论企业内部市场化条件下的管理审计

Management audit based on the enterprises' internal market

企业内部市场化是管理制度创新的产物，它围绕提高管理效益和效率，将企业行为由总体转向个体、内部交易由计划转向市场、经营管理制度由静态转向动态，适应了不断变化的客观环境需要。管理审计作为管理的延伸，在企业内部市场化条件下，将更多地发挥全面协调、管理控制的积极作用，成为现代企业管理科学的一项重要力量。本文介绍的管理审计主要指内向型管理审计，它以服务企业内部审计为其主要职责，是一种适应企业内部市场化发展需要的以内部管理鉴证为主要职责的综合性管理审计。

The enterprises internal market is an outcome of the innovation of management system. It focuses on improving the profitability and efficiency of management by changing enterprises behavior from collective to individual, transforming internal transaction from planned to market, and turning operational management system from static to dynamic. It satisfies the changing needs of the external environment. The management audit based on the enterprises'internal market, as the extension of management, will play a more positive role in the overall coordination, management and control. It will become an important force in managing modern enterprises.