本文選題：上市公司 + 內(nèi)部審計(jì)��； 參考：《對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)》2006年碩士論文

【摘要】：公司治理機(jī)制由決策、激勵(lì)、監(jiān)督約束“三大機(jī)制”構(gòu)成,而內(nèi)部審計(jì)對(duì)于確保董事會(huì)對(duì)經(jīng)理層的有效監(jiān)督、完善公司治理結(jié)構(gòu)有著十分重要的作用。正如國際內(nèi)部審計(jì)發(fā)展趨勢(shì)中所提到的“一個(gè)健全的治理結(jié)構(gòu)是建立在有效治理體系的四個(gè)主要條件的協(xié)同之上的,這主要四個(gè)條件是:董事會(huì)、執(zhí)行管理層、內(nèi)部審計(jì)和外部審計(jì)。”可見內(nèi)部審計(jì)是有效治理賴以存在的基石之一。 通過深入分析,本文闡明了內(nèi)部審計(jì)與公司治理的關(guān)系:(1)內(nèi)部審計(jì)是保證公司治理有效的必要手段(2)內(nèi)部審計(jì)與公司治理目標(biāo)一致(3)內(nèi)部審計(jì)實(shí)質(zhì)是公司治理組成部分。而我國上市公司的內(nèi)部審計(jì)發(fā)展?fàn)顩r,卻不容樂觀,面臨著諸多的問題。例如:上市公司內(nèi)部審計(jì)工作缺乏國家職能部門業(yè)務(wù)指導(dǎo);董事會(huì)沒有設(shè)置專門審計(jì)委員會(huì),內(nèi)部審計(jì)缺乏獨(dú)立性;對(duì)內(nèi)審作用及內(nèi)審機(jī)構(gòu)的有無缺乏認(rèn)識(shí);專業(yè)審計(jì)人員配備不全,限制了內(nèi)審工作的開展,從而導(dǎo)致內(nèi)部審計(jì)的作用不見成效或收效不明顯,這又導(dǎo)致了上市公司的決策層對(duì)內(nèi)部審計(jì)的不重視,形成惡性循環(huán)。 本文共分為四個(gè)部分: 第一部分:闡述內(nèi)部審計(jì)的產(chǎn)生及發(fā)展,提出現(xiàn)代內(nèi)部審計(jì)是基于驗(yàn)證和報(bào)告內(nèi)部受托經(jīng)濟(jì)責(zé)任的需要以及企業(yè)自身經(jīng)營管理的需要而產(chǎn)生并發(fā)展; 第二部分:比較國外及國內(nèi)上市公司內(nèi)部審計(jì)內(nèi)容及機(jī)構(gòu)設(shè)置情況,以發(fā)現(xiàn)其異同。 第三部分:上市公司內(nèi)部審計(jì)與公司治理關(guān)系分析。重點(diǎn)從內(nèi)部審計(jì)與公司治理的本質(zhì)以及共同具有“權(quán)利制衡與監(jiān)督”的根源,揭示了內(nèi)部審計(jì)與公司治理目標(biāo)一致;內(nèi)部審計(jì)是保證公司治理有效的必要手段;內(nèi)部審計(jì)是公司治理的重要組成部分概念。 第四部:我國上市公司內(nèi)部審計(jì)面臨的問題及對(duì)策。分析了我國上市公司內(nèi)部審計(jì)發(fā)展面臨的問題及對(duì)策。提出了我國上市公司機(jī)構(gòu)設(shè)置不健全、企業(yè)控制環(huán)境差、職業(yè)內(nèi)部審計(jì)師隊(duì)伍尚未形成等問題,并提出了政策建議。
[Abstract]:The corporate governance mechanism is composed of three major mechanisms: decision-making, incentive and supervision and restraint, while internal audit plays an important role in ensuring the effective supervision of the board of directors over the managers and in perfecting the corporate governance structure. As noted in international trends in internal audit development, "A sound governance structure is built on the synergy of the four main conditions of an effective governance system, namely, the Board of Directors, the Executive Management, Internal and external audit... " Visible internal audit is one of the cornerstones of effective governance. Through in-depth analysis, this paper clarifies the relationship between internal audit and corporate governance: (1) Internal audit is a necessary means to ensure the effectiveness of corporate governance. (2) Internal audit is consistent with the goal of corporate governance (3) Internal audit is essentially a component of corporate governance. However, the development of internal audit of listed companies in China is not optimistic and faces many problems. For example, the internal audit of listed companies lacks the business guidance of the national functional departments; the board of directors does not set up a special audit committee, and the internal audit lacks independence; The inadequate staffing of professional auditors limits the development of internal audit, which leads to the lack of effectiveness or effectiveness of internal audit, which leads to the lack of attention to internal audit in the decision-making level of listed companies, forming a vicious circle. This paper is divided into four parts: The first part expounds the emergence and development of internal audit, and points out that modern internal audit is based on the need of verifying and reporting the economic responsibility of internal fiduciary and the need of enterprise's own operation and management. The second part: compare the internal audit contents and institutional settings of foreign and domestic listed companies to find their similarities and differences. The third part: the analysis of the relationship between internal audit and corporate governance of listed companies. From the essence of internal audit and corporate governance and the root of "power checks and balances and supervision", this paper reveals that internal audit is consistent with the goal of corporate governance, and internal audit is the necessary means to ensure the effectiveness of corporate governance. Internal audit is an important component concept of corporate governance. The fourth part: the problems and countermeasures of internal audit of listed companies in China. This paper analyzes the problems and countermeasures faced by the development of internal audit of listed companies in China. This paper puts forward some problems such as imperfect institutional setting of listed companies in our country, poor control environment of enterprises, and the formation of professional internal auditors, and puts forward some policy suggestions.
【學(xué)位授予單位】：對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類號(hào)】：F239.45

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前3條

1 李京豪;我國創(chuàng)業(yè)板上市公司審計(jì)若干問題研究[D];吉林財(cái)經(jīng)大學(xué);2011年

2 楊威;上市公司內(nèi)部審計(jì)問題研究[D];東北師范大學(xué);2008年

3 曹紅;我國上市公司內(nèi)部審計(jì)研究[D];武漢理工大學(xué);2010年

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本文編號(hào)：1828150