企业投资主体多元化后内部审计的定位与机构设置

The Positioning of the Internal Audit and the Setting up of the Organizations after the Diversifying of the Investment Subjects

基于现代企业制度下企业内部存在的受托责任关系以及各种监控评价机构与组织层次对应关系,阐述了企业投资主体多元化后内部审计的定位,指出了现阶段的内部审计机构设置的优缺点,提出了理想的内部审计机构设置方案。

Based on the trusted responsibility relat io nship existing within the enterprises under the modern enterprise system and the corresponding relation between various monitoring and evaluating institutions a nd their organizational levels, this paper expounds the positioning of the inter nal audit after the diversifying of the investment subjects, points out the meri ts and demerits of the setting up of the organizations in recent stage, and puts forward an ideal setting up scheme of the internal audit institutions.