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民营企业是我国市场经济参与方的重要组成部分,是推动经济发展、扩大内需的重要力量,不仅在国内市场扮演着举足轻重的角色,在对外投资方面也表现活跃。然而由于民营企业对外投资的自由度高、流程不规范等问题的存在,造成民营企业对外投资审计中容易发生漏洞,而这些漏洞未发现的问题反过来限制了民营企业的发展。如何加强对外投资审计已成为民营企业在投资过程中亟需攻克的关键难题。
Private enterprises are an important part of the participants in the market economy in our country. They are an important force in promoting economic development and expanding domestic demand. They not only play an important role in the domestic market but also play an active part in foreign investment. However, due to the high degree of freedom of foreign-invested private enterprises, the existence of non-standard procedures and other issues, resulting in private-sector enterprises in the audit of foreign investment prone to loopholes, and the absence of these loopholes in turn limit the development of private enterprises. How to Strengthen the Auditing of Foreign Investment Has Become a Key Problem that Private Enterprises Need to Overcome in the Investment Process.