本文選題：集團公司　切入點：內(nèi)部審計　出處：《東南大學(xué)》2005年碩士論文

【摘要】： 二十世紀90年代以來,國家實施了“抓大放小”的戰(zhàn)略,把大集團公司培育成真正成為我國經(jīng)濟發(fā)展的支柱力量,以增強我國國際競爭力。然而,我國集團公司在做大做強的過程中步履蹣跚。很多集團公司都是大而不強,如,集團公司的行政化傾向較嚴重、經(jīng)濟實力不強、內(nèi)部管理機制不規(guī)范、缺乏凝聚力、會計信息失真、亂投資、亂拆借、亂擔保“三亂”等等。而內(nèi)部管理機制不規(guī)范、缺乏凝聚力問題在集團公司的內(nèi)部管理中尤為突出。所以,必須加強集團公司的內(nèi)部控制,內(nèi)部審計就顯得相當重要�！� 我國集團公司內(nèi)部審計和西方發(fā)達國家成熟的內(nèi)部審計以及完善我國內(nèi)部審計機制的要求相比,仍然存在著相當大的差距,其中集中表現(xiàn)在審計容易失效。本文將試圖對此問題進行探討。　 本文首先從西方內(nèi)部審計發(fā)展規(guī)律中,找出影響審計的關(guān)鍵因素,分析其是如何互相作用的。然后結(jié)合我國集團公司實際情況,分析這些關(guān)鍵因素的特點和對審計的具體要求。最后結(jié)合具體案例,論述審計要怎么做才能是有效的審計。　 本文結(jié)論是:1、內(nèi)部審計是否有效的核心判斷就是,內(nèi)部審計是否滿足了受托責任不斷發(fā)展的需要。2、內(nèi)部審計是否有效的外在判斷就是,內(nèi)部審計的目標、對象、職能、方法、程序和重點是否適應(yīng)內(nèi)部控制和公司治理的發(fā)展水平;審計的結(jié)果是否能促進內(nèi)部控制和公司治理的改善。3、中國集團公司內(nèi)部審計面臨的環(huán)境是內(nèi)部控制參差不齊,公司治理機制尚待建設(shè)。這樣的集團公司環(huán)境,嚴重制約著內(nèi)部審計的發(fā)展,但是審計師仍可以在有限條件下使審計發(fā)揮最大作用,并進而影響公司的審計環(huán)境。4、集團公司內(nèi)部審計失效的核心原因還是內(nèi)部審計自身的問題,只有從觀念上改變,以為企業(yè)價值得增加為目的,滿足客戶的需求為手段,針對具體受托責任和審計環(huán)境,綜合應(yīng)用各種導(dǎo)向?qū)徲?實現(xiàn)“三個轉(zhuǎn)變”即:由發(fā)現(xiàn)型審計向預(yù)防型審計,由符合型審計向增值型審計轉(zhuǎn)變,積極開展效益審計和管理審計;審計的職能要從監(jiān)督為主向監(jiān)督與評價相結(jié)合轉(zhuǎn)變;審計的著眼點要從以事后為主向事前及事中全過程審計為主轉(zhuǎn)變,實現(xiàn)審計關(guān)口前移。重點關(guān)注如何實現(xiàn)扭虧增盈,提高經(jīng)濟效益,要注重規(guī)范企業(yè)經(jīng)營行為,防范企業(yè)經(jīng)營風險,提高投資效益,才是解決內(nèi)部審計失效問題的不二法門�！�
[Abstract]:Since the 1990s, the state has implemented the strategy of "pay attention to the big and the small", cultivating large group companies into a real pillar of our economic development, in order to enhance our country's international competitiveness. Many group companies are large but not strong. For example, the administrative tendency of the group companies is serious, the economic strength is not strong, the internal management mechanism is not standardized, and lack of cohesion. Accounting information distortion, random investment, random borrowing, promiscuous guarantee "three chaos" and so on. However, the internal management mechanism is not standardized, and the lack of cohesion is especially prominent in the internal management of the group company. Therefore, the internal control of the group company must be strengthened. Internal audit is quite important. Compared with the mature internal audit of the western developed countries and the requirement of perfecting the internal audit mechanism of our country, there is still a big gap between the internal audit of our group company and the requirement of the mature internal audit of the western developed countries. This paper will try to discuss this problem. In this paper, we first find out the key factors that affect audit from the development law of internal audit in the West, and analyze how it interacts with each other. This paper analyzes the characteristics of these key factors and the specific requirements for auditing. Finally, combining with specific cases, it discusses how to do audit effectively. The conclusion of this paper is: 1, the core judgment of whether internal audit is effective or not is whether internal audit meets the need of continuous development of fiduciary responsibility. The external judgment of whether internal audit is effective is the objective, object, function and method of internal audit. Does the procedure and focus adapt to the development level of internal control and corporate governance, and whether the audit results can promote the improvement of internal control and corporate governance? The corporate governance mechanism has yet to be built. This kind of corporate environment seriously restricts the development of internal audit, but auditors can still make audit play the most important role under limited conditions. And then affect the audit environment of the company. 4, the core reason of the internal audit invalidation of the group company is the internal audit itself problem, only change from the idea, think the enterprise value must increase as the goal, satisfy the customer's demand as the means, In view of the specific fiduciary responsibility and audit environment, we should comprehensively apply various kinds of oriented audit to realize "three changes", that is, from discovery audit to preventive audit, from conformity audit to value-added audit, and to actively carry out benefit audit and management audit; The function of audit should be changed from supervision to supervision and evaluation, and the focus of audit should be changed from "after the event" to "auditing in advance" and "in the whole process", so as to realize the front of the audit gate, and pay more attention to how to turn losses and increase profits. In order to solve the problem of internal audit invalidation, it is necessary to standardize the business behavior, guard against the risk of enterprise management and improve the efficiency of investment in order to improve the economic efficiency.
【學(xué)位授予單位】：東南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號】：F239.45

【引證文獻】

相關(guān)期刊論文 前1條

1 張玲娟;;內(nèi)部審計在集團公司管理中的地位和作用[J];財經(jīng)界(學(xué)術(shù)版);2012年08期

相關(guān)碩士學(xué)位論文 前1條

1 馬世崧;FZ集團內(nèi)部審計存在的問題及對策研究[D];北京工業(yè)大學(xué);2011年

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本文編號：1661239