加大内部审计力度是维护国家和企业自身权益的重要手段

Strengthening Interal Audit is a Important Method to protect the Interest for the State and Enterprises

针对国有企业在建立现代企业制度过程中存在的：编制虚假报表、挤占产品成本、侵占利润、截流多种经营收入利润、资产虚设及流失严重等现象，提出了加大审计力度，以及应采取的新方法、新内容。

Aiming at the serious economic problems emerging during the course of establishing modern enterprise system,the paper proposes to strengthen interal audit and to take new measures to meed the new demand of anditing.