东方航空内部审计存在的问题及对策研究.docxVIP

摘要 国有企业在我国国民经济的发展中居于主导地位，其经营发展的好坏直接关系到我们国家的经济命脉。近些年来，随着国内、外经济环境的迅速变化以及国家经济体制改革的不断深入，作为我们国家国有企业自己划设的内部监督机构（部门），他们在完善和加强国企自身的内部控制、防微杜渐保护本单位中的国有资产不受侵害、促进本行业内国有资本持续、健康和稳步发展等方面的作用已经是日趋显著。新时代和新经济发展形势下，对我国国有企业的内部审计工作也提出了更高的要求和更细的标准。因此，及早的找到在我国国企开展的内审工作中普遍存在的诸多疑难杂症，并针对这些难题“对症下药”，拿出具体的解决方案，开好解决问题的“良方”，满足新经济和新形势的发展需要，是当下各个国有企业亟需完成的重大任务。中国东方航空股份有限公司是中国的大型国有航空企业，本篇选择以中国东方航空的内审研究为例子进行相关分析论述，针对当前东航内部审计中存在的诸多问题进行分析探讨，并对其提出合理化建议，旨在为我国国有企业的良好发展强身助力。 关键词：国有企业；东方航空；内部审计 Abstract State-owned enterprises (soes) play a leading role in the development of Chinas national economy. In recent years, with the rapid changes of economic environment at home and abroad as well as the national economic system reform deepening, as our country state-owned enterprise own delimited on internal supervision institutions (department), they are perfect and improve the internal control of the state-owned enterprises and preventive protection of state-owned assets in this unit are not violated, promoting the continuous, healthy and steady development of state-owned capital within the industry, such as the role of is increasingly significant. In the new era and the new economic development situation, the internal audit of state-owned enterprises in China has also put forward higher requirements and more detailed standards. Therefore, early find widespread in Chinas state-owned enterprises to carry out internal audit work of many incurable diseases, and aimed at these problems suit the remedy to the case, come up with specific solutions, open the recipe to solve the problem well, meet the needs of the new economy and the development of the new situation, is every state-owned enterprises need to complete the major task of the present. China Eastern airlines co., LTD. Is Chinas large state-owned aviation enterprise, we choose to research the internal audit of China Eastern airlines as a example for correlation analysis, this paper in view of the current China Eastern paper discusses some problems existing in the