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文章通过分析我国上市公司常见的违规和粉饰行为,阐述了内部审计在上市公司管理中的作用,表明只有加强上市公司的内部监管,才能促使上市公司不断提高经济运行质量,保证其整体发展目标的实现。
By analyzing the common behavior of irregularities and whitewashings of listed companies in our country, this paper expounds the role of internal audit in the management of listed companies, and shows that only by strengthening the internal supervision of listed companies can listed companies continuously promote the quality of economic operation and ensure their overall development goals achieve.