民营企业高质量内部审计：作用机制与战略路径

中图分类号：F239.4 文献标志码：A 文章编号：1672-1012（2025）06-0052-05

High-Quality Internal Auditing in Private Enterprises ： Mechanisms and Strategic Pathways

LI Sicong，HUANG Senhua （Economics and Management School， Shaoyang University，Shaoyang 422Ooo，China）

Abstract： High-quality internal auditing is critical for driving the high-quality development of private enterprises.This study systematically elaborates on the triple mechanisms of high-quality internal auditing—cost control， risk prevention，and value creation—and examines its current development and key challenges. Based on a four-dimensional framework encompassng concepts， functions，technologies， and talent，the study constructs strategic pathways to achieve high-quality internal auditing in private enterprises.The findings aim to provide a theoretical basisand practical reference for enhancing the strategic transformation of private enterprise auditing and fostering high-quality enterprise development.

Key words： private enterprises； high-quality development； internal auditing； mechanisms;strategic pathways

随着我国经济由高速增长阶段转向高质量发展阶段，民营企业面临着转型升级、风险防控与治理优化等多重挑战。（剩余7948字）