本文選題：某房地產(chǎn)企業(yè)集團　切入點：公司治理　出處：《西南財經(jīng)大學(xué)》2007年碩士論文

【摘要】： 在公司治理結(jié)構(gòu)中,內(nèi)部審計這一職能的設(shè)置和實踐是一個不容忽視的問題。然而多年來,國內(nèi)外的理論界與實務(wù)界都在兩條平行線路上研究現(xiàn)代企業(yè)內(nèi)部治理與現(xiàn)代企業(yè)內(nèi)部審計問題,分裂并輕視了蘊涵在兩者之間的內(nèi)在聯(lián)系。本文研究的根本出發(fā)點是通過對某一房地產(chǎn)企業(yè)集團內(nèi)部審計機構(gòu)在公司治理架構(gòu)中的地位、作用及具體的運作方式,將公司治理與內(nèi)部審計鏈接起來,把內(nèi)部審計放到公司治理框架中,將內(nèi)部審計定位為是公司治理監(jiān)控體系的構(gòu)成部分,使其起到強化和完善公司治理的作用,以維護資本市場的有序性,促進經(jīng)濟健康的發(fā)展。 本文主要分為四個章節(jié)對某房地產(chǎn)企業(yè)集團的內(nèi)部審計機構(gòu)在公司治理環(huán)境下的地位、作用和運作方式等進行了分析研究,第一章簡要的介紹了國內(nèi)外對相關(guān)問題的研究成果;第二章通過對某房地產(chǎn)企業(yè)集團公司治理與內(nèi)部審計之間的研究分析,闡述了當(dāng)前房地產(chǎn)行業(yè)的現(xiàn)狀和某房地產(chǎn)企業(yè)集團的基本情況,如公司發(fā)展歷程、治理架構(gòu)、內(nèi)部審計機構(gòu)的演變、內(nèi)部審計機構(gòu)與公司治理架構(gòu)之間的關(guān)系、定位及作用等,并對公司的治理構(gòu)架和內(nèi)部審計機構(gòu)作了簡要評價,指出了當(dāng)前內(nèi)部審計機構(gòu)面臨的主要難題:如審計范圍狹窄、人員專業(yè)素質(zhì)不高、審計機構(gòu)運作模式不成熟不規(guī)范、只重視監(jiān)督和對問題的查處,輕視服務(wù)職能的發(fā)揮、審計技術(shù)手段落后等;第三章對公司治理結(jié)構(gòu)和內(nèi)部審計的基礎(chǔ)理論進行了研究;第四章通過對公司治理與內(nèi)部審計的理論研究,并結(jié)合某房地產(chǎn)企業(yè)集團的實際情況,本文提出了完善內(nèi)部審計的措施和方法,如:建立良好的公司治理結(jié)構(gòu)、保證內(nèi)部審計機構(gòu)的獨立性、建立健全完善的內(nèi)部控制制度、提高內(nèi)審人員素質(zhì)和審計技術(shù)水平、拓展內(nèi)部審計領(lǐng)域、提高溝通技能、建立基于公司治理架構(gòu)的內(nèi)部審計評價系統(tǒng)和建立內(nèi)部審計部門業(yè)績評價標準。在上述解決方法中,本文認為建立良好的公司治理結(jié)構(gòu)和保證內(nèi)審部門的獨立性是充分發(fā)揮內(nèi)審作用的基礎(chǔ)和關(guān)鍵。 本文希望通對某房地產(chǎn)企業(yè)集團內(nèi)部審計與公司治理的研究,能為其他行業(yè)和公司的內(nèi)部審計工作的完善起到一個借鑒作用。
[Abstract]:In the corporate governance structure, the establishment and practice of internal audit is a problem that can not be ignored.However, over the years, the theoretical and practical circles both at home and abroad have studied the internal governance of modern enterprises and the internal audit of modern enterprises on the two parallel roads, splitting and belittling the internal relationship between the two.The basic starting point of this paper is to link corporate governance and internal audit through the position, role and specific operation of a real estate enterprise group internal audit organization in the corporate governance structure.The internal audit should be put into the framework of corporate governance, and the internal audit should be regarded as the component part of the monitoring system of corporate governance, so as to strengthen and perfect the corporate governance so as to maintain the orderly nature of the capital market and promote the healthy development of the economy.This paper is divided into four chapters on the internal audit organization of a real estate enterprise group in the corporate governance environment, the role and operation of the analysis and research, the first chapter a brief introduction of the domestic and foreign research results on related issues;The second chapter, through the research and analysis of the corporate governance and internal audit of a real estate enterprise group, expounds the current situation of the real estate industry and the basic situation of a real estate enterprise group, such as the development course of the company, the governance structure,The evolution of internal audit institutions, the relationship between internal audit institutions and corporate governance structure, the orientation and role of internal audit institutions, and a brief evaluation of the corporate governance structure and internal audit institutions are also given.This paper points out the main problems faced by the internal audit organizations at present, such as the narrow audit scope, the low professional quality of the personnel, the immature and unstandardized operation mode of the audit institutions, only paying attention to the supervision and the investigation and handling of the problems, and despising the exertion of the service functions.The third chapter studies the structure of corporate governance and the basic theory of internal audit, the fourth chapter studies the theory of corporate governance and internal audit, and combines the actual situation of a real estate enterprise group.This paper puts forward some measures and methods to perfect internal audit, such as establishing a good corporate governance structure, guaranteeing the independence of internal audit institutions, establishing a sound internal control system, improving the quality of internal audit personnel and the level of audit technology.Expand internal audit field, improve communication skills, establish internal audit evaluation system based on corporate governance structure and establish internal audit department performance evaluation standard.In the above solutions, this paper holds that establishing a good corporate governance structure and ensuring the independence of the internal audit department is the basis and key to give full play to the role of internal audit.This paper hopes that the research on the internal audit and corporate governance of a real estate enterprise group can serve as a reference for the improvement of internal audit in other industries and companies.
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F293.3;F239.45

【引證文獻】

相關(guān)博士學(xué)位論文 前1條

1 張知;企業(yè)集團母公司對子公司財務(wù)風(fēng)險控制研究[D];武漢大學(xué);2009年

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本文編號：1705487