-46.

 

秒速11选5_秒速11选5网址-全网最佳