党的十八届三中全会《中共中央关于全面深化改革若干重大问题的决定》提出要积极发展混合所有制经济,标志着国有企业即将迎来新一轮改革热潮。审计作为国家经济社会运行的“免疫系统”责无旁贷肩负起新时期国企改革下捍卫国家资金安全,维护国有资产完整的历史重任。内部审计作为国有企业自我约束、自我监督机制的重要组成部分,在国企改革中要充分发挥鸣锣开道、保驾护航的作用。一、健全内部控制制度,防止改制过程中违纪行为的发生 The Third Plenary Session of the 18th CPC Central Committee’s “Decision of the Central Committee of the Communist Party of China on Some Important Issues of Deepening the Reform in an All-Round Way” proposed to actively develop the mixed ownership economy, marking a new upsurge of state-owned enterprises to be embarked on a new round of reforms. As the “immune system” of the country’s economic and social operations, audit shoulders the responsibility of shouldering the historical responsibility of safeguarding state funds and safeguarding the integrity of state assets in the new era of state-owned enterprise reform. As an important part of the self-restraint and self-monitoring mechanism of state-owned enterprises, internal audit should give full play to its role as a guard in the reform of state-owned enterprises. First, improve the internal control system to prevent violations of the restructuring process occurred