论构建我国和谐的内部审计环境  

Probe into the Construction of the Internal Audit Environment in China

作　　者：祝君[1] 查晓峰[1] 王晓红[2] 

机构地区：[1]西安体育学院,陕西西安710068 [2]西安财经学院,陕西西安710061

出　　处：《西安财经学院学报》2009年第1期53-57,共5页Journal of Xi’an University of Finance & Economics

基　　金：陕西省教育厅2008年度人文社会科学科研项目(陕教[200706])

摘　　要：内部审计作为一种现代管理机制,在促进和健全内部管理制度,提高管理水平和效益等方面具有现实意义。但当前相对落后的内部审计环境对内部审计的发展和作用的有效发挥已构成了较严重的掣肘,内审的进一步发展必须从转变内审职能,统一认识、完善法人治理架构、维护审计独立性、加大增值型审计力度、设置合理的组织和人员结构等方面构建和谐的内审环境。The internal audit as a modem management system has realistic meanings in improving the internal management system and efficiency, developing the management level and efficiency. However, the much lower internal audit environment impeded the development of the University internal audit. Therefore, the internal audit function must be transformed immediately to get the harmonious internal audit environment from improvng corporate governance, preserving the audit＇s independence, increasing the added audit and seting up the rea- sonable organizational structure and so on.

关 键 词：内部审计环境 转变内审职能 审计独立性 增值型审计 

分 类 号：F239.45[经济管理—会计学]