本文選題：企業(yè)內部審計 + 財務審計��； 參考：《沈陽工業(yè)大學》2002年碩士論文

【摘要】： 我國在建國以后在企業(yè)內部實行企業(yè)內部審計制度已有20年的歷史。在這20年的實踐中，既積累了豐富的經(jīng)驗，也存在著一些困難和問題。面對新世紀，中國企業(yè)的內部審計將何去何從?將怎樣去迎接我國加入世貿組織后可能出現(xiàn)的挑戰(zhàn)和機遇，把握中國企業(yè)內部審計的未來? 所謂瞻前顧后，我們只有對過去20年的企業(yè)內部審計的發(fā)展歷程進行全面、系統(tǒng)地總結與反思，才能對所提出的問題給予切合實際的回答。然而在這方面的研究尚屬一片空白。本文就是在這樣的前提下，基于我國企業(yè)內部審計在新的歷史時期的緊迫感和歷史使命感，對過去20年中國企業(yè)內部審計的發(fā)展歷史進行調查研究，希望能找出在中國特有的經(jīng)濟環(huán)境下，企業(yè)內部審計的發(fā)展中有規(guī)律性的東西。 通過分析我國內部審計不同時期的立法特點，我國經(jīng)濟發(fā)展不同時期的經(jīng)濟成份特點，企業(yè)內部審計的目標、內容演變過程中呈現(xiàn)出的特點，大膽地將其產(chǎn)生、發(fā)展過程劃分為三個階段(起步階段，，發(fā)展階段和新階段)來研究。以便更好地總結我國企業(yè)內部審計的發(fā)展過程中的特點，尋找出發(fā)展中的規(guī)律性東西，預測我國企業(yè)內部審計的未來發(fā)展趨勢。同時，本文把調查來的數(shù)據(jù)通過整理運用統(tǒng)計方法進行企業(yè)內部審計的趨勢分析，這一點也是本文的創(chuàng)新所在。在研究過程中，注重能動因素的分析，總結出經(jīng)濟發(fā)展是我國企業(yè)內部審計的直接動力，它們之間存在著同步性；企業(yè)內部審計中的各個因素存在著相互影響關系。
[Abstract]:After the founding of the people's Republic of China, the internal audit system of enterprises has been implemented for 20 years. In this 20 years practice, not only has accumulated the rich experience, but also has some difficulties and the question. Facing the new century, where will the internal audit of Chinese enterprises go? How will we meet the challenges and opportunities that may arise after China's accession to the WTO, and grasp the future of internal audit of Chinese enterprises? There are too many concerns, we only to the past 20 years of internal audit development process, a comprehensive, systematic summary and reflection, in order to put forward a practical answer to the question. However, the research in this area is still a blank. Under this premise, based on the sense of urgency and historical mission of internal audit in the new historical period, this paper investigates and studies the development history of internal audit in Chinese enterprises in the past 20 years. The author hopes to find out the regularity in the development of internal audit in China. By analyzing the legislative characteristics of different periods of internal audit in our country, the characteristics of economic components in different periods of economic development in our country, the objectives of internal audit of enterprises, and the characteristics of the evolvement of contents, we have boldly produced it. The development process is divided into three stages (starting stage, developing stage and new stage). In order to better summarize the characteristics of the development of internal audit in our country, find out the regular things in the development, and predict the future development trend of the internal audit in our country. At the same time, this paper analyzes the trend of enterprise internal audit by means of statistics, which is the innovation of this paper. In the course of the research, we pay attention to the analysis of the dynamic factors and conclude that the economic development is the direct driving force of the internal audit in our country, and there is synchronism among them, and each factor in the internal audit of the enterprise has the mutual influence relation.
【學位授予單位】：沈陽工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2002
【分類號】：F239.45

【引證文獻】

相關碩士學位論文 前4條

1 于Z蟍;后安然時代的內部審計比較研究[D];重慶大學;2006年

2 劉蓉;公司治理中企業(yè)內部審計問題研究[D];長沙理工大學;2007年

3 劉保良;公司治理中內部審計問題研究[D];黑龍江大學;2008年

4 王亞娜;我國上市公司內部審計應用研究[D];東北師范大學;2010年

本文編號：1863885