本文選題：審計(jì) + 戰(zhàn)略審計(jì)　； 參考：《東北財(cái)經(jīng)大學(xué)》2005年碩士論文

【摘要】：企業(yè)戰(zhàn)略審計(jì)是指在對企業(yè)戰(zhàn)略制定過程進(jìn)行評價(jià)時(shí),通過對企業(yè)戰(zhàn)略制定相關(guān)問題(比如企業(yè)目標(biāo)、使命,戰(zhàn)略制定背景)的審查以確定戰(zhàn)略制定過程的科學(xué)合理性,并將相關(guān)信息及改進(jìn)的建議措施反饋給企業(yè)決策層的過程。在市場經(jīng)濟(jì)條件下,企業(yè)戰(zhàn)略是企業(yè)一切行動的指南,是企業(yè)長期生存發(fā)展的核心問題。在這種情況下,如果拋開企業(yè)治理的需要,采取傳統(tǒng)的審計(jì)方法來研究企業(yè)的戰(zhàn)略問題顯然是不現(xiàn)實(shí)的,忽視了戰(zhàn)略問題的審計(jì)無法對決策層的決策能力進(jìn)行有效監(jiān)督,無法考核決策層是否按照企業(yè)價(jià)值最大化的要求進(jìn)行戰(zhàn)略決策,也無力評價(jià)決策層是否有能力做出有效的決策。 由于戰(zhàn)略審計(jì)還是一個(gè)新興的課題,理論界和實(shí)務(wù)界對企業(yè)戰(zhàn)略審計(jì)的研究還很少。國外的學(xué)者對這一課題的研究目前處于一個(gè)初級階段,我國學(xué)者目前對這一課題的研究也處于起步階段。縱觀國內(nèi)外已有的戰(zhàn)略審計(jì)研究成果,雖然研究的對象各異、角度不同,但對戰(zhàn)略審計(jì)理論深入的、系統(tǒng)的探討卻很少,而且已有的理論觀點(diǎn)也是各家之言,未經(jīng)實(shí)踐檢驗(yàn),也有值得商榷之處。 本文從我國實(shí)際出發(fā),參考和借鑒了國內(nèi)外有關(guān)企業(yè)戰(zhàn)略審計(jì)方面的文獻(xiàn)和資料,著重對企業(yè)戰(zhàn)略審計(jì)理論和應(yīng)用程序及方法進(jìn)行了系統(tǒng)、深入的探討,力求使我們對企業(yè)戰(zhàn)略審計(jì)能有進(jìn)一步的深刻了解。并且本文還探討了企業(yè)戰(zhàn)略審計(jì)在我國發(fā)展的可能性、必要性,并對企業(yè)戰(zhàn)略審計(jì)在我國實(shí)施的前景進(jìn)行展望,具有較強(qiáng)的現(xiàn)實(shí)意義。 本文共分為四個(gè)部分:第一部分是對企業(yè)戰(zhàn)略審計(jì)的需求與供給進(jìn)行分析;第二部分是對企業(yè)戰(zhàn)略審計(jì)的基本內(nèi)涵和特征做了一個(gè)簡要的概述,并將其與傳統(tǒng)審計(jì)進(jìn)行了多方面的比較。這其中包括基本理念、關(guān)注重心、發(fā)現(xiàn)異常的策略、對審計(jì)風(fēng)險(xiǎn)的態(tài)度和對審計(jì)企業(yè)的看法這五個(gè)方面進(jìn)行比較;第三部分提出了企業(yè)戰(zhàn)略審計(jì)的實(shí)施程序,并在傳統(tǒng)審計(jì)方法的基礎(chǔ)上,提出了適用于企業(yè)戰(zhàn)略審計(jì)的對比分析、成本效益分析等幾種方法,最后提到了進(jìn)行企
[Abstract]:Enterprise strategic audit is to determine the scientific rationality of the strategy making process by reviewing the relevant issues (such as enterprise objectives, mission, strategic background) when evaluating the process of enterprise strategy making. And feedback the relevant information and improvement measures to the process of enterprise decision-making. Under the condition of market economy, enterprise strategy is the guide of all actions and the core problem of long-term survival and development. In this case, if the need of corporate governance is set aside, it is obvious that it is unrealistic to adopt the traditional audit method to study the strategic problem of the enterprise, and the audit that ignores the strategic problem cannot effectively supervise the decision-making ability of the decision-making level. It is impossible to assess whether the decision makers are able to make strategic decisions according to the requirements of maximizing the value of the enterprises, nor to evaluate whether the decision makers have the ability to make effective decisions. As strategic audit is still a new topic, there are few researches on enterprise strategic audit in theory and practice. The research on this subject by foreign scholars is at a preliminary stage, and the research on this subject by Chinese scholars is still in its infancy. Looking at the existing research results of strategic audit at home and abroad, although the research object is different, the research angle is different, but the strategic audit theory is deep, the systematic discussion is very few, and the existing theory viewpoint is also each word, has not been tested in practice. There is also room for discussion. Starting from the reality of our country and referring to the domestic and foreign literature and materials on the strategic audit of enterprises, this paper focuses on the systematic and in-depth discussion of the theory, application program and method of the strategic audit of enterprises. Make every effort to make us to the enterprise strategy audit can have further deep understanding. This paper also discusses the possibility and necessity of the development of enterprise strategic audit in China, and looks forward to the prospect of the implementation of enterprise strategic audit in China, which has a strong practical significance. This paper is divided into four parts: the first part is to analyze the demand and supply of the enterprise strategic audit, the second part is to make a brief summary of the basic connotation and characteristics of the enterprise strategic audit. It is compared with traditional audit in many aspects. This includes five aspects: the basic idea, the focus of attention, the strategy of finding the abnormal, the attitude to the audit risk and the view of the audit enterprise. The third part puts forward the implementation procedure of the enterprise strategic audit. On the basis of the traditional audit method, this paper puts forward several methods, such as comparative analysis, cost-benefit analysis and so on, which are suitable for enterprise strategic audit.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號】：F239.4

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 王秀萍;;審計(jì)理論與方法芻議[J];現(xiàn)代經(jīng)濟(jì)信息;2011年09期

相關(guān)博士學(xué)位論文 前1條

1 盛紅;風(fēng)險(xiǎn)環(huán)境下企業(yè)戰(zhàn)略績效審計(jì)研究[D];遼寧大學(xué);2011年

相關(guān)碩士學(xué)位論文 前2條

1 曾紅毅;內(nèi)部審計(jì)執(zhí)行力的研究[D];西南財(cái)經(jīng)大學(xué);2006年

2 張瑩;戰(zhàn)略管理審計(jì)若干問題研究[D];廈門大學(xué);2006年

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本文編號：1965749