国有企业内部审计现状与改进方案研究

Research on the Status Quo and Improvement Strategies of Internal Audit in State-Owned Enterprises

概述了内部审计的概念与作用,阐述了内部审计的发展历程,分析了国有企业内部审计存在的问题及其成因,指出了国有企业内部审计的优化思路,探讨了相应的改进方案。

This paper provides an overview of the concept and role of internal auditing,expounds upon the developmental trajectory of internal auditing,analyzes the issues existing within internal auditing in state-owned enterprises and their underlying causes,highlights the optimization approach for internal auditing in state-owned enterprises,and explores corresponding improvement strategies.