浅议混合所有制企业的内部审计

本文对多种经济成份构成的经济组织,混合所有制企业内部审计的重要性作了论述,提出了混合所有制企业内部审计组织机构的设置原则,独立性原则和权威性原则。介绍了目前常见的混合所有制企业内审组织机构的设置模式:总经理领导的组织模式、监事会领导的组织模式和董事会领导的组织模式及其利弊。提出了混合所有制企业内部审计的主要内容,对混合所有制企业内部审计的规范化和内审人员的素质也提出了要求。

The Internal Auditing of Mixed Ownership Enterprise

This paper discusses the importance of the internal auditing of mixed ownership enterprise which is the economic organizations that are composed of difference economic composition (state and private owner); I have brought forward the principle by which the internal auditing organ is set in mixed ownership enterprise, the independence principle and the authority principle. I have introduced the modes by which the internal auditing organ is set in mixed ownership enterprise: leading by general manager, surveillant committee or director committee and advantages and disadvantages difference modes . I have brought forward main composition, regulation and the quality of internal auditor of internal auditing in mixed ownership enterprise.