本文關(guān)鍵詞： 公司治理 內(nèi)部審計(jì) 治理型內(nèi)部審計(jì) 監(jiān)獄企業(yè)　出處：《湖南大學(xué)》2011年碩士論文　論文類型：學(xué)位論文

【摘要】：監(jiān)獄企業(yè)作為比較特殊和復(fù)雜的經(jīng)濟(jì)主體,隨著監(jiān)獄體制改革的發(fā)展,監(jiān)獄企業(yè)一方面必須適應(yīng)社會(huì)市場(chǎng)經(jīng)濟(jì)的發(fā)展,自主經(jīng)營(yíng),自負(fù)盈虧；另外一方面又要配合監(jiān)獄改造罪犯的需要,為監(jiān)獄罪犯改造提供必要的勞動(dòng)崗位。在這樣的一個(gè)大的背景下,監(jiān)獄系統(tǒng)企業(yè)的內(nèi)部審計(jì)對(duì)監(jiān)獄企業(yè)的經(jīng)營(yíng)活動(dòng)進(jìn)行監(jiān)督、控制及幫助監(jiān)獄企業(yè)增加價(jià)值顯得更為重要。然而目前監(jiān)獄系統(tǒng)企業(yè)內(nèi)部審計(jì)普遍存在獨(dú)立性不高、效率較低的現(xiàn)象,很難發(fā)揮內(nèi)部審計(jì)在監(jiān)獄企業(yè)經(jīng)營(yíng)管理中的作用。文章以X省監(jiān)獄系統(tǒng)企業(yè)的內(nèi)部審計(jì)作為研究的案例,探索治理型內(nèi)部審計(jì)理論在X省監(jiān)獄系統(tǒng)企業(yè)中的應(yīng)用。 基于治理型內(nèi)部審計(jì)的研究成果,在對(duì)X省監(jiān)獄系統(tǒng)企業(yè)內(nèi)部審計(jì)存在的一些現(xiàn)實(shí)問(wèn)題進(jìn)行了分析和總結(jié)之后,結(jié)合實(shí)際,提出要實(shí)現(xiàn)監(jiān)獄系統(tǒng)企業(yè)的內(nèi)部審計(jì)的變革發(fā)展,首先應(yīng)該實(shí)現(xiàn)內(nèi)部審計(jì)職能向治理型轉(zhuǎn)變,明確指出目前X省監(jiān)獄系統(tǒng)企業(yè)內(nèi)部審計(jì)的職能應(yīng)該是監(jiān)督、控制、評(píng)價(jià)和咨詢；實(shí)現(xiàn)職能轉(zhuǎn)變的同時(shí),要擴(kuò)展X省監(jiān)獄系統(tǒng)企業(yè)的內(nèi)部審計(jì)范圍,根據(jù)X省監(jiān)獄系統(tǒng)企業(yè)經(jīng)營(yíng)管理的需要,提出應(yīng)該完善X省監(jiān)獄系統(tǒng)企業(yè)經(jīng)濟(jì)責(zé)任審計(jì)、強(qiáng)化內(nèi)部控制審計(jì)、內(nèi)部審計(jì)參與X省監(jiān)獄系統(tǒng)企業(yè)全面風(fēng)險(xiǎn)管理；如何保證內(nèi)部審計(jì)職能的轉(zhuǎn)變及擴(kuò)展之后的審計(jì)范圍應(yīng)用于實(shí)際,需要科學(xué)的方法體系,因此必須變革X省監(jiān)獄系統(tǒng)企業(yè)內(nèi)部審計(jì)的組織形式、完善內(nèi)部審計(jì)技術(shù)和方法及提高內(nèi)部審計(jì)人員的專業(yè)勝任能力。
[Abstract]:Prison enterprises as a relatively special and complex economic subject, with the development of prison system reform, prison enterprises on the one hand must adapt to the development of social market economy, self-management, self-financing; On the other hand, it is necessary to meet the needs of the prison reform criminals and provide the necessary labor posts for the prison criminals reform. The internal audit of the prison system enterprise is more important to supervise the operation of the prison enterprise, control and help the prison enterprise to add value. However, the independence of the internal audit of the prison system enterprise is not high. The phenomenon of low efficiency, it is difficult to play the role of internal audit in the operation and management of prison enterprises. This paper explores the application of governance internal audit theory in X province prison system enterprises. Based on the research results of governance internal audit, this paper analyzes and summarizes some practical problems existing in the internal audit of the prison system enterprise in X province, combining with the reality. In order to realize the reform and development of the internal audit of the prison system enterprises, we should first realize the transformation of the internal audit function to the governance type, and point out clearly that the function of the internal audit of the prison system enterprises in X province at present should be supervision. Control, evaluation and consultation; At the same time, we should expand the scope of internal audit of the prison system enterprises in X province. According to the needs of the operation and management of the prison system enterprises in X province, we should improve the audit of the economic responsibility of the prison system enterprises in X province. Strengthening the internal control audit and participating in the overall risk management of the prison system enterprises in X province; How to ensure the transformation of the internal audit function and the application of the audit scope in practice requires a scientific method system, so it is necessary to change the organizational form of the internal audit in the prison system of X province. Improve internal audit techniques and methods and improve the professional competence of internal auditors.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：F239.45

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