“大众创业万众创新”背景下高校学生创业企业内部审计问题探析

An Analysis and Solution to Problems of the Internal Audit in College Students 'Enterprises under the Background of “Mass Entrepreneurship and Innovation”

大学生是落实"大众创业万众创新"决策的关键人群,由于缺少成熟的企业运营经验和指导,大学生创业企业内部的审计工作仍需进一步改善。应明确界定高校学生创业企业内部审计的核心价值,坚持以问题为导向,发挥学校和审计部门的指导作用,从制度更新、方法升级及人才培养等多方面,增强高校学生创业企业内部审计的发展能力。

College students are the key to the realization of“Mass Entrepreneurship and Innovation”.Due to the lack of mature business operations experience and guidance,the internal audit in college students’enterprises need to be further improved.We should clearly define the core value of the internal audit in college students’enterprises,adhere to the problem-oriented principle,and allow the college audit departments to play a guiding role to enhance the development of the internal audit in college students’enterprises from the aspects such as system renewal,method upgrading and personnel training,etc.