Research On The Construction Of Value-Added Internal Audit Team Of Central Enterprises

At present,China's economic development presents a new normal,new economic growth,economic restructuring,economic growth momentum has changed compared with the previous.But we also have to face the serious loss of state-owned assets,the economic benefits of some state-owned enterprises are low,and even some of the officials in important positions exist corrupt phenomenon.Generally speaking,the new economic environment has both opportunities and threats,both advantages and problems.The large central enterprises play an irreplaceable important role in this new pattern.The central enterprise is an important part of the national economic lifeline,and the economic efficiency and operating results of the central enterprises directly affect the development of the national economy.Therefore,our country also attaches great importance to the development and supervision of the central enterprises,and the reform of state-owned enterprises has become a high-frequency vocabulary in recent years.The reform of state-owned enterprises are state-owned enterprises and state-owned companies and state-owned enterprises(including state-owned holding listed companies)for the restructuring of state-owned capital holdings,relative holding shares and set of state-owned capital enterprises,joint-stock cooperative enterprises or foreign joint ventures.The external embodiment of ownership reform is the reform and optimization of management institutions and corporate governance,and the internal audit is undoubtedly one of the most important parts in this process.Internal audit plays an important role in internal supervision,performance evaluation and enterprise value added.For the present,the relevant research has made some achievements,but in practice,the internal audit department has not been paid attention to,and it is the whole role of internal audit.This paper also hopes to continue to study,from the internal audit team,try to find the real implementation of the measures and measures.So as to give full play to the role of internal audit.This paper takes the large pharmaceutical central enterprise G group as an example,introduces the status of its internal audit,explores the main work of its internal audit,according to the requirements put forward in practice,compared with the actual situation of the internal audit team,find out its shortcomings and analyze the reasons.Combined with the requirements of the central government and other government departments on the internal audit of the central enterprises,it is found that the internal audit team of G group needs to improve.From the number of internal auditors,personnel structure,professional competence and other aspects of the internal audit team analysis and evaluation,seize the crux of the problem,put forward reasonable suggestions.Finally,from the case of G group,this paper sums up the reference opinions that can be extended to other central enterprises and the internal audit team We hope to improve the economic efficiency of state-owned enterprises,improve the loss of state-owned assets,and give full play to the function of value-added internal audit.