对完善我国企业内部会计审计的思索

Thinking on Improvement of Internal Accounts Auditing in China

企业内部审计是企业自身的一种独立的评价体系,并对企业的一切经济活动进行审查和评价,对企业管理起制约、防护、鉴证、促进、建设性和参谋作用。目前的企业内部审计工作缺乏独立性,内审人员素质不高,对内审作用缺乏应有的重视,限制了内审工作的开展。

An internal audit is an independent evaluation system in enterprises.It is conducted to review and evaluate all economic activities.The audit functions in constraints,prevention and protection,identification and promotion to management.The current audit work suffers from lack of independence,with poor quality of auditors,and negligence of internal audit function,which limited to conduct auditing work inside.