中国内部审计近30年发展:历程回顾与启示

Internal Audit Development of Nearly 30 Years in China:Retrospect and Enlightenment

本文回顾了我国内部审计制度建立30年以来内部审计发展的历程,文章认为,我国内部审计发展大致可分为建立起步、巩固提高和转型发展三个阶段。内部审计之所以取得快速发展,关键在于适应了经济体制改革和市场经济发展的需要。在审计署和中国内部审计协会的有效指导和管理下,坚持理论与实践相结合,吸收借鉴国外经验,不断加强审计队伍建设。

This paper reviews the internal audit development of 30 years from the establishment of the internal audit system.The result shows internal audit development can be divided into three stages from internal audit establishment,improvement to restructuring development.The rapid development lies in economic reform and market needs.Under the effective guidance and management of NAO and CIIA,internal audit adheres to the combination of theory and practice,absorbs foreign experiences,and continuously strengthens the audit team building.