Probing Into Internal Audit In Private Enterprises

Since the twenty years'reform and opening in China, civil-operating economy has made a great contribution to the rapid economic improvement of China. It also has changed the economic and employment structure of the society. Thus it plays an impotant role for the improvement of the national economy, optimization of the industrial economic structure, relief of the unemployment pressure, promotion of the prosperous market, maintenance of the stable society and so on. However, civil-operating enterprises must establish a kind of modern corporate system in order to strenghten the internal management. Therefore, it is the great necessity for the emergence of the Civil-Operating Enterprise's Internal Audit, and it is also an important part in the internal management of the enterprise. It is significant to consummate the civil-operating enterprise's internal auditorial institution. Because it is beneficial to the establishment of the modern corporate system, perfection of the enterprise's management structure, and the promotion of the enterprise competitiveness. civil-operating enterprise's internal auditThis thesis makes a brief introduction for the theoretical basis, and then it introduces some development history of the internal audit from home and abroad. In the basis of the brief review about our country's internal Auditorial development history, the author analyzes the existing problems which are the major obstacles for the civil-operating enterprise's internal audit. Moreover, the author tries to make an analysis on the environmental problems. In conclusion, the construction of the civil-operating enterprise's internal auditorial system should make a overall consideration of every developing stages; our country should constitute the relevant legal system, improve the vocational leadership, transfer the civil-operating enterprise's notion, promote the structure of property rights' diversification as well as the modernization of the management modeThis thesis adopts a kind of dialectical method, and the author tries to treat the civil-operating enterprise's internal auditorial operation from the perspective of the development. The author concludes that there are not any standard mode for every enterprise and every stage. Therefore, it is a great necessity for the civil-operating enterprise to make a concrete analysis of a concrete problem. According to their own special situation and their different development stages, they should search for the suitable internal auditorial operating pattern.