Thinking About The Internal Audit Environment In State-owned Enterprises

As the foundation of national economy, state-owned enterprises (SOE) is the main drive orientation of the economy system reform as well as the first object of strategic reorganization of national economy. After reform and open to the world, put into practice the modern enterprise system consequentially requests enterprises employ the market-oriented scientific management. Sound inner control mechanism is the supervisory core of modern enterprise system. Enterprise Inner audit is the indispensable instrument in inner control of modern enterprise management.After fully discussing the relationship between SOE's inner audit and it's objective and subjective environment, this article introduces a new viewpoint that starting logically from the audit environment to establish SOE's inner audit theory research system. In addition, this article introduces a series of related new viewpoints including: increase the inter-penetration and inter-supplement of different audit supervisory systems; try hard to eliminate the discrepancy and the repellency among national audit, enterprise inner audit and external audit; establish audit information symmetry theory; etc.This article consists of the following five parts:Part 1: Points out the significance of the research of SOE's inner audit environment.Part 2: Discusses the concept, the characteristic, and the content classification of SOE's inner audit environment.Part 3: The core of the article, at length discusses the relationship of SOE's inner audit and it's subjective and objective environment.Part 4: Compares the inner audit environment of SOE and that of other sorts of enterprises including foreign enterprises.Part 5: Comprehensively discusses SOE's inner audit and it's environment, then give my own opinions and viewpoints.