随着我国审计工作的开展,内部审计已经提到日程上来,有关内部审计的理论问题,特别是关于具有中国特色的内部审计问题,已为有关的业务部门和理论界所注意。以下对我国内部审计的性质和对象问题,从学术角度上,提出个人的初步意见,与同志们共同商讨。一、我国内部审计的性质我国的内部审计是由审计人员进行的,是一个单位或一个部门内部经济监督中的一种会计监督。这个观点可作以下的说明: 1、内部审计是经济监督中的一种会计监督。我们是社会主义性质的国家,实行计划经济为主。市场调节为辅的经济政策。国民经济各个部门、地区、层次计划的编制、执行和总结,是国民经济的管理工作。为了提高管理的效率,防止失误,讲究经济效益和社会效益,需对经济管理工作进行监 With the development of our country’s audit work, the internal audit has already mentioned the schedule. The theoretical issues concerning the internal audit, especially regarding the issue of internal audit with Chinese characteristics, have been paid attention to by the relevant business departments and theorists. The following on the nature of our internal audit and object issues, from an academic point of view, put forward the personal initial comments, and comrades to discuss. First, the nature of our internal audit China’s internal audit is carried out by the auditors, is a unit or a department of internal economic supervision in an accounting supervision. This view can be used for the following description: 1, internal audit is an accounting supervision in economic supervision. We are a socialist country with a planned economy. Market regulation, supplemented by economic policy. The preparation, implementation and conclusion of plans, plans and plans for all departments, regions and levels in the national economy are the management work of the national economy. In order to improve the efficiency of management, to prevent errors, pay attention to economic and social benefits, the need for economic management work supervision