本文關(guān)鍵詞：企業(yè)集團(tuán)公司內(nèi)部審計(jì)戰(zhàn)略規(guī)劃體系構(gòu)建研究，由筆耕文化傳播整理發(fā)布。

企業(yè)集團(tuán)公司內(nèi)部審計(jì)戰(zhàn)略規(guī)劃體系構(gòu)建研究

Study on Construction of the Internal Audit Strategic Planning System in Enterprise Group Company

[1] [2] [3]

Ye Chengyun Ye Chenggang Zhang Qi

[1]華北電力大學(xué)經(jīng)濟(jì)與管理學(xué)院,102206; [2]對外經(jīng)貿(mào)大學(xué);,102206; [3]華北電力大學(xué),102206;

文章摘要：內(nèi)部審計(jì)戰(zhàn)略及其規(guī)劃對于全面提升我國企業(yè)集團(tuán)公司內(nèi)部審計(jì)效率、執(zhí)業(yè)質(zhì)量和企業(yè)價(jià)值增值等運(yùn)營目標(biāo)順利實(shí)現(xiàn)具有重要價(jià)值與積極作用。本文以企業(yè)集團(tuán)公司內(nèi)部審計(jì)戰(zhàn)略管理為研究對象，在分析內(nèi)部審計(jì)戰(zhàn)略理論研究價(jià)值與動(dòng)因及進(jìn)行文獻(xiàn)回顧基礎(chǔ)上，剖析了企業(yè)集團(tuán)公司內(nèi)部審計(jì)規(guī)劃的應(yīng)用現(xiàn)狀與存在的主要問題，通過設(shè)計(jì)與構(gòu)建一個(gè)系統(tǒng)性、持續(xù)性、動(dòng)態(tài)性的內(nèi)部審計(jì)戰(zhàn)略規(guī)劃來充分滿足公司治理需求與實(shí)現(xiàn)價(jià)值增值目標(biāo)。研究認(rèn)為建立內(nèi)部審計(jì)戰(zhàn)略規(guī)劃體系這一問題應(yīng)當(dāng)成為我國企業(yè)集團(tuán)公司決策層必須予以認(rèn)真關(guān)注并加以深入探索或解決的重要內(nèi)部管理與控制課題之一，創(chuàng)新之處在于對內(nèi)部審計(jì)戰(zhàn)略規(guī)劃體系的構(gòu)建提出了有較強(qiáng)操作性的策略。

Abstr：Internal audit management system in Enterprise Group is regarded as the research object, based on the a- nalysis of theoretical research value of the internal audit strategy and motivation as well as the literature review, and analyzes the application status and existence problem of the Enterprise Group internal audit planning. The article at- tempts to explore through design and build a systematic, persistent, and the dynamic nature of the internal audit strategy and its planning to meet the needs of the corporate governance and more smoothly to achieve the goals of the value-added fully. The study thinks that decision-makers of Chinese enterprise group company must be given seri- ous attention establishment of internal audit strategy system and much-needed one of them as soon as possible to ex- plore or solve an important internal management and control issues. The innovations of this paper lies in puting for- ward practical measures for construction of internal audit strategic planning.

文章關(guān)鍵詞：

Keyword：:enterprise group company, internal audit, strategic planning, system design

課題項(xiàng)目：本文系審計(jì)署2011-2012年內(nèi)部審計(jì)重點(diǎn)科研課題“企業(yè)集團(tuán)公司內(nèi)部審計(jì)管理體系研究”（項(xiàng)目批準(zhǔn)號：NO.1106）階段性研究成果,受到國家自然基金項(xiàng)目（項(xiàng)目批準(zhǔn)號：70672060）、北京市教委“科研基地一科技創(chuàng)新平臺(tái)一會(huì)計(jì)與投資者保護(hù)研究基地”（項(xiàng)目批準(zhǔn)號：PXM一014213-000031）和北京市教委社科計(jì)劃重點(diǎn)項(xiàng)目“會(huì)計(jì)治理的實(shí)現(xiàn)路徑及其評價(jià)”（項(xiàng)目批準(zhǔn)號：SX201210011007）的資助.

作者信息：會(huì)員可見

  本文關(guān)鍵詞：企業(yè)集團(tuán)公司內(nèi)部審計(jì)戰(zhàn)略規(guī)劃體系構(gòu)建研究，由筆耕文化傳播整理發(fā)布。