基于企业改制问题的内部审计研究

我国企业改制过程中暴露出的问题引起了各方的关注,人们在把规范企业改制的目光投向外部监督的同时,更要从改制企业的内部找原因而内部审计作为现代企业内部控制的重要组成部分,显得尤为重要。随着越来越多的规范内部审计的法规的颁布,企业内部治理环境的改善,内部审计的地位及其重要性也得到了提升,内部审计应据此发挥其职能作用,维护企业改制的公允性。

A Research on Internal Audit Based on the Problems in Restructuring of Enterprise

As problems occur under the circumstance of state corporate reorganization, we should pay more attention to the function of internal corporate governance. Internal audit, as one of the key roles of internal control, has become a significant factor to deal with the problems. With more and more laws and regulations are published, internal audit function and status is getting strengthened. Internal audit will play a more important part to maintain the fairness of corporate reorganization.