试论我国内部审计制度变迁对民营企业的影响

Influence of interior auditing system reformation on private enterprises

在我国内部审计制度发展之初,政府无意干涉民营企业内部审计制度的建立。随着民营企业的发展,基于提高自身经营活动的效益性需要,民营企业自发地开展了内部审计工作。但民营企业内部审计的自主发展存在诸多弊病。随着我国内部审计制度的发展和完善,民营企业内部审计逐渐被纳入政府统一管理的范围。民营企业内部审计工作在制度的推动下必将得到进一步的发展。

At the early development of our national interior auditing system, the government has no intention to interfere with the establishment of interior auditing system for the privately operated enterprises. Along with the development of privately operated enterprises, and the need for enhancing management benefit, the privately operated enterprises spontaneously carried out the internal auditing work. But their independent development has resulted in problems. Along with development of our national interior auditing system and its consummation, the interior auditing systern for the privately operated enterprises is surely to be gradually brought into line with government management. And the interior auditing system for the privately operated enterprises will certainly obtain further development under the impetus of the national system.