私营企业内部审计研究

Study on Internal Auditing in Private Enterprises

中国加入WTO以后 ,私营企业将面临着更大的挑战 ,加快现代企业制度建设 ,加强内部控制已成为私营企业的当务之急。内部审计作为内部控制的一部分 ,还没有为私企经营者所重视 ,还没有起到应有的作用。目前私营企业内部审计尚存管理、素质、舆论等障碍 ,应围绕规范化建设加强内控评审 。

As an important component of economy in China, private enterprises have contributed very much to the prosperity of national economy.Same as the other enterprises, after China jointed into WTO, private enterprises will confront even more challenges, so the most emergent thing for private enterprises, in current, is to fasten the construction of modern enterprise system and to strengthen the internal control.As a part of internal control, internal audit has not been emphasized fully by the owners of private enterprises so far.The function of internal audit in private enterprises has not acted effectively.In this article, the author discussed the necessity of internal audit in private enterprises as well as the problems existed, and proposed several reasonable suggestions.