加强内部审计监督 促进企业健康发展

通过对内部审计工作在企业经济管理工作中的重要作用及审计工作开展的前提条件的分析，阐述了阳泉煤业集团公司目前所面临的形势与任务，即围绕公司的中心工作，实行企业文化管理，做好建章立制的基础工作；审计人员要不断学习，强化素质，提高综合工作能力；审计监督要为廉政建设与企业的经济效益服务。

Promoting Enterprise's Healthy Development through Strengthening Internal Audit Supervision

Through analysis on the important functions of internal audit superv ision in enterprise's economic management and on the pre-conditions of carrying out audit work, this paper expounds the present situation and tasks of Yangquan Coal Industry Company (Group), which is to put into practice enterprise's cultu re management and do well the fundamental work for establishing rules and regula tions around the central work of the company, to increase comprehensive working ability of the auditors through receiving continuous education and strengthening their quality, to make the audit supervision serve for the construction of a cl ean and honest administration and for enterprise's economic benefit.