论我国中小企业内部审计存在的问题及对策

XCLW54612  论我国中小企业内部审计存在的问题及对策  (字数：11295)

摘  要

随着全球经济一体化进程的加快，中国市场经济的地位得到了不断地提升。中小企业为了在不可预测的经济市场中某得长远发展，通过不断加强对企业内部制度的控制和完善，增强企业竞争力和影响力。内部审计的发展因此也越来越受到企业的关注。通过充分发挥内部审计的评价、咨询和控制作用，不仅可以优化企业的内部管理制度，还可以发现管理决策中存在的危险因素，提高企业的管理经济效益。然而，我国许多中小企业内部审计的现状存在很多问题，如企业内部审计标准体系不健全、审计职员专业素质较低、独立性不足等问题。导致内部审计难以积极促进中小企业的经济快速发展和内控制度地建立完善。因此，中小企业应该完善内部审计的相关法律法规，提高内部审计人员的综合素质，增强内部审计的独立性，转变审计职能来进行应对。

关键词：内部审计；中小企业；问题；对策

Abstract

With the acceleration of the process of global economic integration, the status of China's market economy has been continuously enhanced. In order to achieve long-term development in the unpredictable economic market, small and medium-sized enterprises (smes) should continuously strengthen the control and improvement of their internal systems to enhance their competitiveness and influence. Therefore, the development of internal audit is more and more concerned by enterprises. By giving full play to the evaluation, consultation and control role of internal audit, not only can the internal management system of enterprises be optimized, but also the risk factors existing in management decisions can be found to improve the management economic benefits of enterprises. However, the status quo of internal audit of many small and medium-sized enterprises in China has many problems, such as the imperfect standard system of internal audit, low professional quality of audit staff, lack of independence and so on. As a result, it is difficult for internal audit to actively promote the rapid economic development of small and medium-sized enterprises and establish and improve the internal control system. Therefore, small and medium-sized enterprises should improve relevant laws and regulations of internal audit, improve the comprehensive quality of internal auditors, enhance the independence of internal audit, and transform the audit function to respond

Keywords: internal audit； problems； countermeasures

目录

摘  要I

AbstractII

一、绪  论1

1、问题的提出1

2、本范文相关的国外研究动态综述1

3、本范文相关的国内研究动态综述1

4、范文的主要研究内容和组织结构2

二、我国中小企业内部审计相关概述3

1、内部审计的含义3

2、内部审计的目的3

3、内部审计的主要内容3

4、内部审计的职能4

三、我国中小企业内部审计存在的问题5

1、内部审计的独立性不足5

2、审计职员综合素质较低5

3、内部审计制度不完善6

4、对内部审计认识不足7

四、我国中小企业内部审计的完善对策8

1、增强内部审计的独立性8

2、提高内部审计人员的综合素质8

3、完善企业内部审计相关法律法规9

4、提高对内部审计认识9

五、结论10

参考文献11