国有企业内部审计增值问题探析——以中国S股份有限公司为例  

Analysis on the value-added problems of internal audit of state-owned enterprises——Taking China S Co.,Ltd.as an example

作　　者：杨悦[1] Yang Yue(Nanjing Audit University,Nanjing,Jiangsu,211815)

机构地区：[1]南京审计大学,江苏南京211815

出　　处：《市场周刊》2021年第8期108-110,125,共4页Market Weekly

摘　　要：要推动经济实现高质量发展的目标,对国有企业的企业制度和资产保值增值提出了更高的要求,传统的内部审计仅能对国有资产和国有资源的财务状况发表审计意见、提出审计建议,难以实现国有资产升值的现实要求,国有企业产生了对增值型内部审计的需求。近年来,国家有关部门也相继出台一系列规定,要求国有企业完善内部审计体制,使内部审计的增值作用得以体现。本文以中国S股份有限公司为例,分析了当前国有企业内部审计体系能够发挥增值作用的方式,并对国有企业如何更好地提升内部审计增值体系提出相应的解决思路。In order to promote the goal of high-quality economic development,the enterprise system of state-owned enterprises and the preservation and appreciation of assets have produced higher requirements.The traditional internal audit can only give audit opinions and put forward audit suggestions on the financial status of state-owned assets and state-owned resources,so it is difficult to realize the re alistic requirements of the appreciation of state-owned assets.Therefore,state-owned enterprises have a demand for value-added internal audit.In recent years,the relevant departments of the state have also issued a series of regulations,requiring state-owned enterprises to im prove the internal audit system,so that the value-added role of internal audit can be reflected.Taking China S Co.,Ltd.as an example,this paper analyzes the ways in which the current internal audit system of state-owned enterprises can play a value-added role,and puts for ward corresponding solutions on how to better enhance the internal audit value-added system of state-owned enterprises.

关 键 词：内部审计 增值型内审 内审体系 

分 类 号：F276.1[经济管理—企业管理] F239.45[经济管理—国民经济]