基于现代企业制度下我国内部审计体系的完善及发展

内部审计不仅是我国企业内部控制制度的重要组成部分,同时也是建立现代企业制度的必然要求。我国现代企业制度的建立,对内部审计来说既是机遇,又是挑战。因此,在完善现代企业制度的同时,必须建立与之相适应的内部审计制度,从而有效地防范错弊,改善企业的经营管理,降低风险,提高企业的经济效益。

The Perfection and Development of Internal Audit in China under the Modern Enterprise System

Internal audit is not only an important part of our internal control system,but also as a necessary requirement of establishing a modern enterprise system.The establishment of modern enterprise system is both an opportunity and a challenge to the internal audit.Therefore,in improving the modern enterprise system,we must establish the corresponding internal audit system,which effectively prevents mistakes,improves enterprise management,reduces risk,and improves the economic efficiency of enterprises.