本文選題：內(nèi)部審計(jì)　切入點(diǎn)：集團(tuán)公司　出處：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：集團(tuán)公司是目前一種新形式的團(tuán)體公司,它是以資本為紐帶將母子公司聯(lián)合在一起,以集團(tuán)總的規(guī)章制度對(duì)企業(yè)的員工進(jìn)行規(guī)范,它是由多家企業(yè)共同組成的企業(yè)法人聯(lián)合體。集團(tuán)公司一般具有經(jīng)營(yíng)規(guī)模大,業(yè)務(wù)領(lǐng)域廣,產(chǎn)權(quán)及層級(jí)結(jié)構(gòu)復(fù)雜等特點(diǎn)。目前,隨著日益激烈的市場(chǎng)競(jìng)爭(zhēng)環(huán)境,集團(tuán)公司的規(guī)模日趨擴(kuò)大,產(chǎn)品種類日漸繁多,業(yè)務(wù)領(lǐng)域也日趨廣泛,集團(tuán)所面臨的風(fēng)險(xiǎn)在不斷的增大,因此集團(tuán)公司在管理方面的問題日益顯露出來。內(nèi)部審計(jì)作為集團(tuán)公司內(nèi)部管理的一個(gè)重要組成部分,不僅可以幫助企業(yè)加強(qiáng)內(nèi)部控制,改善經(jīng)營(yíng)管理,增加企業(yè)的價(jià)值,同時(shí)也可以加強(qiáng)企業(yè)風(fēng)險(xiǎn)管理,降低集團(tuán)公司的經(jīng)營(yíng)風(fēng)險(xiǎn),因此對(duì)集團(tuán)公司內(nèi)部審計(jì)進(jìn)行系統(tǒng)的研究是十分必要的,對(duì)存在的問題提出改進(jìn)的建議,以此來完善內(nèi)部審計(jì)體系。本文首先介紹了論文的選題背景和意義,說明了選題的方向及原因,提出了內(nèi)部審計(jì)的理論與現(xiàn)實(shí)意義,闡明了本文的研究方法和研究?jī)?nèi)容并提供了國(guó)內(nèi)外的文獻(xiàn)綜述,說明了本文的創(chuàng)新點(diǎn);其次,闡述了內(nèi)部審計(jì)的相關(guān)理論;最后,以RG集團(tuán)內(nèi)部審計(jì)為研究對(duì)象,對(duì)RG集團(tuán)內(nèi)部審計(jì)的現(xiàn)狀進(jìn)行描述,深入的分析了RG集團(tuán)內(nèi)部審計(jì)中存在的問題,包括內(nèi)部審計(jì)的獨(dú)立性、業(yè)務(wù)范圍、業(yè)務(wù)質(zhì)量、建議實(shí)施情況及風(fēng)險(xiǎn)管理方面存在不足,并對(duì)這些問題進(jìn)行了原因剖析,在此基礎(chǔ)上提出了提高對(duì)內(nèi)部審計(jì)的重視程度、擴(kuò)大內(nèi)部審計(jì)業(yè)務(wù)范圍、加強(qiáng)內(nèi)部審計(jì)隊(duì)伍建設(shè)、建立內(nèi)部審計(jì)質(zhì)量保證體系、加強(qiáng)內(nèi)部審計(jì)溝通及建立風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)等具體建議,并且希望這些建議能夠在完善經(jīng)營(yíng)管理,提高經(jīng)濟(jì)效益及降低經(jīng)營(yíng)風(fēng)險(xiǎn)等方面為RG集團(tuán)做出貢獻(xiàn),也能夠?yàn)橥愋图瘓F(tuán)公司內(nèi)部審計(jì)工作提供改進(jìn)思路。
[Abstract]:Group company is a new form of group company, which combines parent and subsidiary companies with capital as a link, standardizes the employees of enterprises by the general rules and regulations of the group, and is a corporation of legal persons composed of many enterprises.Group companies generally have a large scale, wide business areas, property rights and complex hierarchical structure and so on.At present, with the increasingly fierce market competition environment, the scale of the group company is expanding day by day, the variety of products is becoming more and more numerous, the business field is becoming more and more extensive, the risk that the group faces is constantly increasing.As a result, the management problems of the group companies are becoming increasingly apparent.As an important part of internal management of group companies, internal audit can not only help enterprises strengthen internal control, improve management and increase the value of enterprises, but also strengthen enterprise risk management.Therefore, it is necessary to make a systematic study on the internal audit of the group company, and put forward some suggestions to improve the internal audit system in order to perfect the internal audit system.This paper first introduces the background and significance of the selected topic, explains the direction and reasons of the topic, puts forward the theoretical and practical significance of internal audit, expounds the research methods and contents of this paper and provides a literature review at home and abroad.The innovation of this paper is explained. Secondly, the related theory of internal audit is expounded. Finally, taking the internal audit of RG Group as the research object, the present situation of the internal audit of RG Group is described.The problems in internal audit of RG Group are deeply analyzed, including the independence of internal audit, the scope of business, the quality of business, the implementation of recommendations and the shortcomings of risk management, and the reasons for these problems are analyzed.On this basis, it is proposed to increase the attention to internal audit, to expand the scope of internal audit business, to strengthen the construction of internal audit team, and to establish an internal audit quality assurance system.Strengthen internal audit communication and establish risk-oriented audit and other specific recommendations, and hope that these recommendations can contribute to RG Group in improving management, increasing economic efficiency and reducing business risks.Also can provide the improvement train of thought for the same type group company internal audit work.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.45;F426.31

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本文編號(hào)：1728700