企业内部审计是随着市场经济的发展在现代企业中建立的一种内部控制制度。近年来,中国内部审计制度日趋规范,基本框架已建立。但同时,中国审计制度也显现出一些问题:工作重点把握不够到位,功能定位不够准确等。通过认真分析问题,提出解决措施,以促进中国企业内部审计制度的发展完善。 Internal audit is an internal control system established in modern enterprises with the development of market economy. In recent years, China’s internal audit system has become more standardized and its basic framework has been established. However, at the same time, the audit system in China also shows some problems: the work is not focused enough, and the functional orientation is not accurate enough. Through carefully analyzing the problems and putting forward solutions to promote the development and improvement of the internal audit system in China.