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随着市场经济的发展,对国企内部管理的要求也越来越高,内部审计是国企进行内部管理的重要手段,对完善国企会计监督、加强财务管理等发挥着重要作用。本文从内部审计的基本理论出发,指出了强化国企内部审计的必要性,对内部审计存在的问题进行分析,进而提出完善国企内部审计的对策和措施。
With the development of market economy, the requirements for the internal management of state-owned enterprises are also getting higher and higher. Internal audit is an important means of internal management of state-owned enterprises and plays an important role in perfecting the supervision of state-owned enterprises accounting and strengthening financial management. Based on the basic theory of internal audit, this paper points out the necessity of strengthening internal audit of state-owned enterprises, analyzes the existing problems in internal audit, and puts forward countermeasures and measures to improve the internal audit of state-owned enterprises.