本文選題：內(nèi)部審計(jì) + 績效評(píng)價(jià)　； 參考：《遼寧大學(xué)》2017年碩士論文

【摘要】：近年來,經(jīng)濟(jì)全球化腳步加快,社會(huì)市場經(jīng)濟(jì)逐步發(fā)展,產(chǎn)品市場逐步細(xì)化,企業(yè)間競爭日益增多,企業(yè)面臨的經(jīng)營環(huán)境更加復(fù)雜,經(jīng)營風(fēng)險(xiǎn)不斷加深。如何合理評(píng)估風(fēng)險(xiǎn),加強(qiáng)企業(yè)內(nèi)部控制,成為了包括企業(yè)管理層和社會(huì)學(xué)者在內(nèi)的各界人士關(guān)心的重要話題。內(nèi)部審計(jì)作為企業(yè)重要職能部門,一直秉承獨(dú)立性原則,對(duì)企業(yè)各項(xiàng)經(jīng)營和管理活動(dòng)進(jìn)行全面客觀的確認(rèn)和評(píng)價(jià)。內(nèi)部審計(jì)的作用是否有效,是否在企業(yè)增值方面履行了應(yīng)有職能,就需要對(duì)其進(jìn)行合理的績效評(píng)價(jià)。本文基于以上所述的環(huán)境和背景,以評(píng)價(jià)內(nèi)部審計(jì)績效為出發(fā)點(diǎn),目的是將平衡計(jì)分卡理論運(yùn)用到內(nèi)部審計(jì)績效評(píng)價(jià)中,結(jié)合企業(yè)的實(shí)際問題和需求,設(shè)計(jì)合理的評(píng)價(jià)體系。文章綜合運(yùn)用文獻(xiàn)研究法、定性與定量結(jié)合法、問卷調(diào)查法、案例研究法等,共分為以下六部分:第一部分緒論,對(duì)目前國內(nèi)外內(nèi)部審計(jì)績效評(píng)價(jià)研究理論和文獻(xiàn)進(jìn)行了梳理,對(duì)關(guān)于內(nèi)部審計(jì)績效評(píng)價(jià)方面的研究資料進(jìn)行了歸納及總結(jié),發(fā)現(xiàn)研究的空白之處;第二部分介紹了績效評(píng)價(jià)基本理論和平衡計(jì)分卡工具;第三部分介紹了 GS公司的基本經(jīng)營情況、內(nèi)部審計(jì)人員及部門設(shè)立情況等,并對(duì)現(xiàn)存績效評(píng)價(jià)體系進(jìn)行了分析;第四部分嘗試重新構(gòu)建更加適合企業(yè)自身特征的內(nèi)部審計(jì)績效評(píng)價(jià)體系,運(yùn)用平衡計(jì)分卡的方法,根據(jù)GS公司所處的行業(yè)環(huán)境,在傳統(tǒng)的四個(gè)維度上加入風(fēng)險(xiǎn)維度,邀請(qǐng)專家進(jìn)行打分評(píng)定,運(yùn)用層次分析法軟件對(duì)體系進(jìn)行分解,依據(jù)指標(biāo)所占權(quán)重建立了新的評(píng)價(jià)體系;第五部分將平衡計(jì)分卡為基礎(chǔ)的評(píng)價(jià)體系重新應(yīng)用于該企業(yè),對(duì)比分析使用前后的績效評(píng)價(jià)結(jié)果;第六部分對(duì)該體系提出了保障措施,再次明確了使用原則和應(yīng)當(dāng)注意的問題。本文通過運(yùn)用平衡計(jì)分卡的方法,結(jié)合所在實(shí)習(xí)單位GS公司的實(shí)際情況,對(duì)內(nèi)部審計(jì)績效評(píng)價(jià)進(jìn)行了深入研究。本文在傳統(tǒng)的四個(gè)維度基礎(chǔ)上增加風(fēng)險(xiǎn)維度,能夠更加貼合當(dāng)前風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)的發(fā)展趨勢(shì)。同時(shí),平衡計(jì)分卡工具能夠有效克服傳統(tǒng)評(píng)價(jià)方法的缺陷,最大程度達(dá)到各方平衡,在今后的績效評(píng)價(jià)中將會(huì)發(fā)揮更為重要的作用。最后,希望通過本文的研究,為今后的內(nèi)部審計(jì)績效研究提供一些理論和實(shí)踐參考。
[Abstract]:In recent years, the pace of economic globalization has accelerated, the social market economy has gradually developed, the product market has been gradually refined, the competition among enterprises is increasing day by day, the business environment facing enterprises is more complex, and the management risks are deepening. How to evaluate risks reasonably and strengthen the internal control of enterprises has become an important topic of concern for all walks of life including enterprise management and social scholars. As an important functional department of an enterprise, internal audit has been adhering to the principle of independence to confirm and evaluate all kinds of business and management activities in an all-round and objective manner. Whether the function of internal audit is effective or not, and whether it performs its due function in the aspect of enterprise value added, should be evaluated reasonably. Based on the above mentioned environment and background, this paper takes the evaluation of internal audit performance as the starting point. The purpose of this paper is to apply the balanced Scorecard theory to the internal audit performance evaluation, and to design a reasonable evaluation system combining with the actual problems and needs of the enterprise. The article synthetically uses the literature research method, the qualitative and the quantitative combination method, the questionnaire survey method, the case study method and so on, altogether divides into the following six parts: the first part is introduction, has carried on the comb to the present domestic and foreign internal audit performance appraisal theory and the literature. The research data on internal audit performance evaluation are summarized and the gaps in the research are found. The second part introduces the basic theory of performance evaluation and balanced scorecard tools. The third part introduces the basic operating situation of GS company, internal auditors and the establishment of departments, and analyzes the existing performance evaluation system; The fourth part attempts to rebuild the internal audit performance evaluation system which is more suitable for the enterprise's own characteristics, using the balanced scorecard method, according to the industry environment of GS company, add the risk dimension to the traditional four dimensions. Experts are invited to grade the system, the analytic hierarchy process software is used to decompose the system, and a new evaluation system is established according to the weight of the index. The fifth part reapplies the evaluation system based on the balanced scorecard to the enterprise. The sixth part puts forward the safeguard measures to the system, and clarifies the usage principle and the problems that should be paid attention to. In this paper, the internal audit performance evaluation is deeply studied by using balanced scorecard and combining with the actual situation of GS company. This paper increases the risk dimension on the basis of the traditional four dimensions, which can be more in line with the development trend of the current risk-based internal audit. At the same time, the balanced Scorecard tool can effectively overcome the shortcomings of the traditional evaluation methods, achieve the maximum balance between parties, and will play a more important role in the future performance evaluation. Finally, I hope to provide some theoretical and practical reference for the future research of internal audit performance through the research of this paper.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.45

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