随着社会主义市场经济的不断发展和完善,改制后企业内部审计工作如何开展,如何加强和改进内部审计制度,也是近年来探讨及有争议的一个问题。笔者对该问题进行了一些思考,认为应从以下几个方面着手,开展内部审计工作。一、建立改制后集团公司的内部审计机构框架在经营活动管理中,内部审计制度是企业内部监督控制制度中一项重要内容。特别是审计监督、审计评价是其他管理组织及监督机构无法代替的。在现代企业的管理中,内部审计怎样充分发挥它 With the continuous development and improvement of the socialist market economy, how to carry out the internal auditing of enterprises after the restructuring, and how to strengthen and improve the internal auditing system have also been discussed and controversial issues in recent years. The author made some thinking on this issue and thinks that we should proceed with the following aspects to carry out the internal audit work. I. Establishing a Framework of Internal Auditing Institutions of Restructured Group Companies In the management of operating activities, the internal auditing system is an important part of the internal supervision and control system of enterprises. In particular, audit supervision and audit evaluation can not be replaced by other management organizations and oversight bodies. In the management of modern enterprises, how to give full play to the internal audit