现代企业制度下内部审计的作用

The effect of interior audit under mod- ern enterprise system

内部审计是强化企业内部财务控制、堵塞财务管理漏洞的一种企业内部约束机制,内部审计可提高企业管理水平和企业经济效益,内部审计可保护公共财产,实现国有资产的保值、增值,配合外部审计,完善我国审计监督体系。

The article discussed the effect of interior audit under modem enterprise system and the inevitability of the existence of interior audit. Interior audit is a kind of restricting mechanism inside the enterprise which can intensify the financial control of the enterprise and stop the hole of the financial management. Interior audit can improve the level of management and the benefit of the economy, safeguard the common property, realize the value and increment of the national capital, cooperate with exterior audit and perfect the audit and supervising system of our country.