国有企业内部审计定位研究-审计专业论文.docxVIP

Abst Abst ract At Present’with the rapid development of China’s economy，the status of the jllternal audit is gradually improving．Internal audit in enterpnse has played a more and more 1mportant role in daily operation．But in most of the state．owned enterprises． the internal audit activity and can’t effectively play a role．The author lists the foIlowing reasons：first,status and function of internal audit is not clear，the effect is difficult to pJay·Second,most of the state。owned enterprise internal audit institutions and no mdependent audit,internal audit department audit object or the s锄e level，or status 1evels hlgher than theInternai audit department，these will cases affect the independence and authority of the audit·Three，the purpose of the internal audit is not clear，affected by the administrative regulation is more serious． 1he author from the perspective of social and corporate governance，intemaI audjtjng state-owned enterprises is discussed in this position more ef：ficient org柚iza“蛐 modeI．First of all,the author cited the social governance and corpo咫te govemance， IntemaI audit ofthe related theory，discuss the similarities and di仃erences of three tneones and related areas·Then the author analyzed the state．owned enterprises are the lnherentljmitations of internal audit；Reveals the”low efficiency，intemal audit ma肋gement to a certain extent，c粕control of internal audit，jnternal audit people oVerstaffed¨roots·Since then，the author lists the location of defect state．owned enterprlse internal audit in our country，and analyzes the reasons forinternaI audit lndependence is not ehough，the power is too small．Finally propose soiutions and ideas． that IS,d阳w lessons from Germany corporate governance modes，ied by the board of supenrlsors o“nternal audit institutions，restricting the interests of all parties． The core idea of this article is：according to the¨dilemma¨and¨the independence¨ lor the maln contradiction of the internal audit activity，the author boidly conceived ou