国企“混改”内部审计的定位及机构设置的探讨

Discussion on the Position and Organization of Internal Audit Reform in State-owned Enterprises

国企"混改"内部审计不仅重视财务审计,更要关注管理审计。内部审计要实现企业价值最大化目标,国企"混改"内部审计机构模式必须接地气,服水土,选择董事会下设审计委员会,在行政系统——经营管理系统设置审计机构。发挥内部审计在公司治理构、内部控制建立,助推供给侧改革等方面作用,保护多元化投资主体的权益,使各路资本共生共存共赢。

The internal audit reform of state-owned enterprise is not only pay attention to financial audit,but also pay attention to management audit.In order to achieve the goal of the value maximizing of enterprises,the reform model of state-owned enterprises must be down to earth.Internal audit plays an important role in corporate governance structure,internal control establishment,boosting supply side reform and so on,so as to protect the rights and interests of the diversified investment subjects so that the capital of each road can coexist and win together.