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企业运营模式的转变,对公司内审工作提出了新的要求。无论是从国家宏观经济管理的需要还是从企业建立良性公司治理的需要分析,构建以促进良性治理为目标的内控审计模式已是必然趋势。本文提出加强和深化国有企业内控审计,促进企业良性治理的建议措施,指出了今后一段时期国有企业内审工作的发展方向。
The transformation of the mode of operation of the company put forward new requirements on the internal audit of the company. Whether it is the need of national macroeconomic management or the need of enterprises to establish the benign corporate governance, it is an inevitable trend to build an internal control audit model aimed at promoting benign governance. This paper puts forward some suggestions and measures to strengthen and deepen the auditing of internal control of state-owned enterprises and promote their benign governance. It also points out the development direction of the internal audit of state-owned enterprises in the coming period.