本文選題：交通企業(yè) + 內(nèi)部審計(jì)�。� 參考：《武漢理工大學(xué)》2003年碩士論文

【摘要】： 內(nèi)部審計(jì)是在本單位主要負(fù)責(zé)人或者權(quán)力機(jī)構(gòu)的領(lǐng)導(dǎo)下，由單位內(nèi)部設(shè)置的獨(dú)立審計(jì)機(jī)構(gòu)和配備的專職審計(jì)人員，根據(jù)有關(guān)法規(guī)、制度，采用一定的程序和方法，獨(dú)立監(jiān)督和評(píng)價(jià)本單位及所屬單位財(cái)政收支、財(cái)務(wù)收支、經(jīng)濟(jì)活動(dòng)的真實(shí)、合法和效益的行為。它的目的是促進(jìn)加強(qiáng)經(jīng)濟(jì)管理和實(shí)現(xiàn)經(jīng)濟(jì)目標(biāo)。 交通企業(yè)建立內(nèi)部審計(jì)制度始于1984年。近20年來，交通企業(yè)為了適應(yīng)企業(yè)改革和發(fā)展的需要，按照“產(chǎn)權(quán)清晰、責(zé)任明確、政企分開、管理科學(xué)”的目標(biāo)和“自主經(jīng)營、自負(fù)盈虧、自我發(fā)展、自我約束”的要求，基本建立了內(nèi)部審計(jì)制度，并從內(nèi)部審計(jì)實(shí)踐中意識(shí)到了內(nèi)部審計(jì)監(jiān)督的重要性、必要性、有效性。實(shí)踐證明，建立健全內(nèi)部審計(jì)制度對(duì)于加強(qiáng)企業(yè)經(jīng)營管理、防范經(jīng)營風(fēng)險(xiǎn)、提高經(jīng)濟(jì)效益是非常必要的。 本文緊緊圍繞“交通企業(yè)內(nèi)部審計(jì)監(jiān)督研究”這一主題，從理論和實(shí)踐兩方面總結(jié)分析了國內(nèi)外企業(yè)內(nèi)部審計(jì)監(jiān)督的發(fā)展歷程，，肯定了交通企業(yè)內(nèi)部審計(jì)取得的成效，分析了交通企業(yè)內(nèi)部審計(jì)存在的問題，并運(yùn)用審計(jì)學(xué)、管理學(xué)和現(xiàn)代企業(yè)制度的相關(guān)理論，提出了完善和規(guī)范交通企業(yè)內(nèi)部審計(jì)監(jiān)督的基本思路和主要措施。文章首先通過比較系統(tǒng)的介紹國外企業(yè)特別是西方發(fā)達(dá)國家企業(yè)內(nèi)部審計(jì)實(shí)踐及特點(diǎn)，得出對(duì)我國交通企業(yè)建立內(nèi)部審計(jì)制度的啟示，然后結(jié)合我國交通企業(yè)內(nèi)部審計(jì)的發(fā)展現(xiàn)狀進(jìn)行實(shí)證分析，指出我國交通企業(yè)內(nèi)部審計(jì)存在的問題和缺陷，指出了今后的發(fā)展趨勢(shì)。在此基礎(chǔ)上，進(jìn)一步提出了加強(qiáng)交通企業(yè)內(nèi)部審計(jì)的指導(dǎo)思想、基本原則以及對(duì)內(nèi)部審計(jì)監(jiān)督的地位、職能、作用的新認(rèn)識(shí)。在加強(qiáng)和完善交通企業(yè)內(nèi)部審計(jì)監(jiān)督的主要措施方面，圍繞“人、法、技”建設(shè)和內(nèi)部審計(jì)應(yīng)注意的一些問題，提出了提高審計(jì)隊(duì)伍建設(shè)、加強(qiáng)內(nèi)部審計(jì)法規(guī)制度建設(shè)、改善內(nèi)部審計(jì)技術(shù)手段、實(shí)現(xiàn)監(jiān)督與服務(wù)并舉、規(guī)范內(nèi)部審計(jì)管理以及正確處理內(nèi)部審計(jì)的幾個(gè)關(guān)系等措施。 通過研究，本人希望為交通企業(yè)內(nèi)部審計(jì)工作的發(fā)展做些努力，為交通企業(yè)內(nèi)部審計(jì)實(shí)踐提供一些有價(jià)值的參考資料。
[Abstract]:Internal audit, under the leadership of the principal person in charge or the authority of the unit, is an independent audit institution set up within the unit and a full-time auditor who, in accordance with relevant laws and regulations and systems, adopts certain procedures and methods. To independently supervise and evaluate the true, legal and effective behavior of the financial revenue and expenditure, and economic activities of the unit and its affiliated units. Its purpose is to promote the strengthening of economic management and the realization of economic goals. The establishment of internal audit system in transportation enterprises began in 1984. In the past 20 years, in order to meet the needs of enterprise reform and development, the transportation enterprises have followed the requirements of "clear property rights, clear responsibilities, separation of government and enterprises, scientific management" and "autonomic management, self-financing, self-development, self-restraint". The internal audit system is established, and the importance, necessity and effectiveness of internal audit supervision are realized from the practice of internal audit. Practice has proved that it is very necessary to establish and perfect the internal audit system in order to strengthen the business management, prevent the operation risk and increase the economic benefit. This paper summarizes and analyzes the development course of internal audit supervision in domestic and foreign enterprises from the aspects of theory and practice, affirms the achievements of internal audit in transportation enterprises, analyzes the problems existing in internal audit of transportation enterprises, and applies audit science. The related theories of management and modern enterprise system put forward the basic ideas and main measures to perfect and standardize the internal audit supervision of transportation enterprises. Firstly, this paper systematically introduces the practice and characteristics of internal audit in foreign enterprises, especially in western developed countries, and draws the enlightenment to the establishment of internal audit system for Chinese transportation enterprises. Based on the analysis of the present situation of internal audit of transportation enterprises in China, this paper points out the problems and defects of internal audit of transportation enterprises in our country, and points out the development trend in the future. On this basis, the guiding ideology, basic principles and new understanding of the position, function and function of internal audit supervision in traffic enterprises are put forward. In the aspect of strengthening and perfecting the main measures of internal audit supervision of transportation enterprises, the paper puts forward some problems that should be paid attention to in the construction of "people, law, technique" and internal audit, and proposes to improve the construction of audit team and strengthen the construction of internal audit laws and regulations. Improving the technical means of internal audit, realizing the simultaneous development of supervision and service, standardizing internal audit management and correctly handling several relations of internal audit. I hope to make some efforts for the development of internal audit of transportation enterprises, and provide some valuable reference materials for the practice of internal audit of transportation enterprises.
【學(xué)位授予單位】：武漢理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2003
【分類號(hào)】：F239.45

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 王晨顥;審計(jì)系統(tǒng)流程化控制與靈活定制模板的設(shè)計(jì)與實(shí)現(xiàn)[D];復(fù)旦大學(xué);2011年

本文編號(hào)：2004345