【摘要】： 隨著國(guó)內(nèi)外企業(yè)不斷地爆發(fā)財(cái)務(wù)丑聞，內(nèi)部審計(jì)受到了越來(lái)越多的企業(yè)，特別是上市公司的重視。內(nèi)部審計(jì)作為企業(yè)的自我約束機(jī)制，已成為現(xiàn)代企業(yè)制度的重要組成部分，是企業(yè)健全內(nèi)部控制、嚴(yán)肅財(cái)經(jīng)紀(jì)律、改善經(jīng)營(yíng)管理、提高經(jīng)濟(jì)效益的重要手段。然而，由于內(nèi)部審計(jì)在我國(guó)開(kāi)展的時(shí)間不長(zhǎng)，而且在很多企業(yè)中沒(méi)有得到應(yīng)有的重視并且地位低下，內(nèi)部審計(jì)作為企業(yè)加強(qiáng)管理、捉高經(jīng)濟(jì)效益的服務(wù)職能遠(yuǎn)沒(méi)有得到很好的發(fā)揮和利用。 本文作者以內(nèi)部審計(jì)的實(shí)務(wù)為基點(diǎn)，對(duì)內(nèi)部審計(jì)的職能作了進(jìn)一步的分析和研究，針對(duì)魯化企業(yè)內(nèi)部審計(jì)中存在的主要問(wèn)題，，并結(jié)合國(guó)內(nèi)大中型企業(yè)內(nèi)部審計(jì)中揭露出的普遍問(wèn)題，進(jìn)行了分析、研究和流程設(shè)計(jì)；對(duì)內(nèi)部審計(jì)的本質(zhì)、服務(wù)上的“內(nèi)向性”以及組織形式進(jìn)行了探索；從企業(yè)基礎(chǔ)制度重建和關(guān)鍵流程設(shè)計(jì)的角度，以完善內(nèi)部控制和改善風(fēng)險(xiǎn)管理為目標(biāo)，運(yùn)用控制論與系統(tǒng)論的觀點(diǎn)，對(duì)系統(tǒng)導(dǎo)向、風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)、經(jīng)濟(jì)責(zé)任審計(jì)等的方法和程序進(jìn)行了研究與設(shè)計(jì)；并為適應(yīng)內(nèi)部審計(jì)新形勢(shì)、完善內(nèi)部審計(jì)建設(shè)提出了自己的政策建議，以期對(duì)改善企業(yè)管理、加強(qiáng)內(nèi)部控制、完善公司治理結(jié)構(gòu)有所借鑒。本文作者提出了缺乏內(nèi)部審計(jì)的公司治理結(jié)構(gòu)是不完善的公司治理結(jié)構(gòu)；內(nèi)部審計(jì)要少做財(cái)務(wù)審計(jì)多做管理審計(jì)等新理念。
[Abstract]:As domestic and foreign enterprises break out financial scandals, more and more enterprises, especially listed companies, pay more and more attention to internal audit. As the self-restraint mechanism of enterprises, internal audit has become an important part of modern enterprise system. It is an important means for enterprises to improve internal control, strengthen financial discipline, improve management and increase economic efficiency. However, because the internal audit has not been carried out for a long time in our country, and has not received the due attention and the low status in many enterprises, the internal audit as the enterprise strengthens the management, The service function of catching high economic benefit is far from getting very good play and use. Based on the practice of internal audit, the author makes further analysis and research on the function of internal audit, aiming at the main problems existing in the internal audit of Luhua enterprise. Combined with the general problems exposed in the internal audit of large and medium-sized enterprises in China, this paper analyzes, studies and designs the process, explores the essence of internal audit, the "introversion" of service and the organizational form. From the angle of enterprise basic system reconstruction and key process design, aiming at perfecting internal control and improving risk management, the author applies the viewpoints of cybernetics and system theory to conduct system-oriented and risk-based internal audit. The methods and procedures of economic responsibility audit are studied and designed, and some policy suggestions are put forward to improve the management of enterprises and strengthen internal control in order to adapt to the new situation of internal audit and perfect the construction of internal audit. Improve the corporate governance structure for reference. The author of this paper puts forward the new idea that the corporate governance structure without internal audit is imperfect and that internal audit should do less financial audit and more management audit.
【學(xué)位授予單位】：西南交通大學(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)：2212949