近年来,国有企业的改革显示出蓬勃的生机,大批国有企业通过股份制、有限责任制改革扭亏为盈,取得了显著成效。在这其中,审计为国有企业改革的顺利进行发挥了保驾护航的作用。尤其内部审计的监督更是国有企业在改制中为完善监督体系和自我约束机制所必不可少的重要环节。 In recent years, the reforms of state-owned enterprises have shown vigorous growth. A large number of state-owned enterprises have turned losses into profits through joint-stock system and limited-responsibility reforms, and have achieved remarkable results. Among these, the audit played a role in safeguarding the smooth progress of the reform of state-owned enterprises. In particular, the supervision of internal audit is an important part of the state-owned enterprises that is essential to improve the supervision system and self-restraint mechanism in the system reform.