新常态下的国有企业内部经济责任审计问题探讨

Discussion on the Internal Economic Responsibility Audit of State-owned Enterprises under the New Normal

当前,我国经济向结构更合理、经济分工更优化的"新常态"发展。国有企业内部经济责任审计作为与我国经济体制改革相伴而生的重要经济监督制度,理应顺应新常态发展的形势和环境,不断改革完善,以更好地服务于新常态下的国企内管干部经济监督需求。本文通过剖析新常态下国有企业内部经济责任审计供给与需求的现状,提出"完善内部审计制度、创新审计技术方式、改善内部审计环境和提升人员资质"等相关解决对策,解决新常态下国有企业内部经济责任审计供给不适应、不及时的问题,促进内审部门从传统审计向新常态审计的转型。

At present,China's economy is developing towards a“new normal”with more rational structure and more optimized economic division of labor.The internal economic responsibility audit of state-owned enterprises is an important economic supervision system that is accompanied by China's economic system reform.It should conform to the situation and environment of the new normal development,and constantly reform and improve to better serve the state-owned enterprise cadre economy under the new normal state.Monitor demand.This paper analyzes the status quo of supply and demand of internal economic responsibility audit of state-owned enterprises under the new normal,and proposes related solutions such as“improving internal audit system,innovating audit technology,improving internal auditing environment and improving personnel qualification”,and solving the new normal state-owned enterprises.The internal economic responsibility audit supply is not adaptable and not timely,and promotes the transformation of the internal audit department from traditional audit to new normal audit.