文章对上市公司内部审计体制设置的不同模式进行了比较论述，分析了不同模式的优缺点。
This thesis discusses comparatively different mode of internal audit system of listed company and analyzes respective advantage and disadvantage.
围绕公共财政体制建立的要求，需要寻求财政审计的突破口。
According to the demand of establishing public finance system, it is necessary to find out the breakthrough point of finance audit.
因此需要通过法制、体制和审计队伍建设来完善审计公告制度。
Therefore, we should improve the audit announcements system through the law system construction, mechanism construction and audit team construction.
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