本文選題：公司治理 + 管理審計　； 參考：《西南財經(jīng)大學(xué)》2007年碩士論文

【摘要】： 公司治理要解決涉及公司成敗的兩個基本問題。一是如何保證投資者,即股東的投資回報,協(xié)調(diào)股東與企業(yè)的利益關(guān)系。在所有權(quán)與經(jīng)營權(quán)分離的情況下,由于股權(quán)分散,股東有可能失去控制權(quán),企業(yè)被內(nèi)部人即管理者所控制。此時控制了企業(yè)的內(nèi)部人有可能做出違背股東利益的決策,侵犯股東的利益。這種情況會引起投資者不愿投資或股東“用腳表決”的后果,會有損于企業(yè)的長期發(fā)展。公司治理正是要從制度上保證所有者的控制與利益。二是企業(yè)內(nèi)各利益集團的關(guān)系協(xié)調(diào)。這包括對經(jīng)理層與其他員工的激勵,以及對高層管理者的制約。這個問題的解決有助于處理企業(yè)各集團的利益關(guān)系,又可以避免因高管決策失誤給企業(yè)造成不利的影響。公司治理的目的在于提高整個公司的效率。良好的公司治理可以通過一系列有效運行的相互制約的制度安排,從根本上減少企業(yè)內(nèi)部經(jīng)營管理風(fēng)險,提高企業(yè)整體抵御風(fēng)險的能力。 公司治理結(jié)構(gòu)的完善不只是聘請外部董事及監(jiān)事,管理審計也是其中重要一環(huán),它幫助企業(yè)發(fā)現(xiàn)并評價重要的風(fēng)險因素,促進企業(yè)改進管理體系,同時繼續(xù)發(fā)揮其對控制效率和效果的評價作用,使企業(yè)保持良好地運作,這也必將加速公司治理結(jié)構(gòu)中管理審計模式的探討。21世紀(jì)是充滿挑戰(zhàn)和機會的新世紀(jì),多樣化和多變性的環(huán)境使企業(yè)的經(jīng)營管理經(jīng)歷著實質(zhì)性的變革。企業(yè)再造的現(xiàn)代管理理論顛覆著傳統(tǒng)的慣性思維,徹底重構(gòu)業(yè)務(wù)流程,摒棄冗余部門,留下能夠增加企業(yè)價值的職能。管理審計要成為企業(yè)價值鏈上一個必要的環(huán)節(jié),在履行防弊和興利兩項傳統(tǒng)職責(zé)之外,更重要的是為企業(yè)提供“增值”服務(wù)。 管理審計如何提供“增值”服務(wù)?如何變革以適應(yīng)21世紀(jì)的要求?如何成為更有活力的職業(yè)?圍繞著這些問題,理論界和實務(wù)界進行了廣泛而持續(xù)的探討,提出了管理審計的最新理論。管理審計理論認為風(fēng)險是公司活動的驅(qū)動力,管理審計應(yīng)把關(guān)注的核心轉(zhuǎn)向風(fēng)險,注重現(xiàn)在和未來,不再關(guān)注過去的細節(jié)。1999年,國際內(nèi)部審計協(xié)會(the Institute of Internal Auditors,簡稱IIA)頒布了內(nèi)部審計職業(yè)實務(wù)標(biāo)準(zhǔn)框架,順應(yīng)了這種變革的需要。以風(fēng)險為核心拓寬了內(nèi)部審計研究的領(lǐng)域。目前西方學(xué)者已提出了管理審計的對象、目標(biāo)、職能、勝任能力等方面的基本觀點,但這些觀點過于零散,尚未建立一個理論結(jié)構(gòu)并把各部分有機整合起來。另外,許多理論和實踐問題還有待進一步研究,例如管理審計確證與咨詢職能的作用和沖突問題;管理審計的增值作用問題;管理審計獨立性的思考;參與式管理審計與人際關(guān)系研究等。 本文選擇管理審計理論問題,特別是管理審計對公司治理作用進行研究,其動因在于:其一,管理審計是內(nèi)部審計理論發(fā)展的新動向,西方發(fā)達國家許多知名企業(yè)內(nèi)部審計運作模式己逐步向此方向變革,但是其理論研究才剛剛開始,本文將對這一前沿問題進行深入研究。其二,公司治理是現(xiàn)階段全球的研究熱點問題之一,但是對管理審計與公司治理關(guān)系的研究尚在起步階段。目前理論界較多涉及的是公司治理中的內(nèi)部審計功能、內(nèi)部審計的定位等內(nèi)容。本文將在傳統(tǒng)內(nèi)部審計與公司治理關(guān)系研究的基礎(chǔ)上,探討管理審計在公司治理中的作用,以助于構(gòu)建良好的公司治理結(jié)構(gòu)。其三,內(nèi)部控制己發(fā)展為企業(yè)風(fēng)險管理框架,作為內(nèi)部審計的傳統(tǒng)對象,其范圍的變化必將引發(fā)內(nèi)部審計范圍及方法的變化。本文將在傳統(tǒng)內(nèi)部審計與內(nèi)部控制關(guān)系研究的基礎(chǔ)上,探討管理審計在企業(yè)風(fēng)險管理框架中的作用,力圖充實、完善內(nèi)部控制理論。 本文嘗試性的提出通過管理審計的實施來評價并改善公司治理結(jié)構(gòu)及內(nèi)部控制,從而為解決管理審計在公司治理結(jié)構(gòu)中所處的地位、擴大管理審計的職能作用、管理審計的工作重點的變化、管理審計在公司治理結(jié)構(gòu)中的評價體系等一系列問題的解答提供了可能,以此確立管理審計模式,從而服務(wù)于公司治理結(jié)構(gòu)的完善。 本文屬于管理審計的基礎(chǔ)理論研究。由于管理審計屬于公司管理領(lǐng)域的職能,該領(lǐng)域內(nèi)容較少通過公開的財務(wù)信息或其他信息在資本市場上披露,國外對內(nèi)部審計領(lǐng)域的實證研究也比較少,因此本文主要采用傳統(tǒng)的規(guī)范研究方法。為了更有說服力,本文還通過歷史的追溯與史料的分析推理方法,期望發(fā)現(xiàn)管理審計發(fā)展的普遍性規(guī)律。另外,本文還結(jié)合了中國企業(yè)管理審計實務(wù)案例以分析現(xiàn)狀,佐證相關(guān)結(jié)論,以尋求對中國管理審計發(fā)展的啟示。 本文第一章從公司治理以及管理審計歷史演進的研究出發(fā),闡述了公司治理與管理審計的內(nèi)在關(guān)系,以及公司治理作為管理審計對象的依據(jù)。第二章對公司治理結(jié)構(gòu)中管理審計的所處的地位以及包括基于公司治理管理審計的發(fā)展趨勢進行概述。在此基礎(chǔ)上,第三章針對管理審計的對象之一——公司治理,研究管理審計與治理過程及治理結(jié)果的關(guān)系以及對它們發(fā)揮的作用。在此部分論述中融入管理審計基本理論的其他問題。第四章提出基于公司治理的管理審計理論運用到我國審計實踐中,并對未來審計發(fā)展作出了啟示。 本文主要貢獻在于: 研究了管理審計與公司治理的關(guān)系,將公司治理視為控制系統(tǒng),而管理審計在該系統(tǒng)中發(fā)揮反饋功能。選擇基于公司治理的管理審計評價標(biāo)準(zhǔn)作為研究重點。管理審計評價標(biāo)準(zhǔn)除了用于管理審計以外,還可以直接發(fā)揮對企業(yè)管理的指導(dǎo)作用,人們可以按照管理審計評價標(biāo)準(zhǔn)的要求來規(guī)范和完善自己的管理實務(wù),企業(yè)管理也就有了一個可供參考的目標(biāo)和監(jiān)控架構(gòu)。 本文的研究一方面吸收了審計界的研究成果,另一方面又廣泛地借鑒管理界的研究成果,并且將二者有機的結(jié)合起來。這種研究方法,是由管理審計的本質(zhì)所決定的,如果研究管理審計脫離了管理,那么,這種審計就不可能成為對管理的審計或為管理的審計。當(dāng)然,這種研究方法對研究人員提出了更高的要求,盡管作者己作了很大的努力,但本文的研究結(jié)果只是管理審計評價標(biāo)準(zhǔn)的一個開端,是比較粗糙的,就權(quán)當(dāng)拋磚引玉吧。
[Abstract]:Corporate governance should solve two basic problems that involve the success or failure of a company. One is how to guarantee the investor, that is, the return on the investment of the shareholders, and coordinate the interests of the shareholders and the enterprise. In the case of separation of ownership and management, the shareholders may lose control because of the decentralization of ownership. The enterprise is controlled by the insider as the manager. The insider of the enterprise may make a decision that violates the shareholders' interests and violates the interests of the shareholders. This situation will cause the investor's reluctance to invest or the shareholder's "vote by foot", which will damage the long-term development of the enterprise. The corporate governance is to guarantee the ownership and benefit of the owner from the system. Two is the key to the interest groups within the enterprise. Coordination. This includes incentives for managers and other employees, and constraints to senior managers. The solution helps to deal with the interests of the enterprise groups, and avoids the adverse effects of executive decision making. The purpose of corporate governance is to improve the efficiency of the whole company. Good corporate governance. It can reduce the risk of enterprise management and improve the ability of enterprise to resist the risk through a series of effective running system of mutual restriction.
The improvement of the corporate governance structure is not only to employ external directors and supervisors, but also an important part of the management audit. It helps enterprises to find and evaluate the important risk factors and promote the improvement of the management system. At the same time, it will continue to play its role in the evaluation of the efficiency and effect of control so that the enterprise can operate well, which will also accelerate the public service. The.21 century is a new century full of challenges and opportunities. The diversification and change of the environment make the business management experience substantial changes. The modern management theory of enterprise reengineering subverts the traditional inertia thought, reconstructs the business process thoroughly, abandons the redundant department, and can leave an increase. The function of enterprise value. Management audit should be a necessary link in the enterprise value chain. It is more important to provide "value-added" service for enterprises in addition to the two traditional duties of preventing fraud and promoting profit.
How does management audit provide "value-added" services? How to adapt to the requirements of the twenty-first Century? How to become a more dynamic profession? Around these issues, the theoretical and practical circles have carried out a wide and continuous discussion and put forward the latest theory of management audit. Management audit theory holds that risk is the driving force of the company's activities and management trial. We should turn the core of attention to the risk, pay attention to the present and the future, no longer pay attention to the past details.1999 years, the the Institute of Internal Auditors (IIA) promulgated the internal audit professional standard framework, complied with the need of this change, and broadened the field of internal audit research at the core of risk. At present, western scholars have put forward the basic viewpoints of management audit objects, objectives, functions, competence and so on. But these views are too scattered, have not set up a theoretical structure and integrate each part organically. In addition, many theoretical and practical problems are still to be studied, such as the management audit confirmation and the consulting function. Problems of use and conflict; the value added role of management audit; the independence of management audit; participatory management audit and interpersonal relationship research.
This paper selects the theory of management audit, especially the management audit on the role of corporate governance. The reason is: first, the management audit is the new trend of the development of the internal audit theory, and the internal audit operation mode of many well-known enterprises in western developed countries has gradually changed to this side, but its theoretical research has just started, this paper has just begun. Secondly, corporate governance is one of the hot issues in the global research at the present stage, but the research on the relationship between management audit and corporate governance is still in its infancy. At present, there are many aspects of the internal audit function in corporate governance and the orientation of internal audit. On the basis of the study of the relationship between internal audit and corporate governance, the role of management audit in corporate governance is discussed to help build a good corporate governance structure. Thirdly, internal control has been developed into a framework of enterprise risk management. As a traditional object of internal audit, the changes in the scope and methods of internal audit will inevitably lead to changes in the scope and methods of internal audit. On the basis of the study of the relationship between the traditional internal audit and the internal control, this paper will discuss the role of management audit in the framework of enterprise risk management, and try to enrich and improve the internal control theory.
This article attempts to evaluate and improve the corporate governance structure and internal control through the implementation of the management audit, so as to solve the position of the management audit in the corporate governance structure, expand the function of the management audit, the change of the focus of the management audit, and the evaluation system of the management audit in the corporate governance structure. The answers to a series of questions provide the possibility to establish a management audit mode so as to serve the perfection of corporate governance structure.
This paper belongs to the basic theory of management audit. Because management audit belongs to the function of the field of company management, the content of this field is less disclosed in the capital market by public financial information or other information, and the empirical research on internal audit is few in foreign countries. Therefore, this paper mainly adopts the traditional normative research method. More convincing, this article also hopes to find the universal law of the development of management audit through historical tracing and historical data analysis and reasoning method. In addition, this paper also combines the case of Chinese enterprise management audit practice to analyze the current situation and support the relevant conclusions, in order to seek the enlightenment to the development of China's management audit.
The first chapter, starting with the research of corporate governance and the historical evolution of management audit, expounds the internal relationship between corporate governance and management audit, and the basis of corporate governance as the object of management audit. The second chapter is about the position of management audit in the corporate governance structure and the development trend of corporate governance audit. On the basis of this, the third chapter aims at one of the objects of management audit - corporate governance, the relationship between management audit and governance process and the results of governance and the role they play. In this part, the other issues are discussed into the basic theory of management audit. In the fourth chapter, the management audit theory based on corporate governance is proposed. On the application of audit practice in China, and the future development of audit has made enlightenment.
The main contributions of this article are as follows:
The relationship between management audit and corporate governance is studied, and corporate governance is considered as a control system, and management audit plays a feedback function in the system. The management audit evaluation standard based on corporate governance is selected as the research focus. In addition to the management audit, management audit evaluation standard can also direct the guidance of enterprise management. As a result, people can standardize and improve their management practices according to the requirements of the management audit evaluation standards, and the enterprise management also has a target and monitoring framework for reference.
On the one hand, the research of this paper absorbs the research results of the audit field, on the other hand, it is widely used for reference to the research results of the management circle, and combines the two ones organically. This research method is determined by the nature of the management audit. If the research management audit is divorced from the management, the audit can not be managed. Audit or management audit. Of course, this research method puts forward higher requirements for the researchers. Although the author has made great efforts, the results of this study are only a beginning of the management audit evaluation standard.
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.4

【引證文獻】

相關(guān)碩士學(xué)位論文 前2條

1 陳俊;企業(yè)內(nèi)部控制的審計測試研究[D];西北農(nóng)林科技大學(xué);2009年

2 冉茂勇;公司治理與審計意見相關(guān)性研究[D];江蘇大學(xué);2010年

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本文編號：1936442