试论现代企业制度下完善内部审计监督的必要性

Discussion of the Necessity to Perfect Internal Audit in Modern Enterprise System

摘要: 阐述了现代企业制度的基本内涵，并从四个方面探讨了现代企业制度下完善内部审计监督的必要性：第一，健全内部审计监督是建立现代企业制度的客观要求；第二，内部审计自身的优势为现代企业制度下完善内部审计监督奠定了基础；第三，我国企业内部审计与国家审计、社会审计的不同特点，决定了现代企业制度下的内部审计工作必须进一步健全；第四，审计法律、法规为现代企业制度下完善内部审计监督提供了可靠保证。

Abstract: This paper expounds the basic connotation of modernenterprise system and discusses the necessity to perfectinternal audit in the following four aspects.Firstly,it is theobjective requirements of modern enterprise system tostrengthen internal audit.Secondly,the advantages of internalaudit lay a foundation for perfecting internal audit inmodern enterprise system.Thirdly, internal audit must befurther perfected due to the differences among theenterprise,state and social audit.Finally,new audit laws givea reliable assurance for perfecting internal audit inmodern enterprise system.