The Researchon Internal Auditing For Chinese Private Enterprises

Along with the development of the reform and opening up, great changes have taken place in the social economic system in our country, the rapid rise of private enterprises and become the most active economic groups, private economy has become an important cornerstone of our market economy and the main driver of economic development, has become the most innovative system of our country enterprise growth pole.With the development of private enterprises, the perfect degree of the private enterprise management mechanism has become increasingly important,modern enterprise management has become the inevitable result of development of private enterprises.Internal audit is an important part in the corporate governance structure, is an important means of modern enterprise management, therefore, perfect the private enterprise management and improve the operation efficiency of the role of has become increasingly important.Internal audit as an important means of enterprise internal control and risk management, is especially important for its research.But, at present our country enterprise internal audit work, mostly on state-owned enterprises,the private enterprise internal audit practice and theoretical study is relatively lack.Although in recent years, with the development of private enterprises, a former Syrian phenomenon has improved, but still can’t meet the needs of the development of private enterprises.As the most active economic groups in our country, this is also our country enterprise internal control and risk management system of the construction of the one weakness.Relative to the state-owned enterprises, private enterprises have more flexible operational mechanism, better access to market information, more can adapt to the external environment change.However, with the rapid development of private enterprises, private enterprises also encountered a series of difficulties and development bottleneck, especially faced with increasingly complex business environment of increasingly frequent and private enterprise organization structure reforming, face the risk of increasing.Together with a shrinking market, rising costs and an increasingly fierce market competition factors increase the difficulty that the survival of the private enterprises, private enterprises to improve risk coping ability,strengthen internal control also became more and more urgent demand improvesurvival ability.Because our country privately operated enterprise the lack of necessary administrative management and guidance of internal audit, to make our country private enterprise internal audit work are widespread.Together with the limitations of private enterprise itself exists, quite a part is still the family management, internal audit idea backwardness, means a single, inadequate staffing,how has made in the process of development of private enterprises to carry out the effective internal audit, to improve the profitability of private enterprises, anti-risk ability, management ability, has become the key difficulty.Therefore, based on the theory of fiduciary duty, the internal control theory and value chain theory as the theoretical basis for the development of the advanced experience and draw lessons from western enterprise internal audit in our country private enterprise CJ group internal audit’s successful case, to our country private enterprise internal audit analysis of existing problems and the causes of and research, and put forward Suggestions and measures of perfecting our country’s private enterprise internal audit, especially to advocate the private enterprises to carry out the value of value-added audit in our country, the new idea of audit will be eternal development trend in the enterprise internal audit in the future.