国有大中型企业现代企业制度改革已进行多年，而国有企业内部审计体制改革相对滞后，越来越显现出体制上的弊端，同时也不能适应社会经济技术发展的需要。通过分析我国国有企业内审体制的形成和发展状况、本身存在的缺陷和问题以及当前经济和技术发展对内部审计的要求，阐述了内审体制改革的必要性，并提出了体制改革的思路和对策。

Reforms have been made to the modern enterprise systems of the stateowned mediumlarge enterprises of China for many years, however the reforms on the internal auditing systems of the stateowned enterprises are lagging behind, which can not meet the requirements of the social, economical and technological development. By means of analysis on the forming and development states and defects of the present internal auditing systems of the stateowned enterprises of China and analysis on the requirements for the internal auditing systems imposed by the economical and technological development, the paper expatiates on the necessity for the reforms of the internal auditing systems and provides the concepts and countermeasures for the system reforms.