随着民航改革以及在此基础上的股份制改造和市场化改革的不断推进,迫切需要对作为内部控制重要组成部分的现有的内部审计,从主管模式、环境、机构、队伍、职责等方面进行审视剖析并着力加以改进,以适应建立“产权清晰、权责明确、政企分开、科学管理”的现代化企业制度管理的需要。现就本人曾经在企业审计中的工作经历及所了解的情况谈一些想法。 With the reform of civil aviation and the reform of the shareholding system and marketization reform on this basis, there is an urgent need for the existing internal auditing, which is an important part of internal control, from the aspects of competent mode, environment, organization, team and responsibilities Examine and analyze and make improvements to adapt to the need of establishing a modern enterprise system with “clear property rights, clear powers and responsibilities, separation of government from enterprise management and scientific management”. Now I have some experience in business audits and understand the situation to talk about some ideas.