天堂国产午夜亚洲专区-少妇人妻综合久久蜜臀-国产成人户外露出视频在线-国产91传媒一区二区三区

當(dāng)前位置:主頁 > 管理論文 > 審計管理論文 >

湖南省煙草公司內(nèi)部審計獨立性保障機制研究

發(fā)布時間:2018-06-16 17:16

  本文選題:內(nèi)部審計 + 獨立性��; 參考:《湖南大學(xué)》2011年碩士論文


【摘要】:審計的獨立性是審計理論中的一個最基本的問題,也是我們國家審計實踐中所面臨的一個主要的問題。本文以湖南省煙草公司內(nèi)部審計為背景,從分析湖南省煙草公司內(nèi)部審計的現(xiàn)狀入手,深入剖析了其存在的問題,并在此基礎(chǔ)之上提出了以委派制為核心的獨立性保障型內(nèi)部審計機制,最后還對其在實施之后的運行成果進行了總結(jié)與分析。 內(nèi)部審計是法人治理結(jié)構(gòu)下企業(yè)內(nèi)部控制的重要環(huán)節(jié),本文根據(jù)湖南省煙草公司黨組提出的“建設(shè)一個高效運轉(zhuǎn)的審計工作平臺,實行人員統(tǒng)一調(diào)配,業(yè)務(wù)統(tǒng)一管理,充分發(fā)揮內(nèi)部審計的職能”的要求,為了能夠保證內(nèi)部審計工作有力地開展以確保其成為單位的“免疫系統(tǒng)”。因此,本文在運用與企業(yè)內(nèi)部控制與內(nèi)部審計相關(guān)的基本理論基礎(chǔ)之上,對湖南省煙草公司內(nèi)部審計工作中存在的問題及原因進行了深入剖析,找出目前湖南省煙草公司內(nèi)部審計工作中所存在的最突出問題——審計獨立性不強,同時在充分借鑒一些國內(nèi)大型集團公司內(nèi)部審計管理的先進做法的情況下,以強化內(nèi)部審計的獨立性為目的,,提出了以委派制為核心,以組織結(jié)構(gòu)建設(shè)、人力資源管理以及審計技術(shù)革新為基本內(nèi)容的內(nèi)部審計獨立性的保障機制,以確保湖南省煙草公司內(nèi)部審計“找問題,查原因,揭風(fēng)險,提建議”的職能能夠得到充分發(fā)揮,在國家煙草專賣局“嚴(yán)格規(guī)范,富有效率,充滿活力”的要求下保障企業(yè)各項經(jīng)濟活動能夠規(guī)范、有效地開展。
[Abstract]:The independence of audit is one of the most basic problems in the audit theory, and is also a major problem in our national audit practice. This paper, based on the internal audit of the tobacco companies in Hunan Province, analyzes the existing problems of the internal audit in Hunan province and analyzes its existing problems, and puts forward some suggestions on this basis. The independent guarantee type internal audit mechanism with the core of the appointment system is put forward. Finally, the operation results after its implementation are summarized and analyzed.
The internal audit is an important part of the internal control of the enterprise under the corporate governance structure. This article is based on the requirements of "building an efficient and operating audit work platform, implementing the unified deployment of personnel, unified management of business and fully exerting the functions of internal audit", in order to ensure the effective internal audit work, which is proposed by the Party group of the tobacco companies of Hunan province. Therefore, on the basis of the basic theories related to internal control and internal audit of enterprises, this paper makes a thorough analysis of the existing problems and causes in the internal audit work of the tobacco companies in Hunan Province, and finds out the internal audit work of the Hunan tobacco companies. In order to strengthen the independence of internal audit, the most prominent issue of the most outstanding problem is that audit independence is not strong and the independence of internal audit is strengthened. The basic content is the organization structure, human resources management and the innovation of audit technology. Security mechanism of the independence of internal audit, internal audit to ensure that the tobacco companies of Hunan province to find the problem, check the reason, mortgage risk, advice "functions can be brought into full play, in the National Tobacco Monopoly Bureau to" strict, efficient, security and the economic activities of enterprises to standardize the vibrant "requirement, effectively carry out.
【學(xué)位授予單位】:湖南大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2011
【分類號】:F239.45

【引證文獻】

相關(guān)期刊論文 前1條

1 牛曉紅;院振東;;試論如何提高企業(yè)內(nèi)部審計質(zhì)量——以煙草企業(yè)為例[J];中國集體經(jīng)濟;2013年15期



本文編號:2027492

資料下載
論文發(fā)表

本文鏈接:http://sikaile.net/guanlilunwen/shenjigli/2027492.html


Copyright(c)文論論文網(wǎng)All Rights Reserved | 網(wǎng)站地圖 |

版權(quán)申明:資料由用戶f5fe6***提供,本站僅收錄摘要或目錄,作者需要刪除請E-mail郵箱bigeng88@qq.com