浅析中国内部审计存在的理论基础

通过对新制度经济学中交易费用理论、契约理论以及受托责任理论的研究分析，指出在中国现代企业制度的建设中引入内部审计部门的必要性，并进一步指出在当前经济改革和实践背景下，在对传统企业的改造中，建立内部审计是提高中国企业附加值，加强企业核心竞争力的有效途径。

An analysis on the theoretic foundation of establishing internal auditing department in China

After analyzing three theories of transaction cost,contract,an d accountability in the New Institutional Economics,the author points out the ne cessity to introduce internal auditing department which can make the modern ent erprise system perfect,furthermore and indicats that internal auditing is the e ffective way to increase the added value and enhance the core competence of comp any.