本文選題：內(nèi)部審計(jì) + 法律關(guān)系�。� 參考：《中國(guó)政法大學(xué)》2009年碩士論文

【摘要】： 內(nèi)部審計(jì)與政府審計(jì)、社會(huì)審計(jì)共同構(gòu)成了完整的審計(jì)監(jiān)督體系。但現(xiàn)代內(nèi)部審計(jì)發(fā)展歷史較短,與政府審計(jì)和社會(huì)審計(jì)相比,在理論研究和制度建設(shè)方面還比較薄弱,而且以往更多的是從管理學(xué)或經(jīng)濟(jì)學(xué)的角度對(duì)內(nèi)部審計(jì)相關(guān)關(guān)系進(jìn)行研究；在我國(guó)實(shí)踐過(guò)程中,圍繞著內(nèi)部審計(jì)關(guān)系出現(xiàn)了許多爭(zhēng)議,尤其是在內(nèi)部審計(jì)主體和客體、內(nèi)部審計(jì)機(jī)構(gòu)的角色定位、內(nèi)部審計(jì)組織模式、內(nèi)部審計(jì)報(bào)告關(guān)系等方面分歧較多。需要我們不斷深入地探索和研究。 本文透過(guò)傳統(tǒng)理論和實(shí)踐經(jīng)驗(yàn)總結(jié),采取文字和圖表相結(jié)合的形式,以及理論分析法、列舉法、比較法和歸納法等研究方法,從法理學(xué)角度對(duì)審計(jì)主體和客體、審計(jì)機(jī)構(gòu)的角色進(jìn)行了重新界定,明確了審計(jì)基本法律關(guān)系及其類(lèi)型,認(rèn)為：從總體上看,審計(jì)權(quán)利主體是利益相關(guān)者,審計(jì)義務(wù)主體是公司及其代理人；審計(jì)機(jī)構(gòu)是審計(jì)業(yè)務(wù)的執(zhí)行人；審計(jì)客體是公司及其代理人的行為、法人財(cái)產(chǎn)、公司信息等；審計(jì)法律關(guān)系屬縱向、單務(wù)法律關(guān)系。在此基礎(chǔ)上,本文進(jìn)一步對(duì)內(nèi)部審計(jì)組織體系的建立和分工、內(nèi)部審計(jì)報(bào)告關(guān)系、集團(tuán)內(nèi)母、子公司間的內(nèi)部審計(jì)協(xié)調(diào)關(guān)系、內(nèi)部審計(jì)與外部審計(jì)的關(guān)系以及內(nèi)部審計(jì)與公司社會(huì)責(zé)任的關(guān)系等在現(xiàn)實(shí)中容易出現(xiàn)困惑的問(wèn)題進(jìn)行了系統(tǒng)分析和研究。同時(shí),本文對(duì)我國(guó)現(xiàn)行的內(nèi)部審計(jì)相關(guān)法律制度進(jìn)行了全面分析,找到了制度層面存在的缺陷。在綜合研究成果的基礎(chǔ)上,以可操作性為基調(diào),本文最后對(duì)內(nèi)部審計(jì)法律體系架構(gòu)和制度內(nèi)容提出了改善建議。
[Abstract]:Internal audit, government audit and social audit constitute a complete audit supervision system. However, the development history of modern internal audit is relatively short. Compared with government audit and social audit, it is relatively weak in theoretical research and system construction. Moreover, in the past, more researches have been made on the relationship between internal audit from the angle of management or economics. In the practice of our country, there have been many disputes around the internal audit relationship, especially in the subject and object of internal audit. There are many differences in the role orientation of internal audit institution, internal audit organization mode and internal audit report relationship. We need to explore and study in depth. Through the summary of traditional theory and practical experience, this paper adopts the form of combining text and chart, as well as the research methods of theoretical analysis, enumeration, comparison and induction, from the angle of jurisprudence to audit subject and object. The role of audit institutions has been redefined, and the basic legal relationship and types of audit have been clarified. It is concluded that: on the whole, the subject of audit right is a stakeholder, the subject of audit obligation is a company and its agent; Audit institution is the executor of audit business; the object of audit is the behavior of company and its agent, the property of legal person, the information of company, etc. On the basis of this, this paper further discusses the establishment and division of internal audit organization system, the internal audit report relationship, the internal audit coordination relationship between the mother of the group and the subsidiary company. The relationship between internal audit and external audit and the relationship between internal audit and corporate social responsibility are systematically analyzed and studied. At the same time, this paper makes a comprehensive analysis of the current internal audit related legal system in China, and finds out the defects in the system level. On the basis of comprehensive research results and maneuverability, this paper finally puts forward some suggestions to improve the internal audit legal system structure and system content.
【學(xué)位授予單位】：中國(guó)政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2009
【分類(lèi)號(hào)】：D922.27

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