我国企业内部审计的定位分析与展望

Analysis and Forecasts of Audit's Localization of Enterprise Management

1983年我国企业内部审计产生,当时其定位是服务国家审计搞好监督工作,1985年其角色被定位为国家审计体系的组成部分,直到1995年才逐渐从国家审计独立出来。2003年我国企业内部审计迎来历史性转折,定位从单纯的监督职能发展到监督与评价职能相结合,并服务于企业发展目标。目前我国企业内部审计定位尚处于国际内部审计1993年的状态,还不能完全满足现代企业的发展需求,我国企业内部审计的发展任重道远。

Our enterprise management of audit production and its localization,at that time,was the service of the state audit to do well in the supervisory work in 1983.Its role is located for the state audit system＇s constituent in 1985,it was only then independent gradually until 1995 from the state audit.Till 2003,our enterprise management audit has welcomed the historical transition,developing from the pure surveillance function to the surveillance and the appraisal function unifies,including the enterprise development goal.At present our enterprise management of audit localization is still at the international management audit of 1993＇s condition,it has not been able to meet the modernized enterprise＇s development in need.It still has a long way to go.