风险导向模式下国有企业内部审计存在的问题及解决方案  

Problems in and Solutions to the Internal Audit of State-owned Enterprises under the Risk-Oriented Mode

作　　者：马双双[1] Ma Shuangshuang(Business School of Xi'an Fanyi University,Xi'an 710105)

机构地区：[1]西安翻译学院商学院,陕西西安710105

出　　处：《中阿科技论坛（中英文）》2021年第10期54-57,共4页China-Arab States Science and Technology Forum

基　　金：陕西省教育厅一般专项科研计划项目“国有企业风险导向模式下内部审计研究”(21JK0174)。

摘　　要：国有企业是我国国民经济的重要支柱,是国家经济实力的重要组成部分。随着时代的发展和内部审计理念的转变,引入风险导向内部审计模式是时代发展的必然趋势。在介绍现代风险导向审计理念、程序及风险管理模式的基础上,提出了当前国有企业内部审计存在的问题,并对优化国有企业实施风险导向审计模式提出了具体建议。State-owned enterprises are an important pillar of national economy and a significant force for strengthening comprehensive strength and protecting the common interests of Chinese people.With the development of the times and the transformation of internal audit concepts,the introduction of a risk-oriented internal audit model has become an inevitable trend.Based on the introduction of modern riskoriented audit concepts,procedures,and risk models,this paper analyzes the current problems in the internal audit of state-owned enterprises,focusing on optimizing the modern risk-oriented audit mode of state-owned enterprises and puts forward specific suggestions.

关 键 词：国有企业 风险导向 内部审计 

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