發(fā)布時(shí)間：2018-02-27 02:12

  本文關(guān)鍵詞： 管理動(dòng)機(jī) 治理動(dòng)機(jī) 內(nèi)部審計(jì) 公司治理　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2007年碩士論文　論文類型：學(xué)位論文

【摘要】： 內(nèi)部審計(jì)部門設(shè)立的動(dòng)機(jī)是什么?從內(nèi)審部門的歷史演進(jìn)來(lái)看,內(nèi)審部門的設(shè)立動(dòng)機(jī)可以分為管理和治理兩種動(dòng)機(jī)。這兩類動(dòng)機(jī)下的內(nèi)部審計(jì)既有區(qū)別,又有聯(lián)系。 內(nèi)部審計(jì)部門的隸屬情況為區(qū)別內(nèi)審部門的設(shè)立動(dòng)機(jī)提供了一種思路。如果內(nèi)審部門被置于管理層的直接領(lǐng)導(dǎo)和控制之下之下,在公司管理的組織框架內(nèi)發(fā)揮其作用,則可以認(rèn)為內(nèi)審部門的設(shè)立主要是出于管理動(dòng)機(jī)而設(shè)立的;如果內(nèi)審部門被置于董事會(huì)、監(jiān)事會(huì)或?qū)徲?jì)委員會(huì)的直接領(lǐng)導(dǎo)下,在公司治理的構(gòu)架下發(fā)揮作用,則可以認(rèn)為內(nèi)審部門的設(shè)立主要是出于公司治理的考慮。本文整理了01—05滬市IPO上市公司是否單設(shè)內(nèi)審部門及其內(nèi)審部門隸屬情況表,通過(guò)對(duì)數(shù)據(jù)的整理發(fā)現(xiàn)我國(guó)上市公司中還有相當(dāng)數(shù)量沒(méi)有單獨(dú)設(shè)立內(nèi)部審計(jì)部門,在單獨(dú)設(shè)立內(nèi)審部門的上市公司中,高達(dá)76%的內(nèi)審部門直接隸屬于總經(jīng)理的控制之下,說(shuō)明了我國(guó)上市公司設(shè)置內(nèi)審部門的主要?jiǎng)訖C(jī)還是出于管理的需要,更多關(guān)注的還是基礎(chǔ)管理和職能管理,還沒(méi)有將內(nèi)部審計(jì)上升到公司治理重要制度安排的高度。 影響內(nèi)部審計(jì)公司治理作用發(fā)揮的因素也是本文研究的重點(diǎn),這些因素可以很好的解釋我國(guó)內(nèi)審部門公司治理功能發(fā)揮有限的原因。筆者認(rèn)為可以從公司內(nèi)部和外部?jī)蓚�(gè)方面來(lái)探究這些影響因素。內(nèi)部因素主要是公司治理結(jié)構(gòu)中董事會(huì)(或監(jiān)事會(huì))的作用并未發(fā)揮出來(lái),內(nèi)審部門的直接隸屬機(jī)構(gòu)本身的治理職能就存在缺陷,內(nèi)部審計(jì)的治理功能就必然大打折扣;外部因素主要是我國(guó)的產(chǎn)品市場(chǎng)、股票市場(chǎng)和經(jīng)理人市場(chǎng)還難以對(duì)經(jīng)營(yíng)管理層形成強(qiáng)有力的監(jiān)督。 本文從內(nèi)部審計(jì)的目標(biāo)、職能、對(duì)象以及獨(dú)立性對(duì)管理動(dòng)機(jī)和治理動(dòng)機(jī)下的內(nèi)部審計(jì)區(qū)別做出了分析說(shuō)明。接著探討了管理動(dòng)機(jī)與治理動(dòng)機(jī)下內(nèi)部審計(jì)的聯(lián)系。最后又以中石油公司為案例具體分析了公司治理、管理與內(nèi)部審計(jì)的關(guān)系。
[Abstract]:What are the motivations for setting up an internal audit department? From the historical evolution of the internal audit department, the motivation of the internal audit department can be divided into two kinds of motivation: management and governance. The membership of the internal audit department provides a way to distinguish the motivation for the establishment of the internal audit department. If the internal audit department is placed under the direct leadership and control of the management and plays its role within the organizational framework of the company's management, If the internal audit department is placed under the direct leadership of the board of directors, the board of supervisors or the audit committee, and under the framework of corporate governance, It can be considered that the establishment of internal audit department is mainly due to the consideration of corporate governance. This paper collates whether or not the IPO listed company in Shanghai Stock Exchange on 01-05 has a separate internal audit department and its internal audit department membership table. Through the analysis of the data, it is found that a considerable number of listed companies in our country have not set up an internal audit department separately. Of the listed companies with separate internal audit departments, up to 76% of the internal audit departments are directly under the control of the general manager. It shows that the main motive of setting up internal audit department of listed companies in our country is still out of the need of management, more attention is paid to basic management and functional management, and the internal audit has not been raised to the height of the important institutional arrangement of corporate governance. The factors that affect the governance function of internal audit companies are also the focus of this paper. These factors can explain the limited function of corporate governance of internal audit department in our country. I think we can explore these factors from two aspects: internal and external. Internal factors are mainly corporate governance. The role of the board of directors (or the board of supervisors) in the structure has not been brought into play. The governance function of the internal audit department directly subordinate to the organization itself is flawed, and the governance function of the internal audit is bound to be greatly compromised; the external factors are mainly the product market in our country. Stock market and manager market also difficult to form strong supervision to management. This article from the internal audit goal, the function, The object and independence analyze the difference between management motivation and governance motivation, and then discuss the relationship between management motivation and internal audit under governance motivation. Finally, take CNPC as a case study. Analysis of corporate governance, Relationship between management and internal audit.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【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 王帆;商業(yè)銀行內(nèi)部控制研究[D];西南財(cái)經(jīng)大學(xué);2010年

2 王亞娜;我國(guó)上市公司內(nèi)部審計(jì)應(yīng)用研究[D];東北師范大學(xué);2010年

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本文編號(hào)：1540667