民营企业内部审计存在的问题及对策研究.docVIP

民营企业内部审计存在的问题及对策研究 PAGE PAGE 14 PAGE PAGE 12 摘要 随着改革开放的深入，民营企业成为我国国民经济不可或缺的一部分，我国对于发挥民营企业对经济的作用的重视程度不断提高。民营企业的健康发展离不开内部审计的完善。内部审计是现代企业生存发展的基础，然而当前民营企业在内部审计方面仍存在着较大的不足。为了能够更好的了解民营企业内部审计存在的问题，本文通过采用文献资料法以及规范分析法进行本课题的研究。本文分为三部分：民营企业内部审计的概述、民营企业内部审计现状及原因分析以及完善民营企业内部审计的措施。本文首先对于民营企业内部审计相关概述进行了阐述，主要的内容有：民营企业内部审计的涵义、发展历程、特点以及加强民营企业内部审计的意义。之后本文对于我国民营企业内部审计现状及原因进行了研究分析，从中找出目前民营企业内部审计效果不理想的原因，主要的原因有：落后的管理理念阻碍了内部审计职能的发挥、民营企业组织结构特点制约内部审计职能的发挥以及企业内部审计人员整体素质偏低。这些因素严重的阻碍了我国民营企业内部审计的发展，因此本文针对于这些影响因素制定了一些解决对策。希望本文的对策可以帮助我国民营企业内部审计更好的应用和发展，为我国经济的提升做出微薄的贡献。 关键词：民营企业；内部审计；组织结构；内审法规 Abstract With the deepening of reform and opening up, private enterprises have become an indispensable part of Chinas national economy, and Chinas attention to the role of private enterprises in the economy has been increasing. The healthy development of private enterprises cannot be separated from the perfection of internal audit. Internal audit is the basis of the survival and development of modern enterprises, but at present, private enterprises still have a great shortage in internal audit. In order to better understand the problems existing in the internal audit of private enterprises, this paper uses the method of literature and normative analysis to carry out the research of this subject. This paper is divided into three parts: an overview of the internal audit of private enterprises, the current situation and cause analysis of the internal audit of private enterprises, and measures to improve the internal audit of private enterprises. First of all, this paper expounds the relevant overview of the internal audit of private enterprises, the main contents are: The meaning of the internal audit of private enterprises, the development process, characteristics and the significance of strengthening the internal audit of private enterprises. After this, this paper makes a research and analysis on the present situation and reasons of the internal audit of private enterprises in China, and finds