CAJ | 학술논문

目前,国有企业依然存在着经营管理效率低下、国有资产流失严重、财务信息失真、企业行为失控等问题。其原因是对内部审计的职能定位不准;内部审计在企业组织中地位较低;内部审计人员素质不高,内部审计手段和技术落后;企业组织对内部审计工作的认识程度尚处于较低的层次。解决好国有企业存在的问题,必须加强国有企业内部审计工作。国有企业必须进一步深化改革,真正建立起现代企业制度。在此基础上,摆正国有企业改革与企业内部审计的关系,健全国企内部审计制度,以确保国有企业的经营与改制有法可依,确保国有资产的安全和增值。
목전,국유기업의연존재착경영관리효솔저하、국유자산류실엄중、재무신식실진、기업행위실공등문제。기원인시대내부심계적직능정위불준;내부심계재기업조직중지위교저;내부심계인원소질불고,내부심계수단화기술락후;기업조직대내부심계공작적인식정도상처우교저적층차。해결호국유기업존재적문제,필수가강국유기업내부심계공작。국유기업필수진일보심화개혁,진정건립기현대기업제도。재차기출상,파정국유기업개혁여기업내부심계적관계,건전국기내부심계제도,이학보국유기업적경영여개제유법가의,학보국유자산적안전화증치。
At present,the state-owned enterprises still have many problems such as the inefficient management,the serious loss of state assets,the distortion of financial information and the business behavior out of control.The reasons for these are that the position of the internal audit is inaccuracy,the status of internal audit is lower in the enterprises,the quality of internal audit staff is not high,the methods and technology of internal audit is behind,and the enterprises＇ understanding of the internal audit is still on a low level.To solve the state-owned enterprises＇ existing problems,it should reinforce the internal audit.The state-owned enterprises should further reform and establish modern enterprise policy.On this basis,it should correctly deal with the relationship between state-owned enterprises＇ reform and internal audit and improve the internal audit policy around the country,so that it can ensure that the management and reform of state-owned enterprises carry out on the legal basis and make sure the safety and appreciation of state-owned enterprises.