新时代国有企业内部审计目标定位与实现路径研究

Research on the Positioning and Realization Path of Internal Audit in State-owned Enterprises in the New Era

摘要

随着我国国有企业改革不断深入与现代企业治理体系建设要求日益提高，内部审计职能的定位与履行方式面临重大转型。传统审计多聚焦财务合规与事后核查，难以满足防范复杂风险、提升治理效能的需要。本文基于新时代背景，从企业治理结构优化、风险导向审计机制构建、信息化与智能化技术应用、审计组织与人才体系建设四个维度，分析国有企业内部审计应承担的战略定位与实现路径。研究认为，内部审计应明确“风险防控-价值创造-治理监督”三重目标，通过灵活机制设计与技术手段支撑，实现审计职能由“查错纠偏”向“预警防控与价值赋能”的全面转变，为国企高质量发展提供制度保障与治理支持。

Abstract

As China’s state-owned enterprise (SOE) reforms deepen and modern corporate governance standards intensify, internal audit functions are undergoing fundamental transformations in both positioning and implementation. Traditional auditing models, which primarily focus on financial compliance and post-event verification, increasingly fail to address the challenges of complex risk prevention and governance enhancement. This study examines the strategic role and implementation pathways for SOE internal audits within the new era framework, analyzing four dimensions: optimizing corporate governance structures, establishing risk-oriented audit mechanisms, applying information technology and intelligent solutions, and building audit organizational and talent systems. The research identifies three core objectives for internal audits: risk prevention, value creation, and governance oversight. Through flexible mechanism design and technological support, this paradigm shift transforms audit functions from error detection and correction to early warning prevention and value empowerment, thereby providing institutional safeguards and governance support for high-quality development in state-owned enterprises.

关键词

国有企业 / 内部审计 / 目标定位 / 风险导向 / 治理机制 / 智能审计

Key words

state-owned enterprises / internal audit / target orientation / risk orientation / governance mechanism / intelligent audit

参考文献

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