论内部审计制度制定的基础

On basis of making inner auditing system

近年来,内部审计在理论和实践上都取得了很大的进展。加快内部审计制度的制定和完善,增强内部审计工作的制度化、规范化及可操作性愈显得重要和紧迫。文章从经济组织管理需要、内部审计职责、国家审计规范、内部管理制度等几个方面论述了内部审计制度制定和形成的基础依据,对内部审计的建立健全和完善有着较现实的指导意义。

Great progress of inner auditing has been made both in theory and in practice in recent years. It seems increasingly important and urgent to quicken the establishment of inner auditing, reinforcement of making work system, canon and its easy operation. This paper discusses the basic evidence from the following aspects： the need of economic management, duty of inner auditing, norm of national auditing and inner management system.