进一步深化改革推进中国内部审计制度完善和发展  

Further Deepen the Reform and Promote the Improvement and Development of China s Internal Audit System

作　　者：秦荣生[1] QIN Rongsheng(Beijing National Accounting Institute,Beijing 101312,China)

机构地区：[1]北京国家会计学院,北京101312

出　　处：《审计与经济研究》2025年第2期1-8,共8页Journal of Audit & Economics

摘　　要：我国内部审计经过40多年的建设和发展,已成为党和国家重要的审计监督力量。但是,我国内部审计高质量发展还面临现实的挑战,存在内部审计工作未能完全落到实处、内部审计的职能作用未能有效拓展、内部审计在审计监督体系中的作用难于充分发挥、内部审计技术相对落后、内部审计人员素质有待提高、内部审计学自主知识体系尚未有效建立等问题。面对挑战,应贯彻落实《中共中央关于进一步全面深化改革、推进中国式现代化的决定》精神,以习近平总书记关于审计重要论述为指引,进一步深化改革,推进中国内部审计制度的完善和发展;应采取加强党全面领导内部审计工作、实施重大决策部署的跟踪审计、发挥内部审计的协同作用、应用数智化审计技术、做实做好内部审计整改、建设高素质的内部审计人才队伍、构建内部审计学自主知识体系等措施。After more than 40 years of construction and development,China s internal audit has become an important auditing and supervisory force of the Party and the State.However,the high-quality development of internal audit in China is still facing practical challenges,such as the failure to implement the internal audit work under the leadership of the Party,the failure to expand the functional role of internal audit,the failure to give full play to the role of internal audit in the audit supervision system,the backward internal audit technology,the low quality of internal audit personnel,and the lack of an independent knowledge system of internal audit.In the face of challenges,we should implement the spirit of the Decision of the Central Committee of the Communist Party of China on Further Comprehensively Deepening Reform and Promoting Chinese-style Modernization,and take General Secretary Xi Jinping's important expositions on auditing as a guide to further deepen reform and promote the improvement and development of China s internal audit system.Measures should be taken to strengthen the party s overall leadership of internal audit work,implement follow-up audits for major decision-making deployments,give full play to the synergistic role of internal auditing,apply digital and intelligent auditing technology,do a good job in internal audit rectification,build a high-quality internal audit talent team,and build an independent knowledge system of internal auditing.

关 键 词：深化改革 内部审计制度 完善和发展 审计监督体系 审计学自主知识体系 审计工作 审计委员会 

分 类 号：F239.4[经济管理—会计学]