The Study Of Setting Of Internal Auditing System In Chinese Enterprises

In modern enterprise system, the separation of ownership and management induces the owners' failing to operate enterprises directly and giving birth to the management frame of the coexistence of the stockholder group, the directorate, the managements and the scrutiny group. The stockholder group consign property to the directorate, then the directorate authorize the operation power of the property to the management, and the two both should be supervised by the scrutiny group who are the delegate of the stockholders. Theses property responsibility and power restricts form the restriction system of internal enterprise, and the internal auditing is just the tool carrying out the internal control. So the study of the setting of internal auditing based on consignment has important sense.But faced to the juvenility of internal auditing study and the behindhand actuality of internal auditing practice, what shall we do to improve on internal auditing status and suit it to current trend? Meanwhile, while the accounting information distortions induced by loss of independence of the outer auditing occur at a very large scale, what shall we do to make it attain independence in form and basic authorities? On the one hand, we can bring in the advanced experience of western world, but because of the difference in the economy system, the level of economy development, the healthiness in of the code, and honesty system, we can not copy all the experience exactly;on the other hand, during the process of the self-study, we can neither establish an all-purpose mode absolutely because the enterprises have different characters, dimensions and healthiness of management frames. So, in this discourse, I'll try to find answer to the upper questions, from the enterprise character and dimension angle, by studying theories abroad and combining them to our practical actuality and some domestic internal auditing setting cases.