哪位大哥大姐能帮忙翻译下一段文字??谢谢了!!!!!

来源:百度知道 编辑:UC知道 时间:2024/07/04 16:00:06
随着我国现代企业制度的建立、健全和逐步完善,企业所面临的市场竞争环境更加激烈,企业在适应新的经济环境的同时想要谋求更好的生存和发展,就必须加强对企业内部审计的管理,防范经营风险性。目前我国大部分企业集团都设置了内部审计机构,但内部审计现状不佳,尚存在一些突出问题,例如:对内部审计的职能和作用认识不够、独立性不能得到充分保证、人员素质不高以及职能错位不能充分发挥其作用,因而需要进一步完善与发展。本文从企业内部审计在内部控制系统、现代审计监督体系中的角色定位入手,对我国企业集团内部审计的职能拓展、组织发展以及职业发展的定位问题进行了探讨,提出了一些解决问题的办法,包括转变内部审计目标定位、提高内部审计人员素质、提高内部审计的独立性以及加强内部审计法律法规和制度建设等。

As China's establishment of a modern enterprise system, sound and gradually improve, enterprises are facing more intense competition in the market environment, businesses in adapting to the new economic environment at the same time seek to better the survival and development, we must strengthen the internal audit The management and guard against operation risks. At present, China's enterprise groups have set up most of the internal audit agency, but poor status of internal audit, the surviving in the number of outstanding issues, such as: the internal audit function and role of the lack of awareness, independence is not fully guaranteed, high-quality staff and Dislocation functions can not fully play its role, hence the need to further improve and development. This article from the internal audit in the internal control system, the modern system of audit and supervision role of the start of China's enterprise group internal audit functions of the expansion, organizationa