The Research On Internal Auditing For Chinese Private Enterprises

With the opening and reform policy being carried out in the last decades,there has been a rapid expansion of nongovernmental enconomy in our country,at present,it has become the dominant sector of the national economic. However ,with the further development, it becomes a hard problem to establish modern corporation system for most private enterprises. Enterprises in economic environment of Market economy and modern enterprise system are faced with complex market situation and fierce competition ,which makes it necessary for internal audit to be involved in all the management activities of enterprises. As the main part of modern corporation system, internal audit plays an extremely important role in the aspect such as consummating the corporate government ,establishing internal control system and strengthening corporate management. Howerer, the establishment of internal audit in private enterprises ,which is a kind of active selection in order to improve its benefit of management. and the government has no intention to interfere with the problem of setup of internal audit in private enterprises, which results in many flaws in internal audit of private enterprises such as the confusion of the nistitute. At the same time, there has been happened financial crisis in 2008, a lot of enterprises bankrupted, many enterprises forced layoffs or lower wages.Therefore, perfecting internal audit has become a key factor for private enterprises to establish modern corporation system. Strengthening research on internal audit, not only there has great theoretical significance, but also great practical significance.The author through extensive reading of literature and certain social survey found that internal audit research is taken seriously in private enterprise, small and medium-sized enterprise,and there has been made a lot of achievements.However, the research on internal audit is scattered in our country,While internal audit in listed companies is better than in private enterprises because of the government supervision and its restraint. This paer focuses on internal audit of weak private private enterprises, provides some advices of perfecting the internal audit in the view of the private enterprises.