Page 8 - 财务与审计研究
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目录
第二节 审计制度创新 ································································ 104
第三节 审计信息手段创新 ·························································· 114
第四节 审计内容创新 ································································ 118
第五节 审计技术创新 ································································ 120
第五章 现代财务审计的目标 ····························································· 129
第一节 财务报表审计的总目标 ···················································· 129
第二节 财务报表审计的责任划分 ················································· 132
第三节 确定具体审计目标 ·························································· 137
第四节 审计过程与审计目标的实现 ·············································· 138
第六章 企业财务风险管理 ································································ 141
第一节 财务风险管理概述 ·························································· 141
第二节 企业筹资风险管理 ·························································· 152
第三节 企业投资风险管理 ·························································· 171
第四节 资金回收风险管理 ·························································· 175
第五节 收益分配风险管理 ·························································· 179
第七章 企业内部控制 ······································································ 183
第一节 内部控制概述 ································································ 183
第二节 企业内部控制理论基础 ···················································· 194
第三节 企业内部控制要素 ·························································· 204
第四节 企业内部控制过程 ·························································· 205
第五节 企业内部控制评价 ·························································· 208
第六节 企业内部控制审计 ·························································· 211
第八章 现代国家审计职能变革 ·························································· 217
第一节 国家审计发挥国家治理功能的现实困境 ······························· 217
第二节 国家审计职能变革的基本原则 ··········································· 230
第三节 国家审计职能变革的路径选择 ··········································· 246
参考文献······················································································· 253
