我国国家审计与内部审计关系演进研究综述

A Review of the Research on the Evolution of the Relationship between National Audit and Internal Audit in China

国家审计与内部审计之间的关系先后经历了“主从型”与“协助型”,二者之间关系的演进是顺应我国国情和时代的发展所需。随着审计监督机制的日益完善,只有强化国家审计与内部审计的协同互助,积极贯彻落实中央对审计体系构建的决策部署,才能更好地优化审计资源配置效率,增强审计监督合力,更好地发挥审计监督作用。

The relationship between national audit and internal audit has experienced“master-slave type”and“assisting type”,and the evolution of the relationship between them conforms to China’s national conditions and the development needs of The Times.With the increasing perfection of audit supervision mechanism,only by strengthening the coordination and mutual assistance between state audit and internal audit,and actively implementing the decision and deployment of the central government on the construction of the audit system,can we better optimize the efficiency of the allocation of audit resources,strengthen the joint force of audit supervision and give better play to the role of audit supervision.