本文選題：內(nèi)部審計模式 + 利益相關(guān)者價值觀��； 參考：《長沙理工大學(xué)》2008年碩士論文

【摘要】： 近年來,國內(nèi)外頻繁爆發(fā)了財務(wù)報表舞弊事件,如中國的鄭百文、黎明股份、銀廣廈、瓊民源、大慶聯(lián)誼、達爾曼,美國的安然、世通、施樂等。這些舞弊事件給企業(yè)造成巨大的經(jīng)濟損失;同時舞弊事件造成的信息失真又導(dǎo)致了信息使用者決策失誤,最終嚴(yán)重?fù)p害了企業(yè)利益相關(guān)者的利益。利益相關(guān)者理論一時間成為了人們關(guān)注的焦點,也作為企業(yè)戰(zhàn)略管理中新的核心登上公司治理的舞臺。 基于利益相關(guān)者價值觀的內(nèi)部審計模式的建立將有助于內(nèi)審戰(zhàn)略目標(biāo)定位的轉(zhuǎn)變,構(gòu)建和諧的內(nèi)部審計關(guān)系,有效避免由于管理當(dāng)局干涉而導(dǎo)致的內(nèi)審行為異化,進一步豐富內(nèi)部審計行為理論,促使內(nèi)部審計成為利益協(xié)調(diào)的工具,體現(xiàn)內(nèi)部審計在企業(yè)中的作用和價值,從而塑造一個強有力的公司內(nèi)部審計系統(tǒng),以適應(yīng)公司經(jīng)營環(huán)境變化發(fā)展的迫切需要。 本文首先詳細界定了基于利益相關(guān)者價值觀的內(nèi)部審計模式內(nèi)涵:基于利益相關(guān)者價值觀的內(nèi)部審計模式是指以企業(yè)利益相關(guān)者團體滿意化為導(dǎo)向,以協(xié)調(diào)內(nèi)部審計利益相關(guān)者利益為核心內(nèi)容,遵循利益相關(guān)者合作共贏的利益邏輯,優(yōu)化內(nèi)部審計利益鏈上權(quán)力配置,圍繞董事會領(lǐng)導(dǎo)下的審計委員會來整合企業(yè)的內(nèi)部審計資源,運用修正后的風(fēng)險管理導(dǎo)向的審計方法,實現(xiàn)企業(yè)內(nèi)部審計效率滿意化的一種制度設(shè)計和安排�；诶嫦嚓P(guān)者價值觀的內(nèi)部審計模式是一種有限合理的內(nèi)部審計模式。同時,本文以內(nèi)部審計模式理論、利益相關(guān)者理論和整合理論為基礎(chǔ),以內(nèi)部審計系統(tǒng)影響要素之間的邏輯關(guān)系為導(dǎo)向,演繹了基于利益相關(guān)者價值觀的內(nèi)部審計模式的生成模型——整合系統(tǒng)化。然后,本文對基于利益相關(guān)者價值觀的內(nèi)部審計模式的內(nèi)審戰(zhàn)略目標(biāo)和服務(wù)對象進行了定位,構(gòu)建了關(guān)于內(nèi)審治理途徑的多邊治理模型,修正了風(fēng)險管理導(dǎo)向的審計方法,明確了該模式下的審計內(nèi)容。隨后,本文提出責(zé)任追究機制、權(quán)變管理機制、員工激勵機制、理念管理機制以及完善公司治理結(jié)構(gòu)、完善責(zé)權(quán)利安排、強化改良后的全面風(fēng)險管理理念、凈化內(nèi)部審計環(huán)境、整合內(nèi)部審計資源、建立學(xué)習(xí)型內(nèi)部審計組織等對策來保證基于利益相關(guān)者價值觀的內(nèi)部審計模式有限運行。文章最后用案例,驗證了基于利益相關(guān)者價值觀的內(nèi)部審計模式的可行性。
[Abstract]:In recent years, there have been frequent financial statement fraud incidents at home and abroad, such as Zheng Baiwen, Dawn shares, Yin Guangxia, Qiong Minyuan, Daqing Friendship, Dalman, Enron, WorldCom, Xerox and so on. These fraud events cause huge economic losses to enterprises, and at the same time, the information distortion caused by fraud events leads to information users' decision-making mistakes, which ultimately seriously damages the interests of enterprise stakeholders. Stakeholder theory has become the focus of attention for a time, but also as a new core of corporate strategic management on the stage of corporate governance. The establishment of internal audit model based on stakeholders' values will help to change the orientation of internal audit strategy, build a harmonious internal audit relationship, and effectively avoid the alienation of internal audit behavior caused by management intervention. Further enrich the theory of internal audit behavior, promote internal audit to become a tool for interest coordination, reflect the role and value of internal audit in enterprises, and thus shape a strong corporate internal audit system. In order to adapt to the company operating environment changes and development of the urgent needs. Firstly, this paper defines the connotation of internal audit mode based on stakeholder value: the internal audit mode based on stakeholder value refers to the satisfaction of enterprise stakeholder group. To coordinate the interests of internal audit stakeholders as the core content, follow the benefit logic of win-win cooperation of stakeholders, optimize the allocation of power in the chain of internal audit interests, Around the audit committee under the leadership of the board of directors to integrate the internal audit resources of the enterprise, using the modified risk management-oriented audit method, to achieve the internal audit efficiency satisfaction of a system design and arrangement. The internal audit model based on stakeholder values is a limited and reasonable internal audit model. At the same time, based on the theory of internal audit mode, stakeholder theory and integration theory, this paper is guided by the logical relationship between the influencing elements of internal audit system. This paper deduces the generating model of internal audit model based on stakeholder value-integration systematization. Then, this paper orientates the internal audit strategic objectives and service objects of the internal audit model based on the stakeholder values, constructs the multilateral governance model about the internal audit governance approach, and modifies the risk management-oriented audit method. The audit content under this mode is clarified. Then, this paper puts forward the accountability mechanism, contingency management mechanism, employee incentive mechanism, concept management mechanism and the improvement of corporate governance structure, improve the arrangement of responsibility and rights, strengthen the improved concept of comprehensive risk management, purify the internal audit environment. Integrating internal audit resources and establishing learning internal audit organization to ensure the limited operation of internal audit model based on stakeholder values. Finally, the paper verifies the feasibility of the internal audit model based on stakeholder values with a case study.
【學(xué)位授予單位】：長沙理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F239.45

【引證文獻】

相關(guān)碩士學(xué)位論文 前2條

1 涂曉康;基于學(xué)習(xí)型期權(quán)的財務(wù)戰(zhàn)略風(fēng)險監(jiān)控研究[D];長沙理工大學(xué);2010年

2 英艷華;全面風(fēng)險管理導(dǎo)向內(nèi)部審計研究[D];山東經(jīng)濟學(xué)院;2010年

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本文編號：1924468