本文選題：上市公司 + 內(nèi)部審計(jì)�。� 參考：《中南大學(xué)》2005年碩士論文

【摘要】：20世紀(jì)90年代以后,隨著我國(guó)市場(chǎng)經(jīng)濟(jì)體制改革進(jìn)程的加快,內(nèi)部審計(jì)作為企事業(yè)單位內(nèi)部管理的一個(gè)重要組成部分,得到了空前的發(fā)展,對(duì)公司的經(jīng)營(yíng)管理也起到了越來越重要的作用。 本文立足于國(guó)內(nèi)實(shí)踐,以我國(guó)的上市公司為研究對(duì)象。近年來,我國(guó)上市公司為了提高內(nèi)部審計(jì)質(zhì)量做了大量的工作,內(nèi)部審計(jì)質(zhì)量也得到了改善,涌現(xiàn)出了像武鋼這樣的內(nèi)審先進(jìn)單位。但由于受到外部環(huán)境、領(lǐng)導(dǎo)的重視程度、審計(jì)人員的素質(zhì)以及審計(jì)程序方法等的影響,目前內(nèi)部審計(jì)質(zhì)量普遍仍然不高。文章認(rèn)為,要提高內(nèi)部審計(jì)質(zhì)量,有三個(gè)問題是值得注意的:一是要保證內(nèi)部審計(jì)的獨(dú)立性;二是要處理好內(nèi)部審計(jì)與公司治理、獨(dú)立董事、審計(jì)委員會(huì)、單位其他部門以及內(nèi)部控制的關(guān)系;三是內(nèi)部審計(jì)外部化問題。同時(shí),文章對(duì)提高上市公司內(nèi)部審計(jì)質(zhì)量提出了對(duì)策。最后,文章以成都播瑞傳播股份有限公司為例,對(duì)其內(nèi)部審計(jì)進(jìn)行了研究,提出了改進(jìn)建議。
[Abstract]:After the 1990s, with the acceleration of the reform process of the market economy system in our country, the internal audit, as an important part of the internal management of enterprises and institutions, has been developed unprecedentedly. The management of the company has also played a more and more important role. Based on domestic practice, this paper takes listed companies in China as the research object. In recent years, China's listed companies have done a lot of work to improve the quality of internal audit, and the quality of internal audit has also been improved, resulting in the emergence of advanced internal audit units such as WISCO. However, due to the external environment, the importance of leadership, the quality of auditors and audit procedures, the quality of internal audit is still generally not high. The article holds that to improve the quality of internal audit, there are three problems that deserve attention: one is to ensure the independence of internal audit; the other is to properly handle internal audit and corporate governance, independent director, audit committee, Other departments of the unit and the relationship between internal control; third, internal audit externalization. At the same time, the article puts forward countermeasures to improve the internal audit quality of listed companies. Finally, taking Chengdu Yari Communication Co., Ltd as an example, this paper studies its internal audit and puts forward some suggestions for improvement.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2005
【分類號(hào)】：F239.45

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 陳炎剛;邵凱;;企業(yè)內(nèi)部審計(jì)的風(fēng)險(xiǎn)與控制研究[J];福建論壇(社科教育版);2009年12期

相關(guān)碩士學(xué)位論文 前6條

1 李蓮;上市公司內(nèi)部審計(jì)質(zhì)量影響因素分析[D];西南財(cái)經(jīng)大學(xué);2011年

2 楊威;上市公司內(nèi)部審計(jì)問題研究[D];東北師范大學(xué);2008年

3 蔡麗萍;我國(guó)上市公司內(nèi)部審計(jì)研究[D];南昌大學(xué);2008年

4 黃素春;完善THKJ股份有限公司內(nèi)部審計(jì)對(duì)策研究[D];南昌大學(xué);2009年

5 曹紅;我國(guó)上市公司內(nèi)部審計(jì)研究[D];武漢理工大學(xué);2010年

6 陳偉坤;敏實(shí)集團(tuán)內(nèi)部審計(jì)問題研究[D];吉林大學(xué);2012年

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本文編號(hào)：2093975