摘要:随着我国市场经济的发展，民营企业作为现代社会一个重要的经济组织形式，早已成为经济发展的生力军，为国民经济的发展作出了很大的贡献。而民营企业内部审计随着企业发展的需要而产生和发展，然而民营企业在日常的经济活动中由于它自身的局限性以及所面临的制度，政策和环境的不规范，导致民营企业内部审计存在一些问题。如何解决这些问题，是值得我们深入的研究和探讨的，本文从民营企业内部审计的产生和发展着手，分析了当前我国民营企业内部审计存在的问题，并提出完善民营企业内部审计的相应的对策。

关键词:民营企业；内部审计；问题；措施

Abstract:With the development of market economic in China，private enterprises has become the new force in the enconnomy development，the private has been an very important part of the Econnomic organization form in modern society,and it has made a lot contributions to the national economys development.But the private enterprise management audit should produce and develop along with the needs of the enterprise development.But for the limitation of the private enterprises and the problems of policy, stipulations,and environment that it faces,the exists some problems in interior audit however private enterprise in daily economic activity. It is worth for us to study and discussion how to solve these problem. These paper has analyzed questions of the management audit of the private enterprise based on its produce and development, and then proposes some countermeasures to consummation the management audit of the private enterprise.

Key Words：pfivate enterprise；management auditing；questions；measure

　　　内部审计是企业加强管理、提高效益、防范风险的重要手段，它是现代企业制度的重要组成部分和重要特征，企业管理者要正确认识内部审计的重要作用，注重加强企业内部审计机构的建设和完善，充分发挥企业内部审计的作用，使企业不断完善间接控制，不断加强宏观调控，最终使企业不断提高经济效益，不断变大变强。