本文關(guān)鍵詞： 內(nèi)部審計(jì) 內(nèi)向型管理審計(jì) 受托管理責(zé)任　出處：《山東大學(xué)》2009年碩士論文　論文類型：學(xué)位論文

【摘要】： 隨著受托責(zé)任的發(fā)展、審計(jì)環(huán)境的變化以及內(nèi)部審計(jì)自身發(fā)展的要求,越來越需要職能更加全面的內(nèi)部審計(jì)、由財(cái)務(wù)審計(jì)擴(kuò)展到管理審計(jì)是內(nèi)部審計(jì)發(fā)展的必然趨勢(shì)。二十世紀(jì)七十年代開始,國際內(nèi)部審計(jì)師協(xié)會(huì)(IIA)就將主要精力集中于內(nèi)向型管理審計(jì),通過內(nèi)向型管理審計(jì)對(duì)企業(yè)的各種經(jīng)營管理活動(dòng)進(jìn)行審查和監(jiān)督。我國國家審計(jì)署也提出了企業(yè)內(nèi)部審計(jì)不僅要進(jìn)行財(cái)務(wù)收支審計(jì),還要對(duì)本單位及所屬單位進(jìn)行經(jīng)濟(jì)管理及其效率的審計(jì),也就是在企業(yè)中開展內(nèi)向型管理審計(jì),以提高企業(yè)管理水平和經(jīng)濟(jì)效益。 本文以國內(nèi)外最新審計(jì)理念為指導(dǎo),采用理論分析和調(diào)查研究相結(jié)合的方法,研究了我國企業(yè)內(nèi)向型管理審計(jì)的現(xiàn)狀。文章首先對(duì)內(nèi)向型管理審計(jì)的概念、本質(zhì)及內(nèi)容進(jìn)行了分析,然后結(jié)合公司治理理論和審計(jì)理論闡述了內(nèi)向型管理審計(jì)的相關(guān)理論基礎(chǔ)。在內(nèi)部審計(jì)向管理審計(jì)延伸的趨勢(shì)下,文章接著分析了國內(nèi)外內(nèi)向型管理審計(jì)的現(xiàn)狀,并指出了我國內(nèi)向型管理審計(jì)剛剛起步的現(xiàn)實(shí)情況。隨后,本文以山東省滬市上市公司為研究樣本比較了揭示了我國企業(yè)內(nèi)向型管理審計(jì)存在的問題。與國際內(nèi)部審計(jì)相比,在設(shè)立動(dòng)機(jī)、機(jī)構(gòu)設(shè)置、人員素質(zhì)和審計(jì)制度建設(shè)等方面的差異,得出我國企業(yè)內(nèi)向型管理審計(jì)存在定位偏差、實(shí)施內(nèi)向型管理審計(jì)的審計(jì)機(jī)構(gòu)不健全、對(duì)內(nèi)向型管理審計(jì)的內(nèi)涵與評(píng)價(jià)標(biāo)準(zhǔn)缺乏統(tǒng)一的認(rèn)識(shí)、缺乏高素質(zhì)的內(nèi)向型管理審計(jì)人才等問題。根據(jù)上述問題,針對(duì)我國目前的內(nèi)部審計(jì)環(huán)境和審計(jì)現(xiàn)狀,嘗試提出改善外部環(huán)境,強(qiáng)化內(nèi)審機(jī)構(gòu)職能,提高行業(yè)自律水平,規(guī)范概念模型和評(píng)價(jià)標(biāo)準(zhǔn)等對(duì)策,促進(jìn)我國企業(yè)內(nèi)向型管理審計(jì)的發(fā)展。 文章主要運(yùn)用了規(guī)范研究和比較分析的方法對(duì)我國企業(yè)的內(nèi)向型管理審計(jì)進(jìn)行研究。首先通過規(guī)范研究對(duì)內(nèi)向型管理審計(jì)的概念、本質(zhì)及相關(guān)理論進(jìn)行了詳細(xì)分析。然后選擇了山東省滬市上市公司作為研究樣本,利用大量數(shù)據(jù)與國外企業(yè)內(nèi)向型管理審計(jì)的現(xiàn)狀進(jìn)行比較分析,得出我國企業(yè)內(nèi)向型管理審計(jì)的現(xiàn)狀及實(shí)施過程中存在的問題。 鑒于以往對(duì)內(nèi)向型管理審計(jì)單純的規(guī)范研究,文章的創(chuàng)新點(diǎn)主要是通過大量調(diào)查數(shù)據(jù)例證了我國企業(yè)內(nèi)向型管理審計(jì)的現(xiàn)狀。并且,研究過程中以山東省滬市上市公司作為調(diào)查樣本研究問題,具有很強(qiáng)的說服力。
[Abstract]:With the development of fiduciary responsibility, the change of audit environment and the requirement of internal audit's own development, more and more comprehensive internal audit is needed. Expanding from financial audit to management audit is an inevitable trend in the development of internal audit. Since 1970s, the International Institute of Internal auditors (IIA) has focused on the inward management audit. The National Audit Office of our country has also proposed that the internal audit of enterprises should not only audit the financial revenue and expenditure, but also examine and supervise the various management activities of enterprises through introverted management audit. It is also necessary to audit the economic management and its efficiency of the unit and its affiliated units, that is, to carry out an inward management audit in order to improve the management level and economic efficiency of the enterprise. Under the guidance of the latest audit concepts at home and abroad, this paper studies the present situation of internal management audit in Chinese enterprises by combining theoretical analysis with investigation and research. First of all, the concept of introverted management audit is introduced in this paper. The essence and content are analyzed, and then the related theoretical basis of introverted management audit is expounded with the combination of corporate governance theory and audit theory. Under the trend of internal audit extending to management audit, The article then analyzes the current situation of introverted management audit at home and abroad, and points out the reality of China's introverted management audit just beginning. This paper takes the listed companies of Shanghai Stock Exchange in Shandong Province as the research sample to compare and reveal the problems existing in the internal management audit of Chinese enterprises. From the differences of personnel quality and audit system construction, it is concluded that the internal oriented management audit in our country has a positioning deviation, and the audit institutions that carry out the internal management audit are not perfect. There is a lack of unified understanding of the connotation and evaluation standard of introverted management audit, a lack of high-quality inward-looking management audit talents, and so on. According to the above problems, the present internal audit environment and current audit situation in China are discussed. This paper attempts to improve the external environment, strengthen the functions of internal audit institutions, improve the level of self-discipline of the industry, standardize conceptual models and evaluation standards, and promote the development of internal management audit in Chinese enterprises. This paper mainly uses the methods of normative research and comparative analysis to study the introverted management audit of Chinese enterprises. First, the concept of introverted management audit is studied through normative research. The essence and related theories are analyzed in detail. Then the listed companies in Shanghai Stock Exchange of Shandong Province are selected as the research samples, and a large number of data are used to compare and analyze the current situation of introverted management audit in foreign enterprises. The present situation of internal-oriented management audit in Chinese enterprises and the problems in its implementation are obtained. In view of the simple normative research on introverted management audit in the past, the innovation of this paper is mainly to exemplify the current situation of introverted management audit in Chinese enterprises through a large number of survey data. In the course of the research, it is very persuasive to take the listed companies in Shanghai Stock Exchange of Shandong Province as the research sample.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2009
【分類號(hào)】：F239.45

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