本文選題：戰(zhàn)略 + 國有企業(yè)��； 參考：《華北電力大學》2013年碩士論文

【摘要】：審計人員是內(nèi)部審計發(fā)展的重要資源,審計隊伍建設是促進和提高審計管理水平的“直接”力量,更是推進內(nèi)部審計工作發(fā)展的不可或缺因素。然而在國有企業(yè)內(nèi)部,內(nèi)部審計的地位和作用沒有得到重視,內(nèi)部審計人員結(jié)構(gòu)不合理、綜合素質(zhì)普遍較低,審計工作范圍過于狹窄等矛盾得不到解決。在國家電網(wǎng)公司提出“創(chuàng)建國際一流企業(yè),建設統(tǒng)一的企業(yè)文化,建立科學的’三集五大’管理體系,”的戰(zhàn)略環(huán)境下,研究如何優(yōu)化配置審計人員結(jié)構(gòu),加強審計人員管理,充分發(fā)掘內(nèi)部審計人員的潛能,對促進國有企業(yè)內(nèi)部審計隊伍建設和審計事業(yè)發(fā)展具有重要意義。 本文主要包括六個部分的內(nèi)容,緒論部分主要介紹了國內(nèi)、外企業(yè)對內(nèi)部審計人員的發(fā)展,以及論文研究的思路及框架；隨后通過對國有企業(yè)戰(zhàn)略環(huán)境分析,重點闡述了國家電網(wǎng)公司創(chuàng)建“兩個一流”的公司愿景和“兩個轉(zhuǎn)變”的戰(zhàn)略途徑,以及“三集五大”體系建設對審計人員的要求,并對在此戰(zhàn)略環(huán)境下國有企業(yè)內(nèi)部審計人員力量薄弱,素質(zhì)與工作專業(yè)不匹配、多元化人才欠缺,審計人員在工作崗位交流與提拔過程中存在一定困難等現(xiàn)狀進行了簡要分析,以A省電力公司內(nèi)部審計人員現(xiàn)狀為背景,闡述了內(nèi)部審計的不斷發(fā)展促使審計人員更多的參與到企業(yè)經(jīng)營管理中,同時審計環(huán)境、方式的變化、審計范圍擴展、信息化手段應用也促使審計人員綜合素質(zhì)不斷提高,從而不斷提高審計工作質(zhì)量和效率的有效途徑,更好地服務于國家電網(wǎng)公司“一強三優(yōu)”戰(zhàn)略目標和“三抓一創(chuàng)”工作思路的審計人員管理模式。 本文結(jié)合本人在電力企業(yè)審計工作的實踐,應用案例研究的方法,嘗試探討建立適合電力企業(yè)內(nèi)部審計隊伍的管理、激勵以及培訓等機制,以期通過提高內(nèi)部審計人員的現(xiàn)狀,充分發(fā)揮其監(jiān)督、控制、服務等作用,幫助國有企業(yè)改善經(jīng)營管理,降低經(jīng)營風險,提高經(jīng)營效益,促進企業(yè)可持續(xù)發(fā)展。并試圖通過案例的闡述,為大多數(shù)國有企業(yè)審計隊伍的建設起到一定的啟示作用。
[Abstract]:Auditor is an important resource for the development of internal audit. The construction of audit team is the "direct" force to promote and improve the level of audit management, and it is also an indispensable factor to promote the development of internal audit work. However, in state-owned enterprises, the status and role of internal audit has not been paid attention to, the structure of internal auditors is unreasonable, the comprehensive quality is generally low, the scope of audit work is too narrow and so on can not be solved. In the strategic environment proposed by State Grid Company, "to establish international first-class enterprises, to build a unified corporate culture, to establish a scientific management system of" three sets and five major ", to study how to optimize the structure of auditors and strengthen the management of auditors. It is of great significance to fully explore the potential of internal auditors to promote the construction of internal audit team and the development of audit in state-owned enterprises. This paper mainly includes six parts, the introduction part mainly introduces the development of internal auditors in domestic and foreign enterprises, as well as the train of thought and framework of the thesis, and then analyzes the strategic environment of state-owned enterprises. The strategic approach of establishing "two first-class" company vision and "two changes" in State Grid Company and the requirements for auditors in the construction of "three sets and five big" system are expounded. In this strategic environment, the present situation of internal auditors in state-owned enterprises is analyzed briefly, such as the weakness of internal auditors, the mismatch between quality and work specialty, the lack of diversified talents, the difficulties of auditors in the process of exchanging and promoting their jobs, etc. Based on the current situation of internal auditors in province A power company, this paper expounds that the continuous development of internal audit promotes the auditors to participate more in the management of enterprises, and at the same time, the changes of audit environment and ways, and the expansion of audit scope. The application of information technology means also promotes the continuous improvement of the comprehensive quality of auditors, thus continuously improving the quality and efficiency of audit work. Better service to the State Grid Company "one strong three excellent" strategic objectives and "three grasp one creation" working ideas of auditors management model. Combined with my practice in the audit of electric power enterprises, this paper applies the method of case study to try to establish the management, incentive and training mechanism suitable for the internal audit team of electric power enterprises, in order to improve the present situation of the internal auditors. We should give full play to its functions of supervision, control and service, and help state-owned enterprises to improve their management and management, reduce their business risks, increase their operating efficiency, and promote their sustainable development. This paper tries to provide some enlightenment for the construction of audit team in most state-owned enterprises.
【學位授予單位】：華北電力大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F239.45;F272.92

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本文編號：1790918