民营企业内部审计的现状及其治理对策.docVIP

民营企业内部审计的现状及其治理对策 摘 要 随着改革开放的不断深入，我国民营企业的发展呈现出日新月异的态势，在壮大国民经济、改善经济结构、保持国民经济持续快速稳定增长中具有不可替代的地位和作用。20多年来民营企业取得的成就是巨大的，但民营企业面临的形势也是严峻的，其中最突出的是由其特殊的产权结构导致的包括内部审计在内的管理方面的问题。本论文以加强民营企业内部审计为基础和起点，分析我国民营企业内部审计的现状及存在的问题，然后提出民营企业内部审计的发展对策。 关键词 民营企业；内部审计；对策 INTERNAL AUDIT OF NON-STATE ENTERPRISE OF STATUS AND COUNTERMEASURES ABSTRACT Wi th t he c onstantlyd eepeningo ft heR eformationa ndO pen,th ed evelopmento fn on-stateenterprise of China appears the situation with rapid change, which has an irreplaceable status andfunction in strengthening national economy, improving economic structure ，keeping nationaleconomy steadily fast increasing. Over the past 20 years, the non-state enterprise has gainedenormous achievement, but the situation that non-state enterprise faces is still severe. The mostoutstanding is the management problems including the internal audit that is caused by its specialequity structure. Among the research and exploration of private enterprises to strengthen internal audit for the foundation and starting point, to private enterprises and the concept of the two internal audit. And then outlines the development of private enterprises the need for internal audit. Then analysis of China's private enterprises internal audit of the status quo and existing problems. Finally, the Private Enterprise Development of internal audit. Keywords Private enterprises; Internal Audit ; countermeasures 目　录 中文摘要……………………………………………………………………………Ⅰ 英文摘要……………………………………………………………………………Ⅱ 前言…………………………………………………………………………………1 1民营企业的概念及其在国民经济中的地位………………………………………1 1.1民营企业的概念……………………………………………………………1 1.2民营企业在国民经济中的地位……………………………………………1 2内部审计概述………………………………………………………………………2 3民营企业内部审计发展的必要性………………………………………………… 3 3．1发展内部审计是民营企业适应现代企业制度的内在需要…………………3 3．2市场经济竞争环境，客观上促使民营企业进一步发展内部审计…………3 4我国民营企业内部审计的现状……………………………………………………3 4．1企业家缺乏长远的眼光，对内部审计工作不够重视………………………4 4．2企业机构设置混乱，内审机构缺乏独立性…………………………………4 4．3专业内审人员不足，人员素质良莠不齐……………………………………4 4．4企业利益至上，国家观念淡薄………………………………………………5 4．5