国有企业内部审计质量提升探究

Exploring the improvement of internal audit quality in state-owned enterprises

国有企业涉及粮食、能源、安全、房地产、金融等与国计民生密切相关的行业领域,掌握着重要国有资金、资产、资源运行,担负了国家重大战略、重大举措落实落地的使命任务。随着审计体制的不断完善和审计成果运用水平的提升,内部审计在国有企业规范权力运行、加强经济监督、防范系统性风险等方面的重要作用日益凸显,同时国有企业改革和信息化时代高速发展对内部审计质量提升提出更高要求。文章基于国有企业内部审计面临的新形势,分析影响国有企业内部审计质量的现行因素,结合存在的主要问题对国有企业内部审计质量提升进行相关探讨。

State-owned enterprises are widely involved in industries closely related to national economy and people's livelihood,such as food,energy,security,real estate,finance,etc.They control the operation of important state-owned funds,assets,and resources,and un-dertake the mission of implementing major national strategies and measures.With the continuous improvement of the audit system and the improvement of the application level of audit results,the important role of internal audit in regulating the operation of power,strengthening economic supervision,and preventing systemic risks in state-owned enterprises is becoming increasingly prominent.At the same time,the reform of state-owned enterprises and the rapid development of the information age have put forward higher requirements for improving the quality of internal audit.This article will analyze the current factors that affect the quality of internal audits in state-owned enterprises based on the new situation they face,and explore the improvement of internal audit quality in state-owned enterprises in conjunction with the main existing problems.