【摘要】： 西方國家企業(yè)內(nèi)部審計(jì)是在20世紀(jì)初期興起的，是隨著企業(yè)規(guī)模的擴(kuò)大，在兩權(quán)分離及多層次管理制度下，基于經(jīng)濟(jì)監(jiān)督和控制的需要產(chǎn)生和發(fā)展的。而我國原有的內(nèi)部審計(jì)是在計(jì)劃經(jīng)濟(jì)轉(zhuǎn)向社會主義市場經(jīng)濟(jì)的過程中，應(yīng)國家審計(jì)的需要而建立起來的，是國家審計(jì)的補(bǔ)充，導(dǎo)致我國的內(nèi)部審計(jì)制度的建立帶有明顯的外部壓力傾向，并不是各單位自發(fā)的需求，而是一種政府行為。所以長期以來內(nèi)部審計(jì)有效需求不足，內(nèi)部審計(jì)工作始終得不到應(yīng)有的重視。隨著社會主義市場經(jīng)濟(jì)的建立與完善，，作為市場經(jīng)濟(jì)主體的企業(yè)正朝著轉(zhuǎn)換經(jīng)營機(jī)制，建立現(xiàn)代企業(yè)制度的方向發(fā)展。因此，必須有一套與之相適應(yīng)的內(nèi)部監(jiān)督機(jī)制，而建立內(nèi)部審計(jì)制度正是這一監(jiān)督機(jī)制的最佳選擇，強(qiáng)化我國企業(yè)內(nèi)部審計(jì)具有重要的現(xiàn)實(shí)意義。本文主要闡述了內(nèi)部審計(jì)在我國現(xiàn)代企業(yè)中的作用，分析了我國現(xiàn)行內(nèi)部審計(jì)的現(xiàn)狀，揭示了存在的問題并分析其原因，通過中西方內(nèi)部審計(jì)的比較，結(jié)合我國實(shí)際情況，提出了強(qiáng)化我國企業(yè)內(nèi)部審計(jì)的思路。這將有助于企業(yè)在市場經(jīng)濟(jì)環(huán)境下，加強(qiáng)自我約束機(jī)制，增強(qiáng)競爭能力，提高企業(yè)管理水平，使企業(yè)立于不敗之地。
[Abstract]:The internal audit of enterprises in western countries rose in the early 20th century. With the expansion of the scale of enterprises, under the separation of two powers and multi-level management system, the need of economic supervision and control emerged and developed. The original internal audit of our country was established in the process of planned economy to socialist market economy, and was established in response to the need of state audit. It is a supplement to the state audit. The establishment of internal audit system in our country has obvious tendency of external pressure, which is not the spontaneous demand of each unit, but a kind of government behavior. Therefore, for a long time, the effective demand of internal audit has been insufficient, and the work of internal audit has never been given due attention. With the establishment and perfection of the socialist market economy, the enterprises as the main body of the market economy are developing towards the transformation of the management mechanism and the establishment of the modern enterprise system. Therefore, it is necessary to have a suit of internal supervision mechanism, and the establishment of internal audit system is the best choice of this supervision mechanism. It is of great practical significance to strengthen the internal audit of enterprises in our country. This paper mainly expounds the function of internal audit in modern enterprises of our country, analyzes the present situation of internal audit in our country, reveals the existing problems and analyzes the reasons, and combines the actual situation of our country with the comparison of internal audit between China and the west. This paper puts forward the idea of strengthening the internal audit of enterprises in our country. This will help enterprises in the market economy environment, strengthen the self-restraint mechanism, enhance the competitiveness, improve the level of enterprise management, so that the enterprise in an invincible position.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2002
【分類號】：F239.45

【引證文獻(xiàn)】

相關(guān)期刊論文 前2條

1 劉會燕,柯佑鵬;淺析內(nèi)部審計(jì)的發(fā)展與完善[J];華南熱帶農(nóng)業(yè)大學(xué)學(xué)報(bào);2004年04期

2 李建文;;分析企業(yè)內(nèi)部審計(jì)的難度[J];知識經(jīng)濟(jì);2010年18期

本文編號：2282274