摘要：近幾年來，我國的企業內部審計在維護國家財經法紀和企業合法權益，加強內部控制，促進增收節支，提高經營管理水平等方面發揮了重要作用。但是，隨著 改革的不斷深化，企業自主權的不斷擴大，國有企業弄虛作假，會計核算不實的現象相當普遍，擾亂了我國社會主義市場經濟秩序。要從根本上解決和糾正企業的違法違規問題，僅靠國家審計和社會審計的力量遠遠不夠，關鍵要靠企業自身建立起有效的自我約束機制。內部審計是這一機制重要的一環，而獨立性是內部審計具有 客觀性、權威性，并能做出公正判斷和評價的必備條件， 獨立性是企業內部審計充分發揮職能的關鍵因素。要建立健全內部審計機制，充分發揮內部審計的監督和服務職能，完善企業自我約束機制，就必須重視和加強企業 內部審計的獨立性，必須對我國企業內部審計的獨立性進行深一步的探討和研究。

　　論文從企業內部審計獨立性存在的問題入手，分析了影響內部審計獨立性的因素，結合對中國石油新疆銷售分公司內部審計情況的分析，提出了提高內部審計獨立性的措施和建議。 

關鍵字：企業內部 內部審計獨立性 完善機制 探討研究

Abstract: In recent years , China's internal corporate audit plays an important role in maintaining the country's financial and corporate law and the legitimate interests , strengthen internal controls , promote increase revenue, improve the management level and so on. However, with the deepening of the reform , expanding the autonomy of enterprises , state-owned enterprises fraud, false accounting are quite common , disrupting the order of the socialist market economy in China . To fundamentally solve and correct the problem of illegal enterprises , relying on national audit and social audit of power is not enough , the key to rely on their own to establish effective mechanisms for self-restraint . Internal auditing is an important part of this mechanism , and the independence of the internal audit objectivity , authoritative and impartial judge and evaluate a prerequisite to make , internal audit independence is a key factor in fully functional . To establish a sound internal audit mechanism , give full play to the functions of supervision and internal audit services , to improve corporate self- restraint mechanism , we must attach importance to and strengthen the independence of the internal audit and the independence of our country must conduct internal audits and explore deep step Research .

　　　Papers from the internal problems of auditor independence , analyzes the impact of internal audit independence factors , combined with the analysis of China Xinjiang Petroleum Marketing Company internal audit of the proposed measures to enhance the independence of internal audit and recommendations.

Keywords：  inner-enterprise  The internal audit independence    perfect mechanism    studying