市场经济条件下我国企业内部审计的发展方向

Developing Orientation of Internal Audit in China Enterprise under Market Economy

指出企业内部审计在市场经济条件下具有十分重要的地位和作用，论述了加强企业内部审计必须明确的两个观念，并进一步阐明了企业内部审计未来发展方向，即审计ＱＤ 功能多元化、审计手段现代化和审计人员职业化。

That the internal audit of enterprises plays a very important part in market economy is discussed. Two ideas which should be made clear to strengthen the internal audit of enterprises are described. Finally, the developing orientation of enterprises internal audit is also elaborated, namely, the diversity of audit functions, the modernization of audit technology and the professionalization of auditors.