Internal audit by the department, internal set up specialized agencies or personnel implementation of the audit, which is an independent and objective internal monitoring and evaluation activities. As China's internal audit system auditing supervision is an important component of the primary stage of socialism is the management and supervision of the activities of an important economic measures. At present, China's listed companies set up internal audit institutions, with a certain amount of OIA staff, the internal audit had not been carried out really. Development of internal audit issues seriously impeded the development of an internal audit, internal audit restricted the role of the play.
Changes in the market environment, and science and technological progress is making enterprise management environment were significant changes in the operational management of the environment changes, and affecting the business environment changes in financial paper analyses the enterprise financial goals and the relationship between the fiscal environment , business environment changes on the financial management of the impact, financial management and harmonious development of relations between China's current economy. last fiscal environment that enterprises of the important significance.