我国企业的内部审计.docVIP

我国企业的内部审计 摘要 管理审计是公司内部审计的重要组成部分，是一项基于受托管理（经营）责任关系的独立、客观的证实行为，具有评价、监督及鉴证之作用。公司治理是企业内部有关委托代理关系及“内部人控制”等问题，并以内部监督为核心的制度安排，包括权利制衡、激励约束及信息反馈等内在机制。研究并实施管理审计对于完善公司治理、改进组织经营、增加企业价值等都具有极其重要的作用。 目前，在各单位中开展的内部审计项目，主要包括经济责任审计、财务收支审计、竣工决算审计，从内容上讲主要是围绕真实性、合法性、合规性以及经营目标的完成等方面来展开的。还未发挥出应有的改善内部管理、为内部管理服务的作用，更无法适应现代企业制度的要求。人们对审计往往缺乏认识，认为审计就是查查帐、检查发票是否符合规定、审批手续是否齐全，对不符合规定的罚几个钱了事，根本没有把审计与高层次监督联系起来。随着会计委派制的实行和会计核算中心的建立，部门和单位的内部审计还延用以前单一的查错防弊功能就失去了意义。这也就是不少部门和单位的内部审计人员表达出的内审向何处去的困惑。我认为从今后的发展方向上看，内部审计应从单纯的查错防弊向促进和提高部门和单位的内部管理水平转变，要向部门和单位的业务经营领域及管理领域进行扩展，以提高经济效益为目的。其中对部门和单位的管理活动进行审计，评价其管理职能的发挥情况、以及各项管理措施的有效性就是一个很重要的方面 关键词： 内部审计 管理审计 Abstract The management audit is the company interior audit important Constituent in the company interior audit , it is an item based on entrusted with something about the responsibility of the management (management) and relations independence, the objective confirmation behavior, and it has the appraisal, the surveillance and the warning card function. The company governs is the enterprise interior related request agent relations and the internal person controls and so on the question, and take internal surveillance as core system arrangement, including right system graduated arm, drive restraint and information feedback and so on intrinsic mechanism .The research and the implementation management audit to governs, the improvement organization regarding, the consummation company manages, the increase enterprise value and so on all has the extremely vital role. At present, internal audit project which develops in various units, mainly includes the economical responsibility audit, the financial revenue and expenditure audit, completion final accounts audit, saying from the content mainly is centers on the authenticity, the validity, to gather the gauge as well as the management goal completes and so on the aspect launches. It has not displayed the improvement internal management which should have, the function whic