本文選題：施工企業(yè) + 內部審計　； 參考：《武漢大學》2013年博士論文

【摘要】：施工企業(yè)是我國國民經濟的重要組成部分,其工程項目的安全質量及經營管理水平對于我國國計民生、基礎設施安全具有重大的影響,施工企業(yè)內部審計是施工企業(yè)內部監(jiān)督機制的重要組成部分,在加強施工企業(yè)管理,提高施工企業(yè)經營績效方面發(fā)揮著重要的作用。本文通過對施工企業(yè)內部審計的理論基礎、規(guī)范、組織框架、管理模式、風險評估、質量控制、審計主要業(yè)務及企業(yè)戰(zhàn)略等方面的研究,旨在研究探索提高我國施工企業(yè)內部審計成效的途徑。 本文在簡要回顧國內外內部審計研究成果、企業(yè)戰(zhàn)略及復雜科學管理的基礎上,闡述了與施工企業(yè)內部審計有關的理論基礎,分析了施工企業(yè)經營管理的特點,研究歸納了施工企業(yè)開展內部審計所依據的法律、法規(guī)和行業(yè)標準,提出了可行的施工企業(yè)內部審計的組織架構。 為了提高施工企業(yè)內部審計工作成效,本文引入了內部審計風險評估和內部審計質量控制的理念,通過對施工企業(yè)內部審計高風險環(huán)節(jié)和內部審計質量控制要點的研究總結,提出了施工企業(yè)加強內部審計風險評估和內部審計質量控制的方法和措施。 同時,本文在施工企業(yè)內部審計實踐的基礎上,對施工企業(yè)目前主要開展的審計業(yè)務進行了研究整理,從施工企業(yè)內部監(jiān)督管理和企業(yè)戰(zhàn)略的角度,研究歸納了工程項目審計和經濟責任審計的特點、目標和重點內容,梳理了審計程序,結合不同階段、不同審計內容,提出了有針對性的審計步驟和方法,并從企業(yè)戰(zhàn)略管理的角度,總結了內部審計與企業(yè)戰(zhàn)略的聯(lián)系,剖析了內部審計在企業(yè)戰(zhàn)略管理中的積極作用,提出了有效發(fā)揮內部審計在企業(yè)戰(zhàn)略管理中作用的有效途徑。 本文的創(chuàng)新點,主要體現在以下幾個方面：一是確定了施工企業(yè)內部審計風險管理的基本流程,構建了內部審計風險特征庫、指標評級庫和內部審計風險指標模型,提出了控制審計風險的措施和方法；二是引入平衡計分卡理論,構建內部審計質量控制評價指標體系,并以實證的方式構建指標體系,并加以評價、診斷、提出改進措施；三是通過對內部審計質量外部的評估實例研究,系統(tǒng)總結了有效開展內部審計質量外部評價的現實意義與路徑；四是研究構建了施工企業(yè)工程項目日常監(jiān)控體系,研究總結了高風險業(yè)務審計的主要內容和側重點；五是分析了內部審計在企業(yè)戰(zhàn)略的關系,確定了內部審計在企業(yè)戰(zhàn)略中發(fā)揮作用的途徑,提出了內部審計對企業(yè)戰(zhàn)略的重要影響和促進作用。 本文主要包括如下內容： 第一部分為緒論,主要闡述了論文的研究背景、研究的問題和意義,國內外研究現狀及研究的不足之處,論文的基本框架及創(chuàng)新之處。 第二部分包括第2章至第7章,其中第4章至第7章這是本文研究的重點內容。 第2章內部審計與企業(yè)戰(zhàn)略相關理論基礎。主要闡述了本文需涉及的內部審計的相關基礎概念和基礎理論,為后續(xù)研究提供理論支持。 第3章施工企業(yè)內部審計的規(guī)范、組織及種類。主要介紹了施工企業(yè)經營管理的主要特點,闡述了施工企業(yè)內部審計的法律、法規(guī)和審計準則體系,研究提出了科學而可行的施工企業(yè)內部審計的組織架構,并闡述了內部審計按其內容、目標、項目或業(yè)務范圍等劃分的種類。 第4章施工企業(yè)內部審計風險及其評估。主要分析了內部審計風險的成因,提出了內部審計風險的評估方法與應對措施。 第5章施工企業(yè)內部審計質量控制。在總結了我國內部審計質量評估存在問題的基礎上,提出了內部審計質量控制的主要內容、依據、程序和方法。 第6章施工企業(yè)內部審計實務。根據施工企業(yè)經常開展的審計業(yè)務,著重研究介紹了工程項目審計、經濟責任審計的特點、目標和主要內容及審計程序和審計方法等。 第7章施工企業(yè)內部審計對企業(yè)戰(zhàn)略的影響。通過內部審計與企業(yè)戰(zhàn)略管理理論的結合,確定了內部審計在企業(yè)戰(zhàn)略中發(fā)揮作用的途徑,提出了內部審計對企業(yè)戰(zhàn)略的重要影響和促進作用。 第三部分為研究結論與展望。主要是對全文研究的內容加以歸納總結,提出了主要創(chuàng)新點,并提出了今后進—步研究的方向。
[Abstract]:The construction enterprise is an important part of our national economy , and its safety quality and management level play an important role in our country ' s livelihood and infrastructure security . The internal audit of construction enterprises plays an important role in strengthening the management of construction enterprises and improving the performance of construction enterprises .

On the basis of reviewing the domestic and foreign internal audit research achievements , enterprise strategy and complex scientific management , this paper expounds the theoretical foundation related to the internal audit of construction enterprises , analyzes the characteristics of the operation management of construction enterprises , and summarizes the laws , regulations and industry standards for the internal audit of construction enterprises , and puts forward the feasible organizational structure of internal audit of construction enterprises .

In order to improve the effectiveness of internal audit work in construction enterprises , this paper introduces the concept of internal audit risk assessment and internal audit quality control , summarizes the key points of internal audit risk and internal audit quality control , and puts forward the methods and measures to strengthen internal audit risk assessment and internal audit quality control .

At the same time , on the basis of the internal audit practice of the construction enterprises , this paper studies the current audit business of the construction enterprises . From the point of view of the internal supervision and management of the construction enterprises and the enterprise strategy , the paper summarizes the characteristics , objectives and key contents of the audit of the engineering projects and the audit of the economic responsibility , puts forward the relevant audit steps and methods , summarizes the relation between the internal audit and the enterprise strategy from the perspective of the enterprise strategic management , and puts forward the effective ways to effectively play the role of the internal audit in the strategic management of the enterprise .

The innovation point of this paper is mainly embodied in the following aspects : First , the basic flow of internal audit risk management in the construction enterprise is determined , and the internal audit risk characteristic database , index rating library and internal audit risk index model are constructed , and the measures and methods for controlling audit risk are put forward ;
Second , introduce the balanced scorecard theory , construct the internal audit quality control evaluation index system , and construct the index system in an empirical way , and evaluate , diagnose and propose improvement measures ;
Third , through the study of external audit quality external evaluation example , the system summarizes the practical significance and path of effective internal audit quality external evaluation .
The fourth is to study the daily monitoring system of construction enterprise project , and summarize the main content and focus of high - risk business audit ;
The fifth is the analysis of the relationship between internal audit and enterprise strategy , determines the way of internal audit function in the enterprise strategy , and puts forward the important influence and promotion of internal audit on the enterprise strategy .

This article mainly includes the following contents :

The first part is the introduction , mainly expounds the background of the research , the problems and significance of the research , the research situation and the shortcomings of the research at home and abroad , the basic frame of the thesis and the innovation .

The second part includes chapters 2 to 7 , in which Chapters 4 to 7 are the focus of the study .

Chapter 2 is based on the theory of internal audit and enterprise strategy . The basic concepts and basic theories of internal audit , which need to be dealt with in this paper , are expounded , and theoretical support is provided for the subsequent research .

Chapter 3 describes the specification , organization and type of internal audit of construction enterprises . It mainly introduces the main characteristics of the management of construction enterprises , expounds the laws , regulations and auditing standards system of internal audit of construction enterprises , studies the organization structure of internal audit of construction enterprises , and expounds the types of internal audit according to their contents , objectives , projects or business scope .

Chapter 4 The internal audit risk and its evaluation of the construction enterprise . It mainly analyzes the causes of internal audit risk , and puts forward the evaluation method and countermeasures of internal audit risk .

Chapter 5 The internal audit quality control of the construction enterprise . On the basis of summarizing the existing problems of the internal audit quality assessment , this paper puts forward the main contents , bases , procedures and methods of the internal audit quality control .

Chapter 6 The internal audit practice of the construction enterprise . According to the audit business often carried out by the construction enterprises , the characteristics , objectives and main contents of the audit of the project and the audit procedures and auditing methods are emphatically researched .

Chapter 7 The influence of internal audit on the enterprise strategy . Through the combination of internal audit and enterprise strategic management theory , the paper determines the way of internal audit to play a role in the enterprise strategy , and puts forward the important influence and promotion of internal audit on the enterprise strategy .

The third part is the research conclusion and prospect . It is mainly to sum up the contents of the full - text research , put forward the main innovation points , and put forward the direction of the forward - step study .

【學位授予單位】：武漢大學
【學位級別】：博士
【學位授予年份】：2013
【分類號】：F272;F239.45

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