北京工业大学学报（社会科学版）2017，Vol.17Issue(3)：23-29,7.
境外资产风险导向内部审计战略体系构建研究——基于防范国有资产流失视角
Study on the Strategic System Construction of Internal Audit About Overseas Assets Risk Oriented: Based on the Preventive Perspective of the Loss of State-owned Assets
摘要
Abstract
In the background of "the Belt and Road" under the national strategy,based on the strategic management of internal audit about state-owned enterprises foreign assets as the research object,from the perspective of preventing the loss of state assets,and based on the analyzing the value and motivation of related theories about risk oriented internal audit strategy,combined with the reality analysis about the serious overseas assets erosion in the state-owned enterprises and the complicated international investment environment,the systematic and dynamic strategic planning system of internal audit of state-owned enterprises about overseas assets is put forward,which aims to prevent the loss of the state-owned assets as the key point,risk management as the guide,and which includes overall,organization and operation strategy as a whole.The strategic planning system aims to provide a guarantee to maintain and increase the value of the foreign assets of the state-owned enterprises.And it also puts forward the specific recommendations on the design and construction of the internal audit strategic system of the state-owned enterprises foreign assets from 4 aspects.关键词
一带一路/国有企业/境外资产/审计监控/风险防范Key words
the belt and road/state-owned enterprises/overseas assets/audit monitoring/risk-prevention分类
管理科学引用本文复制引用
张惠琴,杨瑚..境外资产风险导向内部审计战略体系构建研究——基于防范国有资产流失视角[J].北京工业大学学报（社会科学版）,2017,17(3):23-29,7.基金项目
2016年甘肃省哲学社会科学规划项目资助(YB133) （YB133）
