经济学毕业论文浅谈企业内部审计存在的问题与对策

湖北专升本网经济学毕业论文浅谈企业内部审计存在的问题与对策 摘要
内部审计是独立监督和评价本单位及所属单位财政收支、财务收支、经济活动的真实、合法和效益的行为，以促进加强经济管理和实现经济目标。随着我国社会主义市场经济的发展，国有企业公司化改制的完成，现代企业制度的逐渐建立，在此基础上形成了企业集团化经营浪潮，推动了企业集约化经营和规模经济的形成。同时内部审计也应随之不断改进审计方法，提高审计质量，发挥内部审计的各项职能为实现企业的整体目标服务。
    本文共分为四个部分，其主要内容包括:
    首先，文章的绪论，介绍了本文的研究背景、研究意义、研究内容
等。
第二部分，分析了内部审计相关定义，内部审计发展状况，
第三部分提出了我国内部审计发展中存在的问题及影响因素。
    第三部分，在对我国内部审计发展的影响因素分析基础上，提出了完善我
国内部审计的对策和措施。
    第四部分，对我国企业内部审计发展的趋势进行了探索，并提出了管理审
计将是内部审计的工作重点。

关键词：内部审计；问题；解答

ABSTRACT
Internal auditing is independently supervises and appraises this unit and the subordinate unit finance revenue and expenditure, the financial revenue and expenditure, the economic activity real, is legitimate and the benefit behavior, promotes to strengthen the economy to manage and to achieve the economic target. Along with our country socialist market economy development, completing which the state-owned enterprise company changes the system, the modern enterprise system gradual establishment, has formed the enterprise group management tide in this foundation, impelled the enterprise intensification management and the economies of scale formation. Simultaneously the internal audit also should unceasingly improve the audit method along with it, Improves the audit quality, Display interior audit each function serves for the realization enterprise's overall goal.
    The thesis consists of four parts:
At First, the article introduction, introduced this article research background, the research significance, the research content and so on. 
Second, has analyzed the internal audit correlation definition, internal audit development condition.
The third, proposed in our country interior audit development exists question and influence factor.
Then, on the basis of the research, the measures for solving these problems are put forward. The enterprises should actively broaden the function fields of internal auditing and gradually turn the current internal audition into service for management guiding auditing; on the other hand, the enterprises need to provide internal auditing with good working circumference.
Finally, on the basis of the analysis in the fields, we can forecast the development of the enterprises' internal auditing in China, and we can believe that internal auditing in enterprises will have a bright future.

Key words: Internal Audit, Problem, Solution