题目

英语翻译
摘 要
企业内部审计在我国审计监督体系中,是一个重要组成部分.而我国的企业内部审计,开始于上世纪八十年代,至今二十多年来,在我国的经济发展中起了极其重要的作用.但是近年来,尤其是我国加入世界贸易组织之后,随着我国经济快速发展,我国的经济行为的日益国际化和全球化,我国的内部审计也随之飞速发展,但是企业经营者的经营方式的日益复杂化、企业信息使用者的多元化、企业投资主体的多元化以及企业经营范围扩大化使得我国对企业内部审计的要求提高,企业内部审计在实践过程中面临了许多问题,使得企业内部审计的只能不能很好地发挥,严重阻碍了我国企业经济的发展.所以,建立一个完善的企业内部审计制度十分迫切.
因此,在这个经济飞速发展的时间,我国企业内部审计必须解决好发展中存在的各种问题,完善企业的内部审计制度,促进我国经济更好的发展.而本文通过对中西方企业内部审计发展对比,找出中西方企业内部审计之间的差距然后分析我国企业内部审计中存在的问题,进一步提出完善我国企业内部审计的对策.
关键词：内部审计；企业；法律制度；管理模式

提问时间：2020-11-21

答案

Internal audit in the audit supervision system in China is an important component.China's internal audit began in the eighties of last century,has 20 years,played a vital role in China's economic development.But in recent years,especially in China after its accession to the WTO,China's rapid economic development,China's economic behavior,the increasing internationalization and globalization,China's internal audit along with the rapid development,but the mode of operation of the business operators become increasingly complex,diversified business information users,the diversification of the investors of the enterprises and the business scope of expansion makes our internal audit requirements increase,internal audit has faced many problems during the practice,making the internal audit can only play a serious impediment to the economic development of China's enterprises.Therefore,the establishment of a comprehensive internal audit system is very urgent.
Therefore,in this time of rapid economic development,China's internal audit must solve the various problems in the good development,improve the internal audit system,and promote the development of China's economy better.In this paper,the contrast in Western corporate internal audit to identify the gap between in Western companies internal audit and then analyze the existing problems in China's internal audit,and further proposed to improve our internal audit measures.