浅谈内部审计在国有企业改制过程中的作用

内部审计是企业经济活动及其经营管理制度监督检查的重要途径，涉及到企业经济活动的各个领域。在企业改制前，内部审计主要是为改制工作的正式实施做好各项准备工作，发挥着参谋作用；在改制过程中对改制过程进行全程审计监督，发挥着保驾护航作用；在改制后主要起着化解经营风险，发挥着重要的服务功能。

On Role of Inner Audit in State-owned Enterprise Reform

Inner audit,an important approach of inspecting enterprise economy activity and management system,involves every field of enterprise economy activity.Before the enterprise reform,inner audit mainly makes every preparation for the reform implementation and plays the reference role.In the reform,it audits and inspects the whole course and plays the protection role.After the reform,it mainly eliminates management risk and gives play to service.