摘要：近几年来，我国的企业内部审计在维护国家财经法纪和企业合法权益，加强内部控制，促进增收节支，提高经营管理水平等方面发挥了重要作用。但是，随着 改革的不断深化，企业自主权的不断扩大，国有企业弄虚作假，会计核算不实的现象相当普遍，扰乱了我国社会主义市场经济秩序。要从根本上解决和纠正企业的违法违规问题，仅靠国家审计和社会审计的力量远远不够，关键要靠企业自身建立起有效的自我约束机制。内部审计是这一机制重要的一环，而独立性是内部审计具有 客观性、权威性，并能做出公正判断和评价的必备条件， 独立性是企业内部审计充分发挥职能的关键因素。要建立健全内部审计机制，充分发挥内部审计的监督和服务职能，完善企业自我约束机制，就必须重视和加强企业 内部审计的独立性，必须对我国企业内部审计的独立性进行深一步的探讨和研究。

　　论文从企业内部审计独立性存在的问题入手，分析了影响内部审计独立性的因素，结合对中国石油新疆销售分公司内部审计情况的分析，提出了提高内部审计独立性的措施和建议。 

关键字：企业内部 内部审计独立性 完善机制 探讨研究

Abstract: In recent years , China's internal corporate audit plays an important role in maintaining the country's financial and corporate law and the legitimate interests , strengthen internal controls , promote increase revenue, improve the management level and so on. However, with the deepening of the reform , expanding the autonomy of enterprises , state-owned enterprises fraud, false accounting are quite common , disrupting the order of the socialist market economy in China . To fundamentally solve and correct the problem of illegal enterprises , relying on national audit and social audit of power is not enough , the key to rely on their own to establish effective mechanisms for self-restraint . Internal auditing is an important part of this mechanism , and the independence of the internal audit objectivity , authoritative and impartial judge and evaluate a prerequisite to make , internal audit independence is a key factor in fully functional . To establish a sound internal audit mechanism , give full play to the functions of supervision and internal audit services , to improve corporate self- restraint mechanism , we must attach importance to and strengthen the independence of the internal audit and the independence of our country must conduct internal audits and explore deep step Research .

　　　Papers from the internal problems of auditor independence , analyzes the impact of internal audit independence factors , combined with the analysis of China Xinjiang Petroleum Marketing Company internal audit of the proposed measures to enhance the independence of internal audit and recommendations.

Keywords：  inner-enterprise  The internal audit independence    perfect mechanism    studying