国有企业内部审计的独立性研究.docVIP

国有企业内部审计的独立性研究 PAGE PAGE 10 PAGE PAGE 12 摘要 内部审计独立性在到达其目标、切实履行其职能的过程中，也同时处于了一种在内部审计机构和内部审计人员的工作中不再基于影响内部审计客观性而导致的各项冲突碰撞的理想基础。这些年来，随着我国经济实力的逐渐壮大，企业的生产经营规模也越来越大，为了跟上时代的步伐，与时俱进，国有企业也在不断的革新。但国有企业忽略了增强内部审计的管理工作，即使同样获得了经济利益。很多企业内的内部审计几乎是一片空白，在国有企业中，内部审计它保护了企业拥有者利益不受侵害，这是作为一种自律机制，并且对国有企业进行财务方面的监督，维持财务收支平衡，保证会计信息的合法准确，加强管理内部控制，提升经营的管理程度，促进增收节支等其他方面都起着非常重要的作用，所以若丧失了内部审计的独立性，也无法开展内部审计的相关工作。而且，内部审计独立性丧失不仅会影响工作展开，进一步会浪费一大部分内部审计的资源。所以影响内部审计是否能充分发挥的重要因素是内部审计独立性，为了逐渐提高和完善我国国有企业内部审计的独立性，此文将从我国现存国有企业内部审计独立性的问题以及漏洞方面出发，分析目前的企业规模状态和国家经济的发展趋势，进而分析和总结我国国有企业内部审计独立性的不足，并结合我国社会与经济市场的发展规律给出有关加强和改进其内部审计独立性的具体措施和解决方案。希望可以全面提高我国国有企业内部审计工作的整体水平。 关键词：内部审计；国有企业；独立性； Abstract In the process of reaching its goal and fulfilling its functions effectively, the independence of internal audit is also on the ideal basis of conflicts and collisions that no longer affect the objectivity of internal audit in the work of internal audit institutions and internal auditors. Over the years, with the gradual growth of Chinas economic strength, the scale of production and operation of enterprises is also growing. In order to keep up with the pace of the times and keep pace with the times, state-owned enterprises are also constantly innovating. However, state-owned enterprises neglect to strengthen the management of internal audit, even if they also gain economic benefits. Internal audit in many enterprises is almost blank. In state-owned enterprises, internal audit protects the interests of the owners of enterprises from being infringed. It is a self-discipline mechanism. It also supervises the financial aspects of state-owned enterprises, maintains the balance of financial revenue and expenditure, guarantees the legitimacy and accuracy of accounting information, strengthens the internal control of management, improves the management level of operation and promotes growth. Receiving and saving expenses and other aspects play a very important role, so if the independence of internal audit is lost, it