本文選題：虛擬企業(yè) + 模糊綜合評判法　； 參考：《陜西師范大學》2011年碩士論文

【摘要】：從上個世紀70年代起,計算機、網(wǎng)絡、通信、智能等技術為核心的高新技術體系得到了飛速發(fā)展,而人類的生產(chǎn)和生活從此也發(fā)生了翻天覆地的變化。企業(yè)組織形式從80年代開始逐漸扁平化,EDI在企業(yè)中開展,尤其是進入90年代,隨著萬維網(wǎng)的出現(xiàn),更加推進了企業(yè)的發(fā)展,企業(yè)自身效率和效益得到一定提升的同時,一個嚴峻的問題擺在面前：各企業(yè)間競爭更加激烈,傳統(tǒng)實體企業(yè)形式已嚴重束縛了企業(yè)的發(fā)展。于是,逐漸有越來越多的企業(yè)家們意識到,如果僅靠通過自身內部資源的整合,已難以抓住稍縱即逝的市場機遇以取得更高的收益。因此,覺醒的企業(yè)家們開始將關注點轉向企業(yè)外部,與其他企業(yè)進行資源整合以彌補自身資源的不足。在這種情況下,為了適應世界經(jīng)濟一體化、高新技術的發(fā)展及充分利用人類有限的資源,虛擬企業(yè)的出現(xiàn)變成了最優(yōu)選擇。有共同利益需求的各企業(yè)以某個市場機遇為契機,通過將各自的核心資源和優(yōu)勢進行整合來實現(xiàn)“共贏”目標,我們將這類企業(yè)成為虛擬企業(yè)。這種新型的經(jīng)營模式能給企業(yè)注入新的生命和活力,傳統(tǒng)實體企業(yè)的管理理念、模式和方法,甚至是組織機構都被虛擬企業(yè)這種新型的企業(yè)組織徹底顛覆。虛擬企業(yè)作為新型經(jīng)營模式,越來越受到企業(yè)家們和眾多學者的關注,它被人們稱為是“21世紀企業(yè)經(jīng)營管理主流模式”。虛擬企業(yè)具有節(jié)約交易成本和提高競爭力的雙重優(yōu)勢,但它也面臨更大的經(jīng)營風險,這對充當“經(jīng)濟警察”的注冊會計師的審計工作提出了前所未有的挑戰(zhàn),尤其是虛擬企業(yè)若按傳統(tǒng)會計模式進行確認、計量和報告,則有可能不能真實、公允地反映虛擬企業(yè)的財務狀況和經(jīng)營成果[1]。這無疑增加了注冊會計師發(fā)現(xiàn)重大錯報的難度,因此,本文試圖對虛擬企業(yè)的審計風險管理問題做初步研究。 文章在第一章闡述了研究背景、研究意義、論文框架等基本內容。第二章是關于虛擬企業(yè)及審計風險的國內外文章綜述。第三章首先對影響虛擬企業(yè)審計風險的因素進行了識別,風險、識別方法主要有篩選→監(jiān)測→診斷法、德爾菲法和風險樹搜尋法,這些方法在風險識別過程中可單獨使用,也可聯(lián)合使用,以盡可能找到較為全面的風險點；風險定性識別之后,文章建立了虛擬企業(yè)審計風險評估指標體系,接下來進行虛擬企業(yè)審計風險的評估,將定性的風險定量化,以便于進行風險的評價和處置,審計風險的評估方法有風險因素分析法,內部控制評判法,分析性審核法,模糊綜合評判法,定性風險評價法,審計風險模型法,風險率評價法等,本文選用模糊綜合評判法進行風險評估,因為該方法是一種定性與定量相結合的比較成熟的模糊數(shù)學方法,能較好的評估出虛擬企業(yè)的審計風險。第四章選取我國較為成功的虛擬企業(yè)——美特斯·邦威作為研究對象,以檢驗模糊綜合評判法的可行性。第五章在對全文進行總結的同時也列舉了文章的不足及以后應該努力的方向。
[Abstract]:Since the 70s of last century, the high and new technology system, such as computer, network, communication and intelligence, has been developed rapidly, and human production and life have changed greatly. The form of enterprise organization has gradually flattened from 80s, EDI has been carried out in the enterprise, especially in 90s, with the World Wide Web The emergence of the enterprise has promoted the development of enterprises, and the efficiency and efficiency of enterprises have been promoted. At the same time, a serious problem lies in the front: the competition between enterprises is more intense, and the traditional entity enterprise form has seriously hampered the development of the enterprise. The integration of internal resources makes it difficult to seize the fleeting market opportunities to gain higher returns. Therefore, the awakened entrepreneurs begin to turn their concerns to the outside of the enterprise and integrate resources with other enterprises to make up for their own resources. In this case, in order to adapt to the integration of the world economy, the development and charge of the high and new technology Using the limited resources of human beings, the emergence of virtual enterprises has become the best choice. The enterprises with common interests need a market opportunity to integrate their own core resources and advantages to achieve "win-win" goal. We make these enterprises a virtual enterprise. This new management model can give the enterprise a note. In the new life and vitality, the management ideas, patterns and methods of traditional entity enterprises, even the organization institutions have been completely subverted by the new enterprise organization such as virtual enterprise. As a new management model, virtual enterprise is becoming more and more concerned by entrepreneurs and many scholars. It is called "the main stream of business management in twenty-first Century." The virtual enterprise has the dual advantages of saving the transaction cost and improving the competitiveness, but it also faces greater operational risk, which poses unprecedented challenges to the audit work of CPA acting as the "economic police", especially if the virtual enterprise is confirmed by the traditional planning model, and it is possible to measure and report it. It can not be true and reflects the financial situation of the virtual enterprise and the management results [1]. fairly. This undoubtedly increases the difficulty of the certified public accountants' discovery of major misstatements. Therefore, this paper tries to make a preliminary study on the audit risk management of virtual enterprises.
In the first chapter, the research background, the significance, the framework and other basic contents are expounded. The second chapter is the summary of the domestic and foreign articles about the virtual enterprise and the audit risk. The third chapter first identifies the factors affecting the audit risk of the virtual enterprise, and the risk, the method of identification is selected as the screening, monitoring, diagnosis, Delphi law and the wind. Risk tree search method, these methods can be used separately in the process of risk identification, and can be used jointly to find a more comprehensive risk point. After the risk qualitative identification, the article establishes the evaluation index system of the virtual enterprise audit risk, then carries out the evaluation of the risk of the virtual enterprise, quantifying the qualitative risk, so as to quantify the qualitative risk, so as to quantify the qualitative risk, so as to quantify the qualitative risk. In the evaluation and disposal of risk, the evaluation methods of audit risk include risk factor analysis, internal control evaluation, analytical audit, fuzzy comprehensive evaluation, qualitative risk assessment, audit risk model, risk rate evaluation, etc. This paper uses fuzzy comprehensive evaluation method for risk assessment, because this method is a qualitative method. The more mature fuzzy mathematics method combined with the quantitative method can better evaluate the audit risk of virtual enterprise. The fourth chapter selects the more successful virtual enterprise of our country, Messis bond as the research object, to test the feasibility of the fuzzy comprehensive evaluation method. The fifth chapter also lists the article at the same time. The shortage and the direction that should be made in the future.

【學位授予單位】：陜西師范大學
【學位級別】：碩士
【學位授予年份】：2011
【分類號】：F239.4;F224

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