在经济新常态下,民营经济步入快速发展阶段,但在经济下行压力加大环境下,民营企业间的竞争更趋激烈化。民营企业如何实现可持续发展,作为公司治理的四大支柱之一的内部审计日显重要。加强民营企业内部审计,对促进民营企业的健康发展有着十分重要的意义。一、民营企业内部审计职能我国民营企业内部审计开展初期,内部审计的职能范围较小,工作的着重点放在查错防弊上,民营企业内部审计不是因为受托经济责任关系所产生的。其主要职能是监督 Under the new economic normal, the private economy has entered a stage of rapid development. However, under the pressure of economic downturn, the competition among private enterprises has become more fierce. How private-owned enterprises can achieve sustainable development is of great importance as the internal audit day, one of the four pillars of corporate governance. To strengthen the internal audit of private enterprises is of great significance to the healthy development of private enterprises. First, the internal audit function of private enterprises Initial stage of the internal audit of private enterprises in our country, the scope of internal audit functions are small, the focus of the work is to check the wrong and cheat on the internal audit of non-state-owned enterprises not because of fiduciary economic responsibility arising. Its main function is to supervise