【摘要】：國有企業(yè)是我國國民經(jīng)濟(jì)的基礎(chǔ)，是經(jīng)濟(jì)體制改革的主攻方向，是國民經(jīng)濟(jì)戰(zhàn)略重組的首要對象。改革開放以來，由于現(xiàn)代企業(yè)制度的推行，必然要求國有企業(yè)具有市場化運(yùn)作的科學(xué)管理方式。良好的內(nèi)控機(jī)制是現(xiàn)代企業(yè)制度的管理核心。企業(yè)內(nèi)部審計是現(xiàn)代企業(yè)在監(jiān)督管理過程中不可缺少的重要手段。 本文在充分論證國有企業(yè)內(nèi)部審計與主觀、客觀環(huán)境的關(guān)系后，提出了以審計環(huán)境做為邏輯起點(diǎn)，構(gòu)建國有企業(yè)內(nèi)部審計研究理論體系的觀點(diǎn)，以及加大審計監(jiān)督體系之間的互通性和互補(bǔ)性，努力消除國家審計、內(nèi)部審計、民間審計評價的差異性和排他性，建立審計信息對稱理論等一系列觀點(diǎn)。 本文分為五大部分： 第一部分，指出研究國有企業(yè)內(nèi)部審計環(huán)境的意義。 第二部分，論述國有企業(yè)內(nèi)部審計環(huán)境的概念、特點(diǎn)及其內(nèi)容的劃分。 第三部分，也是本文的核心，詳盡論述了國有企業(yè)內(nèi)部審計與主、客觀環(huán)境的關(guān)系。 第四部分，對國有企業(yè)與中外企業(yè)內(nèi)部審計的環(huán)境進(jìn)行了比較研究。 第五部分，，對國有企業(yè)內(nèi)部審計及其環(huán)境進(jìn)行綜合思考，表述了個人的見解和主張。
[Abstract]:State-owned enterprises are the foundation of our national economy, the main direction of economic system reform, and the primary object of the strategic reorganization of national economy. Since the reform and opening up, due to the implementation of the modern enterprise system, state-owned enterprises must have a scientific management mode of market-oriented operation. Good internal control mechanism is the management core of modern enterprise system. The internal audit of enterprises is an indispensable means in the process of supervision and management of modern enterprises. After fully demonstrating the relationship between internal audit of state-owned enterprises and subjective and objective environment, this paper puts forward the viewpoint that the audit environment is the logical starting point to construct the theoretical system of internal audit research in state-owned enterprises. It also makes great efforts to eliminate the differences and exclusivity of the evaluation of state audit, internal audit and folk audit, and establishes the theory of audit information symmetry, and so on, to increase the interoperability and complementarity between audit supervision systems and to eliminate the differences and exclusions of national audit, internal audit and folk audit evaluation. This paper is divided into five parts: the first part points out the significance of studying the internal audit environment of state-owned enterprises. The second part discusses the concept, characteristics and content of the internal audit environment of state-owned enterprises. The third part, which is the core of this paper, discusses in detail the relationship between internal audit and subjective and objective environment of state-owned enterprises. The fourth part makes a comparative study on the environment of internal audit between state-owned enterprises and Chinese-foreign enterprises. The fifth part, the internal audit of state-owned enterprises and its environment for comprehensive thinking, personal views and opinions.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2004
【分類號】：F239.45

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

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

本文編號：2149486