本文選題：戰(zhàn)略管理　切入點：獨立董事　出處：《南京財經(jīng)大學》2010年碩士論文

【摘要】：戰(zhàn)略審計是戰(zhàn)略管理和審計學的交叉學科,其發(fā)展的基本動因是20世紀70年代管理者受托責任的空前擴大而導致的戰(zhàn)略管理浪潮。它是指戰(zhàn)略審計人員對戰(zhàn)略管理的全過程進行的分析、監(jiān)督和評價的活動,對戰(zhàn)略制定的科學性、合理性審計以及對戰(zhàn)略執(zhí)行的有效性評價是戰(zhàn)略審計最能發(fā)揮作用的地方,也是戰(zhàn)略審計的重點。在上市公司中,戰(zhàn)略審計本質(zhì)上是董事會參與戰(zhàn)略,進行戰(zhàn)略決策和監(jiān)督控制的一種公司治理的工具。 由于戰(zhàn)略審計是一門前沿的、新興的課題,理論界與實務界對企業(yè)戰(zhàn)略審計的研究還比較少。國內(nèi)外的學者對這一課題的研究都處于初級階段,沒有形成一個概念明確、框架完整的戰(zhàn)略審計理論體系。 本文綜合了國內(nèi)外已有的戰(zhàn)略審計成果,結合我國上市公司具體的情況,對戰(zhàn)略審計的有關理論和實務問題進行了系統(tǒng)的探索性研究,并以實證研究的方式來分析戰(zhàn)略審計在目前我國上市公司實施中存在的問題,之后提出解決的措施,力圖使我們對戰(zhàn)略審計這門新興的審計學科有更深的認識。 本文包括六個部分。第一部分介紹了選題的背景、意義、國內(nèi)外研究的成果、本文的研究思路等內(nèi)容。第二部分介紹了上市公司戰(zhàn)略審計的理論闡釋,包括了上市公司戰(zhàn)略審計的主體、客體和內(nèi)容、目標、職能、本質(zhì)和特征。第三部分介紹了上市公司戰(zhàn)略審計的流程設計和方法。流程設計包括了戰(zhàn)略審計的準備階段、實施階段和報告階段,并在傳統(tǒng)的審計方法的基礎上,結合戰(zhàn)略審計的特點,引進了一些適于戰(zhàn)略審計特點的方法。因為目前沒有一個統(tǒng)一的戰(zhàn)略審計的評價標準,第四部分筆者嘗試著設立了關于戰(zhàn)略制定審計的評價標準和戰(zhàn)略實施審計的評價標準。第五部分介紹了戰(zhàn)略審計在我國上市公司實施的必要性及可行性,之后通過上市公司戰(zhàn)略委員會這一戰(zhàn)略審計主體與企業(yè)績效的相關性研究來闡述我國上市公司戰(zhàn)略審計存在的問題,接著提出了解決的措施,具有較強的現(xiàn)實意義。最后是文章的結論及展望。
[Abstract]:Strategic audit is an interdisciplinary discipline of strategic management and auditing. The basic motivation of its development is the unprecedented expansion of the accountability of managers in the 1970s and the wave of strategic management.It refers to the analysis, supervision and evaluation of the whole process of strategic management by the strategic auditors, the scientific and rational audit of strategy formulation and the evaluation of the effectiveness of the implementation of the strategy.It is also the focus of strategic audit.In listed companies, strategic audit is essentially a kind of corporate governance tool for the board of directors to participate in strategy, make strategic decisions and supervise and control.As strategic audit is a frontier and emerging topic, the research on enterprise strategic audit is still relatively few in the theoretical and practical circles.Scholars at home and abroad are in the primary stage of research on this subject, and have not formed a strategic audit theory system with a clear concept and a complete framework.This article synthesizes the domestic and foreign existing strategic audit achievement, unifies our country listed company's concrete situation, has carried on the systematic exploratory research to the strategic audit related theory and the practice question.It also analyzes the problems existing in the implementation of strategic audit in China's listed companies by the way of empirical research, and then puts forward some measures to solve it, and tries to make us have a deeper understanding of strategic audit, which is a new auditing discipline.This paper includes six parts.The first part introduces the background, significance, domestic and international research results, research ideas and so on.The second part introduces the theoretical explanation of the strategic audit of listed companies, including the subject, object and content, objectives, functions, essence and characteristics of the strategic audit of listed companies.The third part introduces the process design and method of strategic audit of listed companies.The process design includes the preparation stage, the implementation stage and the reporting stage of the strategic audit. On the basis of the traditional audit methods and the characteristics of the strategic audit, some methods suitable for the characteristics of the strategic audit are introduced.Because there is not a unified evaluation standard of strategic audit at present, the fourth part tries to establish the evaluation standard of strategic formulation audit and the evaluation standard of strategic implementation audit.The fifth part introduces the necessity and feasibility of implementing strategic audit in Chinese listed companies.Then, through the study of the correlation between the strategic audit subject and the performance of the listed company, this paper expounds the problems existing in the strategic audit of the listed company in our country, and then puts forward some measures to solve it, which has a strong practical significance.The last part is the conclusion and prospect of the article.
【學位授予單位】：南京財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2010
【分類號】：F239.4

【引證文獻】

相關博士學位論文 前1條

1 盛紅;風險環(huán)境下企業(yè)戰(zhàn)略績效審計研究[D];遼寧大學;2011年

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本文編號：1705956