【摘要】：上市公司具有相對(duì)完善公司治理結(jié)構(gòu)以及涉及較多利益團(tuán)體的特點(diǎn),但近年來上市公司頻頻暴露出公司舞弊事件,上市公司內(nèi)部治理成為人們關(guān)注的焦點(diǎn)。作為公司治理結(jié)構(gòu)和內(nèi)部控制體系的重要組成部分——上市公司內(nèi)部審計(jì)在公司監(jiān)督和管理上發(fā)揮舉足輕重的作用。然而,由于我國(guó)上市公司內(nèi)部審計(jì)在職能安排、機(jī)構(gòu)設(shè)置、人員要求和法律法規(guī)制定上大多機(jī)械式地照搬西方已有理念和做法,沒有從我國(guó)實(shí)際出發(fā),給內(nèi)部審計(jì)工作開展和職能的發(fā)揮造成困難。如何提高上市公司內(nèi)部審計(jì)的質(zhì)量,已成為實(shí)踐提出的現(xiàn)實(shí)而迫切的課題,具有重要理論研究和實(shí)際應(yīng)用價(jià)值。 本研究以經(jīng)濟(jì)學(xué)、現(xiàn)代會(huì)計(jì)學(xué)、審計(jì)學(xué)等理論為指導(dǎo),汲取國(guó)內(nèi)外內(nèi)部審計(jì)研究的前沿成果,采用規(guī)范分析與實(shí)證分析相結(jié)合的方法,以我國(guó)上市公司內(nèi)部審計(jì)的現(xiàn)狀、問題及對(duì)策分析為主線,從分析我國(guó)上市公司內(nèi)部審計(jì)存在必要性入手,探討了內(nèi)部審計(jì)的含義、本質(zhì)、依據(jù)、技術(shù)和職能,全面系統(tǒng)地剖析了我國(guó)上市公可內(nèi)部審計(jì)的發(fā)展?fàn)顩r、存在問題及其成因和對(duì)策。研究認(rèn)為,目前我國(guó)上市公司內(nèi)部審計(jì)存在著工作缺乏權(quán)威和獨(dú)立性、管理高層重視不夠、從業(yè)人員素質(zhì)不高、監(jiān)事會(huì)和審計(jì)委員會(huì)及其內(nèi)部審計(jì)職責(zé)相近甚至重疊等問題,集中表現(xiàn)為上市公司內(nèi)部審計(jì)工作低下。對(duì)此,通過對(duì)英美治理模式和大陸治理模式的分析,以及對(duì)我國(guó)上市公司股本結(jié)構(gòu)的縱向比較及股權(quán)集中度的國(guó)際橫向比較分析,認(rèn)
[Abstract]:Listed companies have the characteristics of relatively perfect corporate governance structure and involving more interest groups, but in recent years, listed companies have frequently exposed corporate fraud, and the internal governance of listed companies has become the focus of attention. As an important part of corporate governance structure and internal control system, internal audit of listed companies plays an important role in corporate supervision and management. However, most of the internal audit of listed companies in China mechanically copy the existing ideas and practices in the West in terms of functional arrangements, institutional settings, personnel requirements and the formulation of laws and regulations, and do not proceed from the reality of our country. It is difficult to carry out the internal audit work and give full play to its functions. How to improve the quality of internal audit of listed companies has become a realistic and urgent topic put forward by practice, and has important theoretical research and practical application value. Under the guidance of economics, modern accounting, audit and other theories, this study draws on the frontier achievements of internal audit research at home and abroad, adopts the method of combining normative analysis with empirical analysis, and takes the present situation of internal audit of listed companies in our country. The analysis of problems and countermeasures is the main line, starting with the analysis of the necessity of internal audit of listed companies in China, this paper probes into the meaning, essence, basis, technology and functions of internal audit. This paper comprehensively and systematically analyzes the development situation, existing problems, causes and countermeasures of listed public internal audit in China. The research holds that at present, there are some problems in the internal audit of listed companies in China, such as the lack of authority and independence, the insufficient attention of senior management, the low quality of employees, the similar or even overlapping responsibilities of the board of supervisors, the audit committee and their internal audit, and so on. The concentrated performance is the low internal audit work of listed companies. In this regard, through the analysis of the Anglo-American governance model and the mainland governance model, as well as the vertical comparison of the equity structure of listed companies in China and the international horizontal comparative analysis of ownership concentration, it is recognized that
【學(xué)位授予單位】：江蘇大學(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)碩士學(xué)位論文 前2條

1 高莉莎;公司內(nèi)部審計(jì)法律問題研究[D];西南政法大學(xué);2007年

2 林玉茹;建設(shè)項(xiàng)目全過程跟蹤審計(jì)研究[D];華南理工大學(xué);2012年

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本文編號(hào)：2475066