我国民营企业内部审计问题研究.docxVIP

我国民营企业内部审计问题研究 摘 要 随着社会不断的进步与壮大，经济的发展也在不断的进步，促进经济发展的因素有许多，民营企业就是其中的一部分。民营经济对经营环境的适应性和国际竞争的趋同要求国际经济组织的协调发展。在发展民营经济的过程中，自身的竞争力得到进步。民营企业挖掘本身潜力，操持企业竞争力，实现在现代社会大路上稳步前进已成为民营企业亟待解决的关键问题。这样说来对民营企业内部审计问题进行逐步深入的研究已成为不可摆脱的使命，且现实意义重要。本文的主要内容如下，首先，找出民企内审问题，其次总结分析相应的问题原因，再次是谈论个人观点并提出合理意见和建议。 关键词：民营企业；内部审计；内部控制 ABSTRACT Al audit inith the development of international economic integration, Chinas private enterprises have become an important part of the ne economic groth. Operating environment of the private economy to compete ith international adaptability of convergence, in accordance ith the requirements of international economic organization in the context of development. Development of private economy in the process, the internal audit as an important part of modern enterprise system, strengthen and improve enterprise management, improve corporate governance, establish and perfect internal control system, improve its competitiveness plays a very important role. Private perfecting enterprises internal control and perfecting the internal auditing system, continue to tap their on potential, improving the competitiveness of enterprises, have become the key issues looming in private enterprises. To strengthen research on internal audit in private enterprises, not only is of great theoretical significance and practical significance is also important. In this paper include: starting ith this basic theory of internal audit in private enterprises, analyze the current problems of private enterprises in China and its causes, the improvement countermeasures of intern private enterprises in China. Key ords：Private Enterprise；Internal Audit；Internal Contr 目 录 TOC \o 1-3 \h \z \u 1前言 1 2民营企业内部审计基本理论 1 2.1民营企业的定义 1 2.2内部审计的含义 1 2.3民营企业内部审计的特征 1 3 民营企业内部审计的现状 2 3.1 民营企业内部审计的现状 2 4 对民营企业内部审计存在问题及原因分析 3 4.1民营企业内部审计机构设置及审计程序 3 4.1.1民营企业内部审计机构设置不健全 3 4.1.2民营企业内部审计程序不规范 4 4.2民营企业内部审计范围局限及监督体系不够完善 4 4.2.1民营企业内部审计范围局限 4 4.2.2内部审计监督体系不够完善 4 4.3民营企业对内部