试论国有企业内部审计的职能

on function of state-owned enterprise inner audit

随着我国社会主义市场经济体制的建立和完善，国有企业内部审计的职能亦有了新的变化。其主要职能为监督职能、评价职能、管理职能和服务职能。

With the setting up and improvement of our country's socialism market economysystem, the function of state-owned enterprise has had some new changes.Its main functionsinclude supervising function, evaluating function, administrating function and serving function.