摘要
从现代企业内部审计的产生出发，运用历史逻辑研究方法，对我国社会主义市场经济体制下企业内部审计的地位、目的。
starting from emergence of norden enterprise inside audits,using historical logical research methods, this paper put foward some views about positions, purposes and functions of enterprise inside audit under the socialist market economical system.
关键词
企业内部审计
经济责任关系
enterprise inside audit
relationship of economical responsibility
