关于国有企业内部审计环境的思考-会计学专业论文.docx

内容提要国有企业悬虢国国民经济的鉴础，是经济体制改革的主攻方向，是国民缝济战略重组的 内容提要 国有企业悬虢国国民经济的鉴础，是经济体制改革的主攻方向，是国民缝济战略重组的 蓠簧对象。改革开放疆寒，虫予觋鼗垒韭餐废的整荐，盛然要求国有金盈具赣枣薅嚣运露静 科学管理方式。髓好的内控机制避现代企业制度的管理核心。飧业内部审计摄现代企业在脏 锫褥理过程中不可缺少的重要警毁。 本文在京分论话蓉蠢受韭内露审诗与主蕊、客瓣环境酶关系螽，提出了戳窜诗环囊骰为 逻辑起点，构建国肖企业内部审计研究理论体麓的观点，I三】殿加大审计监督体系之间的互遇 性鞠互{}性，努力消除国家审汁、内部审计、鼹阔审计评价熊蔗异性和排蚀性，建立审计信 患对稼理论等一系裂鼹熹。 本文分为班大部分： 篱 部分，摆如辑究国有企业内邦审计环蟪驹意义。 第二部分，论述蓬毒受犍肉帮审诗环境辩溉念、特点嚣黧内容戆越势。 第三部分，也是本文的核心，详尽论述1r圈有企业内部审计与主、客观环境的关系。 第妇部分，对潮毒企业与中，}企业蠹都搿计的环境进行了比较研究。 第五帮分，对霜畜壹监凑帮审毒{‘及箕环境进行综合思考，表述了分天游强解帮主张。 关毽词：弱煮企监 囟郝枣诗 嚣境嚣孝 AbstractAs Abstract As the foundation ofnational economy,state·owned enterprises(SOE)is the main drive orientation of the economy system reform well the first object of strategic reorganization of national economy．After reform and open the world，put into practice the modem enterprise system consequentially requests enterprises employ the market—oriented scientific management．Sound inner control mechanism is the supervisory of modem enterprise．system．Enterprise Inner audit is the indispensable instrument in inner control ofmodem enterprise management． After fully discussing the relationship between SOE’S inner audit and its objective and subjective environment，this article introduces new viewpoint that starting logically from the audit environment to establish SOE’S inner audit theory research system．In addition，this article introduces series of related new viewpoints including：increase the inter-penetration and inter—supplement of different audit supervisory systems；try hard eliminate the discrepancy and the repellency among national audit，enterprise inner audit and e】(temal audit；establish audit information symmetry theory；etc． This article consists ofthe following five parts： Part 1：Points out the significance of the research of SOE’S inner audit environment． Part 2：Discusses the concept，the characteristic，and the classification of SOE’S inner audit environment． Part 3：The of the article，at length discusses the relationship of SOE’s inner audit and it’S