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内部审计工作是我国社会主义监督制度不可缺少的重要组成部分,是国家审计的基础。从事社会化生产经营活动的企业,特别是大中型企业都有必要设立内部审计机构,以加强内部的管理和监督.随着改革的深入.林业企业的自主权在逐步扩大,责任也相应加重了。企业既要向国家负责,又要向消费者负责。而且要在激烈的市场竞争中谋生存求发展。林业企业与其它行业不同。它不但要为市场提供林产品和木材.不断提高企业的经济效
Internal auditing is an indispensable part of China’s socialist supervision system and the basis of national auditing. Enterprises engaged in socialized production and business activities, especially large and medium-sized enterprises, need to set up internal audit institutions to strengthen internal management and supervision. With the deepening of reform, the autonomy of forestry enterprises is gradually expanding and their responsibilities also correspondingly increased . Enterprises should not only be responsible to the state, but also to the consumers. But also in the fierce competition in the market to seek survival and development. Forestry companies and other industries are different. It not only provides forest products and timber for the market, but also continuously improves the economic efficiency of the enterprise