摘要:随着社会主义市场经济的不断发展，内部审计在企业中的地位和作用日益突出。特别是在现代企业制度下，内部审计已经成为企业自我约束和监督的重要组成部分，在促进企业加强管理、完善内部控制、提高经济效益等方面发挥了积极的作用。但是，我们也应该意识到企业内部审计中存在的许多问题：公司法人治理结构不完善、内部控制制度不健全、对内部审计重视不足、内审人员素质不够等，都严重威胁着企业的生存发展。因此，进一步规范、加强和完善内部审计工作是企业转化经营机制、建立现代企业制度的客观需要。

　　　本文从现代企业制度与内部审计及其相关理论谈起，分析在现代企业制度下内部审计的国内外发展现状，进而引内部审计存在的问题及其原因。最后，针对存在的问题，提出建立完善现代企业制度下内部审计的若干建议，并得出结论。

关键词: 现代企业制度；内部审计；对策

Abstract:With the continuous development of the socialist market economy status and role of internal audit in the enterprise is becoming increasingly prominent. Especially in the modern enterprise system, internal audit has become an important part of self-restraint and supervision, has played a positive role in promoting enterprises to strengthen management, improve internal controls, improving economic efficiency and other aspects. However, we should also realize that many of the problems in the internal audit: the corporate governance structure is imperfect, sound internal control system does not attach enough importance to the internal audit, internal audit quality of personnel is not enough, a profound threat to the survival and development .Therefore, to further standardize and strengthen and improve the internal audit work to the corporate transformation of operational mechanisms, and to establish the objective needs of the modern enterprise system.

　　　From the modern enterprise system, internal audit and related theories about the analysis of internal audit under the modern enterprise system development in the world, and then cited the problems and their causes of internal audit. Finally, problems, establish and improve the modern enterprise system of internal audit recommendations and concluded.

Key words: Modern enterprise system；Internal audit；Countermeasures

　　　随着现代企业制度的不断完善和发展，内部审计已不再是过去的企业内部警察，处于和其他部门相对立的格局，而是作为企业内部管理的参与者和服务者，对企业内部管理发挥越来越大的作用。因此，我们更应重新认识内部审计的职能，建立与之相适应的内部审计机构，不断的加强、改进和完善内部审计制度，充分发挥内部审计对企业内部管理控制和风险评估的作用，建立起符合现代企业制度要求的内部审计体系。