关于制定我国内部审计准则的思考

On Setting up China Internal Auditing Standards

随着现代企业制度的逐步建立，作为现代企业管理组成部分的内部审计正日益发挥着重要作用。制定一部科学、合理的内部审计准则来规范和指导内部审计工作是非常必要的。内部审计准则是指各类企业、各级政府机关以及其他单位的内部审计人员在进行内部审计工作时所应遵循的原则，是衡量内部审计工作质量的尺度和准绳，对于提高内部审计工作质量和工作效率、促进内部审计理论与实务的发展具有重要的意义。初步探讨了我国制定内部审计准则的必要性，并提出了据以坚持的基本原则，进而对我国内部审计准则的总体框架进行了设想。

With the modern business system being established,internal auditing,as a component of modern management,is taking more and more important part in business managementIt is necessary to formulate scientific and reasonable internal auditing standards to normalize the internal audit workInternal auditng standards are a principle to be followed completely when internal auditors perform their work,and a criterion for appraising internal auditing departments operationsThey have a wide significance to heighten the quality and efficiency of internal audit work,and to promote the developement of internal auditing theroy and practice.The necessity of setting up internal auditing standards in China is discussed,and thrir basic principles and total framwork are proposed