市场经济条件下,我国企业内部审计之我见

On Internal Audit of Chinese Enterprises in Market Economy

内部审计在我国仅有20多年的历史,在我国由计划经济向市场经济转轨的过程中,却发挥了重要作用,然而也存在不少问题,如“五乱一散”等.为使我国的内部审计工作更好地适应市场经济发展的需要,作者进行了一些有益的探讨,提出了一些可供同行借鉴的看法.

Internal audit has come into effect in our country for two decades. In the transition from planned economy to market economy, internal audit plays an important part, while it has some problems, such as “five chaotic and one slack aspects”. In respect to adapting internal audit to the requirements of market economy, the paper sets forth its discussion meant to be beneficial and views helpful reference.