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摘要：经济监督职能是内部审计最基本的职能，是以财经、审计法律法规和制度规定为评价依据，对被审计对象的财务收支和其经济活动进行检查和评价的活动。在现代企业里，客观上需要建立健全的内部审计机制对有关事项进行监督。正确认识并恰当发挥内部审计的经济监督职能,是建立符合现代企业制度要求的重要标志。内部审计作为企业经济活动的重要保障措施，其经济监督职能能否得到发挥，直接关系到企业的生存和发展，同时，经济监督职能的发挥对于经济的可持续发展意义重大。我国企业在内部审计上存在许多问题，严重影响了内部审计的经济监督职能的发挥。本文首先介绍研究背景，然后讨论经济监督作用能为企业带来哪些效果，由此证明经济监督职能的重要性；接下来讨论经济监督在我国企业中的缺失、漏洞以及被忽视的问题、原因及造成的后果，最后为内部审计如何在企业进行更好的经济监督提出建议。42741
Understanding and Discussion on the function of accounting internal audit
Abstract: Economic supervision function is the basic function of the internal audit to the finance, auditing legal laws and regulations and the provisions as the basis for evaluation of the inspection and evaluation activities and economic activities of the financial revenues and expenditures of the audit object. In the modern enterprise, the need to establish and improve the internal audit mechanism to supervise the relevant matters. Correct understanding and proper use of the internal audit of the economic supervision function, is established to meet the requirements of modern enterprise system. Internal audit as the economic activities of enterprises an important security measure, the economic supervision function can get to play, is directly related to the enterprise's survival and development. At the same time, economic supervision function of play is of great significance for the sustainable development of economy. There are many problems in the internal audit of our country, which seriously affect the function of the internal audit. In this paper, we first introduce research background, and then discuss the supervisory role of the economy can bring for the enterprise which effect, thus proving the importance of economic supervision function; next we discuss economic supervision in enterprises in our country lack, vulnerabilities and neglected problems, causes and resulting consequences. Finally, for the internal audit how to better economic supervision recommendations in the enterprise.
Key words: Internal audit; accounting supervision; economic supervision; supervision function
目 录
绪 论 1
一、内部审计经济监督职能的相关理论综述 2
（一）国外的研究现状 2
（二）国内的研究现状 2
二、内部审计经济监督职能概述 4
（一）内部审计的概念 4
（二）内部审计经济监督职能的概念 5
（三）内部审计经济监督职能的监督对象 5
1、监督企业的经济财务活动 5
2、监督企业的经营管理活动 6
三、内部审计经济监督职能的重要意义 7
（一）内部审计的经济监督职能能够查出企业经济方面的漏洞 7