管理熵变和管理耗散结构是耗散结构理论在企业管理领域的应用。如何引入管理熵和形成管理耗散结构,是该应用的核心。内部审计的查弊、监督和评价功能,其实就起到了引入负熵流的作用,是一种形成涨落的机制,可以促使企业自发地有序化,是企业管理和治理的重要手段。内部审计作为企业的一个职能部门发挥着重要的管理作用。 Managing entropy change and managing dissipative structure is the application of dissipative structure theory in the field of enterprise management. How to introduce management entropy and form management dissipative structure is the core of this application. In fact, the function of the negative audit, supervision and evaluation of internal auditing actually played the role of introducing negative entropy flow. It is a mechanism of formation and fluctuation that can promote the spontaneous orderliness of enterprises and is an important means of enterprise management and governance. Internal audit plays an important management role as a functional department of an enterprise.