本文關(guān)鍵詞： 集團(tuán)公司 內(nèi)部審計 管理模式　出處：《西北大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：近些年,陜西省通過實施大企業(yè)大集團(tuán)戰(zhàn)略,一批規(guī)模化、規(guī)范化的大企業(yè)經(jīng)過重組、并購、參股等方式逐步成長壯大。企業(yè)的發(fā)展需要自身內(nèi)部監(jiān)督控制和風(fēng)險意識的提高,而內(nèi)部審計就是企業(yè)對內(nèi)部控制系統(tǒng)的再控制,在當(dāng)前集團(tuán)企業(yè)戰(zhàn)略發(fā)展變化的情況下,內(nèi)部審計職能和作用是否能夠充分發(fā)揮,直接關(guān)系到企業(yè)的健康發(fā)展。 延長石油集團(tuán)經(jīng)過1998年和2005年兩次大規(guī)模重組,目前,已發(fā)展成為以油氣勘探、開采、加工、管道運(yùn)輸、產(chǎn)品銷售,石油和天然氣化工、裝備制造、工程建設(shè)、技術(shù)研發(fā)等為主營業(yè)務(wù),并涉足煤炭、戰(zhàn)略性新能源產(chǎn)業(yè)、房地產(chǎn)、酒店管理等領(lǐng)域,擁有25家二級子公司,50多個生產(chǎn)經(jīng)營單位的大型集團(tuán)公司。集團(tuán)公司對所屬企業(yè)的管控模式,按照集權(quán)和分權(quán)程度的不同,分為操作型管控、戰(zhàn)略型管控和財務(wù)型管控三種模式,在不同的管控模式下,對所屬企業(yè)職能管理的重點和深度也有所不同。隨著集團(tuán)規(guī)模的不斷擴(kuò)大,多元化層級的增加,原有的內(nèi)部審計管理模式與集團(tuán)發(fā)展戰(zhàn)略及管理定位不匹配的問題逐漸顯現(xiàn)。 本文運(yùn)用管理學(xué)理論及觀點,對目前延長石油集團(tuán)內(nèi)部審計管理體系運(yùn)行過程中出現(xiàn)的問題進(jìn)行分析和探討,結(jié)合國內(nèi)外內(nèi)部審計管理先進(jìn)經(jīng)驗,提出集團(tuán)內(nèi)部審計管理模式改進(jìn)應(yīng)當(dāng)突出以集中管理為主、分級管理為輔的集中化管理特征,秉承權(quán)威性、獨立性、有效性及成本效益原則,建立內(nèi)部審計集中化管理模型,優(yōu)化審計資源配置；確立審計信息管理系統(tǒng)平臺,實現(xiàn)審計業(yè)務(wù)專業(yè)化、審計流程標(biāo)準(zhǔn)化管理；并嘗試采用平衡積分卡方法,完善內(nèi)部審計績效評價管理,提高集團(tuán)公司內(nèi)部審計質(zhì)量控制。 內(nèi)部審計管理體系的改進(jìn)研究不僅是為了解決集團(tuán)本部經(jīng)營管理中存在的問題,更重要的是根據(jù)不同的內(nèi)部監(jiān)督和管理的需要,解決好所屬企業(yè)的協(xié)同管理關(guān)系。改進(jìn)原有審計管理體系將有助于對集團(tuán)內(nèi)部控制制度進(jìn)行評價,促進(jìn)集團(tuán)公司各板塊企業(yè)增收節(jié)支、提升管理,充分發(fā)揮內(nèi)部審計的“免疫系統(tǒng)”功能。
[Abstract]:In recent years, Shaanxi Province through the implementation of large enterprises and large group strategy, a number of large-scale, standardized large enterprises through restructuring, mergers and acquisitions. The development of the enterprise needs the improvement of its own internal supervision control and risk consciousness, and the internal audit is the re-control of the internal control system. Under the circumstance of the development and change of the group enterprise strategy, whether the function and function of internal audit can be brought into full play is directly related to the healthy development of the enterprise. After two large-scale reorganization in 1998 and 2005, Yanchang Petroleum Group has developed into oil and gas exploration, exploitation, processing, pipeline transportation, product sales, petroleum and natural gas chemical industry. Equipment manufacturing, engineering construction, technology research and development as the main business, and involved in coal, strategic new energy industry, real estate, hotel management and other fields, with 25 secondary subsidiaries. According to the different degree of centralization and decentralization, it can be divided into three modes: operational control, strategic control and financial control. Under the different management and control mode, the emphasis and depth of the functional management of the affiliated enterprises are also different. With the continuous expansion of the group size, the increase of the level of diversification. The original internal audit management mode and group development strategy and management positioning mismatch gradually appeared. Based on the theory and viewpoint of management, this paper analyzes and discusses the problems in the running process of the internal audit management system of Yanchang Petroleum Group, and combines the advanced experience of internal audit management at home and abroad. It is pointed out that the improvement of the internal audit management mode of the group should focus on the centralized management, supplemented by the hierarchical management, and uphold the principles of authority, independence, effectiveness and cost-effectiveness. Establishing the centralized management model of internal audit and optimizing the allocation of audit resources; Establish the platform of audit information management system, realize the specialization of audit business, and standardize the management of audit process; It also tries to improve the internal audit performance evaluation management and improve the internal audit quality control by using the balanced integral card method. The research on the improvement of internal audit management system is not only to solve the problems existing in the management of the group headquarters, but also to meet the needs of different internal supervision and management. Improve the original audit management system will help to evaluate the internal control system of the group, promote the group companies to increase revenue and save money, improve management. Give full play to the "immune system" function of internal audit.
【學(xué)位授予單位】：西北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F239.45;F426.22

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