对国有企业内部审计发展定位的思考

发展我国国有企业内部审计事业是市场经济条件下完善公司治理结构、加强企业内部控制的重要举措,也是当前国有企业改善经营管理、提高经济效益的战略选择.本文从企业内部审计在内部控制系统、现代审计监督体系中的角色定位入手,对我国国有企业内部审计的职能拓展、组织发展以及职业发展的定位问题进行了探讨.

Considering of the Audit Developing Position of State-owned Enterprises

For state-owned enterprises the development of internal audit is not only the important method to improve corporate governance and enforce internal control,but also it is the strategic decision to improve the business management and the economic performance of SOE.This essay sets about to discuss the role of internal audit oriented on the system of internal control and the system of modern auditing supervision,and then studies how to expand the functions of internal audit of SOE,and how about its orientation of organization and business development.