The Study Of The Internal Audit For State-owned Enterprises To Increase Value

Along with the rapid development of global economy,all kinds of enterprise production and operation environment is changing constantly change,faced with the problem such as production operation management risk and crisis are common occurrence,such situation is not surprising that economic and financial category.In order to alleviate and even eliminate the frequency of this kind of phenomenon,at the same time,also in order to conform to the trend of the development of the global economy and the transformation of enterprise internal management system,both at home and abroad,large and small,internal auditors are advancing with The Times,continuous innovation.According to the development trend both at home and abroad,the value of the internal audit function to cause more economic scholars and managers focus,professional auditors are also related value-added devoted to the study of internal audit,internal audit has gradually entered the stage of value-added internal auditing.In our country,smaller or private enterprises have not set up corresponding internal auditors,internal audit value-added function is more obvious in large state-owned enterprises in our country.This article based on the basic of state-owned enterprises in our country present situation and the current situation of the development of the theory of internal audit,reveals its value-added features a series of problems emerging in the process of practical application.While increase the value of the internal audit function has had the related theory foundation,but due to the insufficient knowledge of the value function of internal audit,internal audit operating environment is not ideal,internal audit institutions such as unreasonable cause rise in the value of the internal audit function is not fully reflected,the independence of the internal audit work value adding features a severely weakened.Therefore,this paper establish a sound internal audit system,clear the responsibilities of the internal audit departments,to strengthen the construction of the culture of the internal audit,improve the internal audit personnel quality,improve the internal audit performance evaluation system,etc to make detailed corrective actions,earnestly enough will increase the value of the internal audit function to play out,accelerate improve enterprise efficiency,make enterprise benefit maximization,value maximization.In addition,the combination of China railway group to explore specific example of the reform of internal audit,China railway group fully clarify the positioning of the internal audit function,internal audit by implementing the audit committee system formed double-track mechanism,set up internal audit institutions abroad for a vertical management system,the implementation of the development of audit talents programs effective measures,make its internal audit work to the next level.By reference to the reform methods and results,sum up experience,to other enterprise's internal audit work provide valuable reference.Make the internal audit department really become a mainstay of our country's modern enterprise regulatory authority,its supposed to have the value and role of earnestly.