中小企业内部审计存在的问题和对策研究——以重庆小康汽车控股有限公司为例摘要企业的内部审计是企业实现自我内部调控的重要手段，起着监督和评价企业内部其他部分功能与效果的作用，对于维护企业的发展秩序、保证企业资产的保值增值、提高企业的管理水平等有着不可替代的重要作用。随着经济的迅猛发展与中小企业业务的大量增长，中小企业的内部审计变得越来越重要，其凸显的问题也越来越多，如内部审计人员职业素质不高、内部审计的在企业中的独立性差、内部审计方法模式滞后、缺少内部审计的良好执业环境等，这些问题存在会对企业的发展产生致命的伤害。重庆小康汽车控股有限公司作为重庆市的重要的汽车制造企业之一，但是其内部审计的建设还处于起步阶段，还存在着较多的不足，本文以重庆小康汽车控股有限公司为例，试从提高企业内部审计人员的综合素质、强化内部审计的独立性、改进企业内部审计的操作方法、改善内部审计的执业环境等四个角度逐一为中小企业内部审计存在的问题探究对策，各个击破，为解决中小企业内部审计存在的问题提供一些思路，也为后来人的研究提供一些参考。关键词：中小企业；内部审计；问题；对策ResearchOnTheProblemsAndCountermeasuresOfInternalAuditInSmallAndMediumSizedEnterprises——TakingTheChongqingXiaokangAutomobileCo.LtdAsAnExampleAbstractInternalauditisanimportantmeansforenterprisestocontroltheinternalimplement,besides,itcansuperviseandevaluatethefunctionandeffectoftheotherpartoftheenterprise.Internalauditisbasicallyforenterprisestomaintainthedevelopmentorder,ensurethevalueoftheassetsandimprovethemanagementlevel.Withthemassivegrowthoftherapiddevelopmentofeconomyandbusiness,theinternalauditofenterprisesbecomesmoreandmoreimportantandtheprominentproblemsaboutitlinger.Suchastheinternalauditpersonneloccupationqualityisnothigh,theindependenceofinternalauditintheenterpriseandtheinternalauditpatternlaglackgoodpracticeenvironmentetc.Theexistenceoftheseproblemswillproducefataldamagetothedevelopmentofenterprises.ChongqingXiaokangAutomobileCo.Ltd.istheimportantautomobilemanufacturingenterprisesinChongqingcity,butitsconstructionoftheinternalauditisstillininitialstage,andthemanyshortcomingsanddeficienciesinithaveheldbackthepaceofdevelopmentofthecompany,thispapertakesChongqingXiaokangAutomobileCo.Ltdasanexample,andexplorescountermeasuresfortheexistingproblemsofinternalauditinenterprisefromtheeyesightsofimprovingtheenterpriseinternalauditstaff'scomprehensivequality,strengtheningtheindependenceofinternalaudit,improvingtheenterpriseinternalauditoperationmethodandimprovingthepracticingenvironmentofinternalauditing.Toprovidesomeideastosolvetheexistingproblemsofinternalaudit,andalsooffersomereferenceforlaterresearch.Keywords:Smallandmedium-sizedenterprises;internalaudit;problems;Countermeasures目录摘要.............................................................................................................................................I1.引言........................................................................................................................................12.中小企业及其重要性............................................................................................................32.1中小企业概述................................................................................................................32.2中小企的重要性............................................................................................................32.2.1增加就业岗位.........................................................................
