摘要:隨著社會(huì)主義市場(chǎng)經(jīng)濟(jì)的不斷發(fā)展，內(nèi)部審計(jì)在企業(yè)中的地位和作用日益突出。特別是在現(xiàn)代企業(yè)制度下，內(nèi)部審計(jì)已經(jīng)成為企業(yè)自我約束和監(jiān)督的重要組成部分，在促進(jìn)企業(yè)加強(qiáng)管理、完善內(nèi)部控制、提高經(jīng)濟(jì)效益等方面發(fā)揮了積極的作用。但是，我們也應(yīng)該意識(shí)到企業(yè)內(nèi)部審計(jì)中存在的許多問(wèn)題：公司法人治理結(jié)構(gòu)不完善、內(nèi)部控制制度不健全、對(duì)內(nèi)部審計(jì)重視不足、內(nèi)審人員素質(zhì)不夠等，都嚴(yán)重威脅著企業(yè)的生存發(fā)展。因此，進(jìn)一步規(guī)范、加強(qiáng)和完善內(nèi)部審計(jì)工作是企業(yè)轉(zhuǎn)化經(jīng)營(yíng)機(jī)制、建立現(xiàn)代企業(yè)制度的客觀需要。

　　　本文從現(xiàn)代企業(yè)制度與內(nèi)部審計(jì)及其相關(guān)理論談起，分析在現(xiàn)代企業(yè)制度下內(nèi)部審計(jì)的國(guó)內(nèi)外發(fā)展現(xiàn)狀，進(jìn)而引內(nèi)部審計(jì)存在的問(wèn)題及其原因。最后，針對(duì)存在的問(wèn)題，提出建立完善現(xiàn)代企業(yè)制度下內(nèi)部審計(jì)的若干建議，并得出結(jié)論。

關(guān)鍵詞: 現(xiàn)代企業(yè)制度；內(nèi)部審計(jì)；對(duì)策

Abstract:With the continuous development of the socialist market economy status and role of internal audit in the enterprise is becoming increasingly prominent. Especially in the modern enterprise system, internal audit has become an important part of self-restraint and supervision, has played a positive role in promoting enterprises to strengthen management, improve internal controls, improving economic efficiency and other aspects. However, we should also realize that many of the problems in the internal audit: the corporate governance structure is imperfect, sound internal control system does not attach enough importance to the internal audit, internal audit quality of personnel is not enough, a profound threat to the survival and development .Therefore, to further standardize and strengthen and improve the internal audit work to the corporate transformation of operational mechanisms, and to establish the objective needs of the modern enterprise system.

　　　From the modern enterprise system, internal audit and related theories about the analysis of internal audit under the modern enterprise system development in the world, and then cited the problems and their causes of internal audit. Finally, problems, establish and improve the modern enterprise system of internal audit recommendations and concluded.

Key words: Modern enterprise system；Internal audit；Countermeasures

　　　隨著現(xiàn)代企業(yè)制度的不斷完善和發(fā)展，內(nèi)部審計(jì)已不再是過(guò)去的企業(yè)內(nèi)部警察，處于和其他部門(mén)相對(duì)立的格局，而是作為企業(yè)內(nèi)部管理的參與者和服務(wù)者，對(duì)企業(yè)內(nèi)部管理發(fā)揮越來(lái)越大的作用。因此，我們更應(yīng)重新認(rèn)識(shí)內(nèi)部審計(jì)的職能，建立與之相適應(yīng)的內(nèi)部審計(jì)機(jī)構(gòu)，不斷的加強(qiáng)、改進(jìn)和完善內(nèi)部審計(jì)制度，充分發(fā)揮內(nèi)部審計(jì)對(duì)企業(yè)內(nèi)部管理控制和風(fēng)險(xiǎn)評(píng)估的作用，建立起符合現(xiàn)代企業(yè)制度要求的內(nèi)部審計(jì)體系。