论文部分内容阅读
随着我国社会主义市场经济的不断发展,企业间的竞争越来越激烈,企业必须不断提高自身实力,确保在激烈的竞争中立于不败之地,因此企业内部审计得到企业认可与青睐。文章主要分为两部分:第一,当前我国企业内部审计存在的问题,分别从内部审计的定位不明确;公司管理层对内部审计缺乏重视;审计人员的专业技术有待提高以及内部审计的独立性不强四个方面进行论述。第二部分笔者针对问题,提出了相对应的解决对策。旨在帮助我国企业提高审计独立性,降低企业风险,最终提高企业的经济效益。
With the continuous development of socialist market economy in our country, the competition among enterprises is getting fiercer and fiercer. Enterprises must continuously improve their own strength to ensure that they are invincible in the fierce competition. Therefore, the internal audit of enterprises is recognized and favored by enterprises. The article is mainly divided into two parts: First, the current problems in the internal audit of China’s enterprises, respectively, from the internal audit of the positioning is not clear; company management lacks emphasis on internal audit; auditor’s expertise to be improved and the independence of internal audit Not strong four aspects to be discussed. The second part of the author for the problem, put forward the corresponding solutions. The aim is to help Chinese enterprises to improve their auditing independence, reduce their risks and ultimately improve the economic benefits of their enterprises.