目前,民营企业已成为国民经济活动中的重要主力军。民营企业大多经历了由家族式企业向公司制企业转变,由单体企业向集团企业发展,由小到大,由弱到强的渐进式过程。由于民营企业自身的不足,在不断发展,取得规模效益的同时,也蕴含着较大的管理难度和较多的经营风险,因此,有必要按照现代公司制企业的标准,建立内部审计部门,以防范企业经营风险,督促企业规范运营。一、审计应现代企业管理需要而生加强内部审计是建立现代公司制企业的需要,同时也是确保企业 At present, private-owned enterprises have become an important force in the national economy. Most private-owned enterprises have experienced a gradual process from family-based enterprises to corporate-owned enterprises, and from single-enterprise to group-based enterprises, ranging from small to large and from weak to strong. Owing to the shortcomings of private enterprises themselves, while they are constantly developing and achieving economies of scale, they also contain greater management difficulties and more operational risks. Therefore, it is necessary to establish an internal audit department in accordance with the standards of modern corporate enterprises. Prevent business risks and urge enterprises to standardize their operations. First, the audit should be the modern enterprise management needs to be strengthened Internal audit is the need to establish a modern corporate system, but also to ensure that enterprises