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在我国的企业系统内,中小企业发挥着重要的作用,是活跃市场的重要组成部分,但是从我国中小企业发展的现状来看并不理想,因为企业内部资金缺乏、管理者缺乏专业知识等原因造成管理落后,中小企业的整体管理水平严重低下,内部建设也比较落后。在这种情况下,内部审计的作用就很明显,发挥好内部审计的作用可以有效推动中小企业的发展,更好的实现现代化。基于此,现对中小企业内部控制制度建设中内部审计所发挥的作用进行了探讨。
In our country’s enterprise system, SMEs play an important role in the active market is an important part, but from the status quo of the development of SMEs in our country is not ideal, because the lack of internal funds, lack of professional knowledge of managers and other reasons As a result, the overall management level of SMEs is seriously underdeveloped and the internal construction is still relatively backward. In this case, the role of internal audit is obvious. To give full play to the role of internal audit can effectively promote the development of SMEs and achieve a better realization of modernization. Based on this, the role of internal audit in the construction of SMEs internal control system is discussed.