现代企业内部审计的特点和发展

由计划经济走向市场经济,国有企业的深化改革,企业内部审计的地位和作用显得更加重要,它是国家宏观调控和企业进行科学管理的重要依据之一。本文通过对现代企业制度下企业内部审计地位和作用的论述,阐明了现代企业内审拓展领域和发展的方向。

On Characteristics and Development of Internal Audit on Modern Enterprises

With the further reform of the state-owned enterprises and the switch from planned economy to market economy ,the status and the function of audit inside the enterprises seems more and more important,it is also one of the important foundation of macrocosmis regulation and scientific administration of the enterprises.The article explains which fields and directions it should be expanded through the discussion of the status and the function of audit inside the enterprises under the institutions of modern enterprises.