【摘要】：進(jìn)入21世紀(jì),世界經(jīng)濟(jì)、政治、社會(huì)和文化格局都發(fā)生了很大的變化,企業(yè)內(nèi)外環(huán)境也在不斷的發(fā)展變化,這一切都使得企業(yè)的經(jīng)營(yíng)管理理念隨著不斷改變。價(jià)值導(dǎo)向成為企業(yè)經(jīng)濟(jì)行為的活動(dòng)準(zhǔn)則,而實(shí)現(xiàn)價(jià)值的增值也逐漸成為企業(yè)經(jīng)營(yíng)管理的主要目標(biāo)。企業(yè)生存發(fā)展的動(dòng)力就在于能夠?yàn)樗姓咭约袄嫦嚓P(guān)者謀取利益和創(chuàng)造價(jià)值。內(nèi)部審計(jì)部門(mén)作為企業(yè)經(jīng)營(yíng)管理過(guò)程中不可或缺的一個(gè)職能部門(mén),應(yīng)該以企業(yè)組織的整體目標(biāo)為目標(biāo),積極發(fā)揮其為企業(yè)增值的效用。因此,僅以查錯(cuò)防弊為主要目標(biāo)的傳統(tǒng)內(nèi)部審計(jì)已經(jīng)不能滿(mǎn)足現(xiàn)代企業(yè)管理的需要,為了不被企業(yè)組織淘汰,內(nèi)部審計(jì)逐漸有了新的發(fā)展與變革。增值型內(nèi)部審計(jì)就是為了適應(yīng)現(xiàn)代企業(yè)內(nèi)外環(huán)境變化,為了幫助企業(yè)實(shí)現(xiàn)價(jià)值增加而逐步產(chǎn)生的。隨著增值型內(nèi)部審計(jì)的不斷發(fā)展壯大,相關(guān)的理論研究也在不斷深入。 而關(guān)于增值型內(nèi)部審計(jì)如何實(shí)現(xiàn)其增值的目標(biāo),其部門(mén)及員工能否有效的履行職責(zé),其業(yè)績(jī)?cè)撊绾魏侠碓u(píng)價(jià),是值得我們深入研究與探討的問(wèn)題。過(guò)去的內(nèi)部審計(jì)業(yè)績(jī)?cè)u(píng)價(jià)標(biāo)準(zhǔn)已不適合評(píng)價(jià)現(xiàn)代增值型內(nèi)部審計(jì)的工作。本文從內(nèi)部審計(jì)的最新增值功能出發(fā),結(jié)合國(guó)內(nèi)外相關(guān)理論研究成果和我國(guó)企業(yè)增值型內(nèi)部審計(jì)及其業(yè)績(jī)?cè)u(píng)價(jià)的現(xiàn)狀,對(duì)我國(guó)企業(yè)增值型內(nèi)部審計(jì)業(yè)績(jī)?cè)u(píng)價(jià)進(jìn)行了較為系統(tǒng)的研究。 本文搜集分析了國(guó)內(nèi)外關(guān)于增值型內(nèi)部審計(jì)及其業(yè)績(jī)?cè)u(píng)價(jià)等方面的研究資料與案例,大體上了解了該領(lǐng)域的研究發(fā)展?fàn)顩r,并確定了本文研究的出發(fā)點(diǎn)。通過(guò)梳理內(nèi)部審計(jì)職能的發(fā)展演變歷程,總結(jié)出了增值型內(nèi)部審計(jì)提供增值服務(wù)的途徑。接著本文又闡述了我國(guó)企業(yè)增值型內(nèi)部審計(jì)的現(xiàn)狀,提出必須盡快建立增值型內(nèi)部審計(jì)業(yè)績(jī)?cè)u(píng)價(jià)體系。最后,依據(jù)平衡計(jì)分卡法構(gòu)建了增值型內(nèi)部審計(jì)業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)框架,并結(jié)合層次分析法和德?tīng)柗品?最終確定了增值型內(nèi)部審計(jì)業(yè)績(jī)?cè)u(píng)價(jià)體系。本文在最后部分還結(jié)合案例,采用實(shí)證研究的方法,驗(yàn)證了提出的評(píng)價(jià)體系。
[Abstract]:In the 21st century, great changes have taken place in the world economy, politics, society and culture, and the environment inside and outside the enterprise has been changing constantly. Value orientation has become the activity criterion of enterprise economic behavior, and the realization of value increment has gradually become the main goal of enterprise management. The motive force of enterprise's survival and development lies in seeking benefits and creating value for owners and stakeholders. As an indispensable functional department in the process of enterprise management, the internal audit department should take the overall goal of the enterprise organization as the goal, and give full play to its utility of adding value to the enterprise. Therefore, the traditional internal audit, which only aims at checking mistakes and preventing malpractices, can not meet the needs of modern enterprise management. In order not to be eliminated by enterprise organizations, internal audit has gradually developed and changed. Value-added internal audit is to adapt to the internal and external environment changes in modern enterprises, to help enterprises achieve value increase and gradually produce. With the development of value-added internal audit, the related theoretical research is also deepening. However, how to achieve the goal of value-added internal audit, whether the department and staff can effectively perform their duties, how to evaluate their performance is worthy of our in-depth study and discussion. The past internal audit performance evaluation standards are not suitable for the evaluation of modern value-added internal audit work. Starting from the latest value-added function of internal audit, this paper combines the relevant theoretical research results at home and abroad and the present situation of value-added internal audit and its performance evaluation in our country. This paper makes a systematic study on the evaluation of internal audit performance of value-added enterprises in China. This paper collects and analyzes the domestic and foreign research materials and cases on value-added internal audit and its performance evaluation, and generally understands the research and development situation in this field, and determines the starting point of this study. Through combing the development and evolution of internal audit function, this paper summarizes the ways of value-added internal audit to provide value-added services. Then this paper expounds the present situation of value-added internal audit in our country, and points out that it is necessary to establish the performance evaluation system of value-added internal audit as soon as possible. Finally, according to the balanced scorecard method, the evaluation index framework of value-added internal audit performance is constructed, and the evaluation system of value-added internal audit performance is determined by combining AHP and Delphi method. In the last part of this paper, the proposed evaluation system is verified by the empirical research method combined with a case study.
【學(xué)位授予單位】：安徽財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：F239.45

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