本文選題：內(nèi)部審計(jì) + 作用　； 參考：《浙江財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：我國(guó)內(nèi)部審計(jì)建立的三十多年來,大致經(jīng)歷了建立起步、鞏固提高和轉(zhuǎn)型發(fā)展等三個(gè)階段。如今內(nèi)部審計(jì)在組織中的應(yīng)用范圍不斷拓展,內(nèi)部審計(jì)準(zhǔn)則及規(guī)范體系日益完善,從業(yè)人員數(shù)量與日俱增。內(nèi)部審計(jì)制度已然成為組織結(jié)構(gòu)及組織運(yùn)行必不可少的內(nèi)部作用機(jī)制。隨著國(guó)家宏觀經(jīng)濟(jì)環(huán)境、組織外部環(huán)境以及內(nèi)部審計(jì)自身目標(biāo)和要求的不斷演進(jìn),內(nèi)部審計(jì)在企業(yè)組織治理中的職能也經(jīng)過了由財(cái)務(wù)監(jiān)督、評(píng)價(jià)的基本職能向管理、控制的拓展職能以及治理的終極職能演變。內(nèi)部審計(jì)作為公司治理基石所發(fā)揮的確認(rèn)、咨詢、價(jià)值增值等重要作用已逐步凸顯,并得到理論與實(shí)務(wù)界的廣泛認(rèn)可和推廣。但從實(shí)踐整體情況而言,我國(guó)企業(yè)內(nèi)部審計(jì)與國(guó)際先進(jìn)水平依然存在較大差距。其差距主要在于理論認(rèn)知和實(shí)務(wù)開展水平等兩個(gè)方面。例如,有些企業(yè)為迎合上市要求而應(yīng)急設(shè)立內(nèi)審部門,工作流于形式;更有多數(shù)企業(yè)或組織(如非盈利機(jī)構(gòu))內(nèi)部審計(jì)功能滯后,與組織的內(nèi)在需求不相匹配,還遠(yuǎn)遠(yuǎn)沒有發(fā)揮其內(nèi)在職能。本文即是嘗試從一個(gè)動(dòng)態(tài)的多維發(fā)展視角,探討一個(gè)最初始又是終極的問題——內(nèi)部審計(jì)的功能與作用。理論部分,論文首先界定了公司治理及內(nèi)部審計(jì)含義,提出內(nèi)部審計(jì)有效性有賴于與董事會(huì)、管理層和外部審計(jì)的協(xié)同治理,并通過確認(rèn)、咨詢等方式,實(shí)現(xiàn)價(jià)值增值等成效來參與公司治理。其次,基于受托經(jīng)濟(jì)責(zé)任理論和制度變遷理論探討了內(nèi)部審計(jì)發(fā)揮治理職能與效應(yīng)的內(nèi)在機(jī)理,著重分析政府規(guī)制干預(yù)和企業(yè)自主選擇兩種不同制度變遷驅(qū)動(dòng)下,內(nèi)部審計(jì)在公司治理中的模式和內(nèi)在機(jī)理差異。最后,論文探究了內(nèi)部審計(jì)職能層級(jí)與企業(yè)發(fā)展走勢(shì)的關(guān)系,洞悉現(xiàn)代企業(yè)內(nèi)部審計(jì)治理職能的內(nèi)在發(fā)展規(guī)律,并構(gòu)建了內(nèi)部審計(jì)參與公司治理的作用模型。實(shí)證部分,論文首先選取2005年至2008年1232個(gè)設(shè)立內(nèi)部審計(jì)上市公司與未設(shè)立內(nèi)部審計(jì)上市公司的有效樣本,其中設(shè)立內(nèi)部審計(jì)公司樣本1008個(gè),未設(shè)立內(nèi)部審計(jì)公司樣本為224個(gè)。以代理成本和盈利能力作為公司治理效應(yīng)的替代變量,通過雙重差分模型檢驗(yàn)了政府規(guī)制干預(yù)設(shè)立的內(nèi)部審計(jì)與公司治理效應(yīng)的關(guān)系。結(jié)果顯示:政府規(guī)制干預(yù)設(shè)立的內(nèi)部審計(jì)可以通過降低代理成本和增強(qiáng)獲利能力實(shí)現(xiàn)公司治理效應(yīng)。其次,本文選取2007年至2014年2520個(gè)自主選擇設(shè)立內(nèi)部審計(jì)企業(yè)和政府規(guī)制干預(yù)設(shè)立內(nèi)部審計(jì)企業(yè)的有效樣本,其中企業(yè)自主設(shè)立內(nèi)部審計(jì)樣本504個(gè),政府規(guī)制干預(yù)設(shè)立內(nèi)部審計(jì)樣本2016個(gè)。同樣以代理成本和盈利能力作為公司治理效應(yīng)的替代變量,通過多元混合截面回歸模型檢驗(yàn)了企業(yè)自愿選擇設(shè)立的內(nèi)部審計(jì)與公司治理效應(yīng)的關(guān)系。結(jié)果顯示:與政府規(guī)制干預(yù)設(shè)立的內(nèi)部審計(jì)相比,企業(yè)自愿選擇設(shè)立的內(nèi)部審計(jì)可以通過降低代理成本和增強(qiáng)獲利能力在公司治理發(fā)揮更好的治理效應(yīng)。論文還就企業(yè)初設(shè)內(nèi)部審計(jì)的規(guī)模點(diǎn)作了考察,以期為實(shí)務(wù)中內(nèi)部審計(jì)從無到有的初設(shè)決策提供一定的經(jīng)驗(yàn)依據(jù)。結(jié)果顯示:企業(yè)自愿選擇初次設(shè)立內(nèi)部審計(jì)時(shí),其員工數(shù)平均水平達(dá)到434人,企業(yè)資產(chǎn)達(dá)到0.69億元。本文的結(jié)論:(1)無論是政府規(guī)制干預(yù)還是企業(yè)自愿選擇設(shè)立內(nèi)部審計(jì),兩者均有助于公司治理效應(yīng)的提升;(2)企業(yè)自愿選擇設(shè)立的內(nèi)部審計(jì)比政府規(guī)制干預(yù)下的內(nèi)部審計(jì)具有更優(yōu)的治理效應(yīng);(3)企業(yè)自愿選擇設(shè)立內(nèi)部審計(jì)時(shí),當(dāng)其達(dá)到一定的平均規(guī)模點(diǎn)(員工平均人數(shù)、平均資產(chǎn)規(guī)模等),應(yīng)考慮新設(shè)內(nèi)部審計(jì)。本文建議:(1)進(jìn)一步完善政府規(guī)制干預(yù)下的內(nèi)部審計(jì)建設(shè)。例如通過規(guī)范內(nèi)部審計(jì)制度來確保內(nèi)審職能的履行;通過合理設(shè)置內(nèi)部審計(jì)組織形式以增強(qiáng)其獨(dú)立性;通過加強(qiáng)內(nèi)部審計(jì)與其他治理主體的協(xié)作強(qiáng)化內(nèi)部審計(jì)需求。(2)大力推動(dòng)企業(yè)自愿選擇下的內(nèi)部審計(jì)發(fā)展。例如可自愿選擇設(shè)立內(nèi)部審計(jì)的企業(yè)(尤其是達(dá)到一定規(guī)模點(diǎn)的企業(yè))應(yīng)正確認(rèn)識(shí)到內(nèi)部審計(jì)的作用并積極嘗試設(shè)立內(nèi)部審計(jì);設(shè)立內(nèi)部審計(jì)后為避免流于形式,在合理設(shè)立內(nèi)部審計(jì)組織形式以及加強(qiáng)治理主體間的協(xié)作外,還要重點(diǎn)加強(qiáng)內(nèi)部審計(jì)隊(duì)伍建設(shè),避免“任人唯親”現(xiàn)象。本文的主要?jiǎng)?chuàng)新:(1)對(duì)比分析強(qiáng)制性制度變遷下政府規(guī)制干預(yù)設(shè)立內(nèi)部審計(jì)與誘致性制度變遷下企業(yè)自愿選擇設(shè)立內(nèi)部審計(jì)等兩種模式對(duì)于公司治理作用與效應(yīng)的區(qū)別,而現(xiàn)有文獻(xiàn)僅局限于對(duì)上市公司的考察,本文拓寬了研究視角。(2)構(gòu)建內(nèi)部審計(jì)職能層級(jí)和內(nèi)部審計(jì)參與公司治理的作用模型,為企業(yè)探索適合本企業(yè)發(fā)展的內(nèi)部審計(jì)模式提供參考,在內(nèi)容上進(jìn)行創(chuàng)新。(3)首次嘗試量化企業(yè)設(shè)立內(nèi)部審計(jì)的規(guī)模點(diǎn),為可自愿選擇設(shè)立內(nèi)部審計(jì)的企業(yè)提供規(guī)模點(diǎn)建議,是一種實(shí)務(wù)創(chuàng)新。本文不足:(1)本文可自愿選擇設(shè)立內(nèi)部審計(jì)企業(yè)的規(guī)模點(diǎn)僅是一個(gè)粗略的界點(diǎn),未對(duì)不同行業(yè)進(jìn)行分類考察并且樣本過小。(2)本文僅用總資產(chǎn)收益率和總資產(chǎn)周轉(zhuǎn)率作為公司治理替代變量存在以偏概全的可能性。(3)本文在自主設(shè)立內(nèi)部審計(jì)的非上市民營(yíng)企業(yè)樣本選擇上的科學(xué)性與嚴(yán)謹(jǐn)性有待進(jìn)一步提高。
[Abstract]:In the past thirty years, China's internal audit has experienced three stages, such as the establishment of starting, the consolidation and the improvement and the transformation and development. The application scope of the internal audit in the organization is expanding, the internal auditing standards and the standard system are increasingly perfected and the number of employees is increasing. The internal audit system has already become the organization structure and group. With the national macro economic environment, the organization of the external environment and the continuous evolution of the internal audit's own goals and requirements, the functions of the internal audit in the organizational governance of the enterprise have also been monitored by the financial supervision, the basic functions of the evaluation, the expansion of control and the ultimate function of governance. The important role of internal audit as the cornerstone of corporate governance, such as confirmation, consultation, value added and so on, has been gradually highlighted and widely recognized and popularized in the theory and practice circles. However, in terms of the overall practice, there is still a big gap between the internal audit of our enterprises and the international advanced level. The gap mainly lies in the theoretical cognition. For example, in two aspects, for example, some enterprises set up an internal audit department in order to meet the requirements of the market and work in the form of internal audit, and the internal audit function of most enterprises or organizations (such as non-profit organizations) is lagging behind and does not match the internal needs of the organization. The dynamic multi-dimensional development angle of view is to discuss the function and function of the internal audit, which is the most initial and ultimate problem. In the theoretical part, the paper first defines the meaning of corporate governance and internal audit, and puts forward that the effectiveness of internal audit depends on the coordination with the board of directors, management and external audit, and through confirmation and consultation. Secondly, based on the theory of entrusted economic responsibility and the theory of institutional change, the internal mechanism of internal audit to play the function and effect of governance is discussed, and the model and internal audit of internal audit in corporate governance are analyzed with emphasis on the analysis of two different institutional changes, which are driven by government regulation intervention and independent selection of enterprises. In the end, the paper explores the relationship between the level of the internal audit function and the trend of the enterprise development, the internal development law of the internal audit management function of the modern enterprise, and the role model of the internal audit to participate in the corporate governance. In the empirical part, the paper first selects 1232 internal auditors to be listed on the public market from 2005 to 2008. The company and the company have not set up an effective sample of internal audit listed companies, of which 1008 samples of internal audit companies are set up, and there are no samples of 224 internal audit companies. Taking the agency cost and profitability as an alternative to the corporate governance effect, the internal audit and corporate governance established by government regulation intervention are tested by the dual difference model. The results show that the internal audit established by government regulation intervention can achieve corporate governance effect by reducing agency costs and enhancing profitability. Secondly, this paper selects 2520 independent choices from 2007 to 2014 to set up effective samples of internal audit enterprises and government regulation intervention to set up internal audit enterprises, among which enterprises are self-employed. 504 internal audit samples were set up, and 2016 internal audit samples were set up by government regulation intervention. The agency cost and profitability were also taken as alternative variables of corporate governance effect. The relationship between internal audit and corporate governance effect of voluntary choice established by enterprises was tested by multiple mixed cross section regression model. The results showed that: with the government. Compared with the internal audit established by the regulatory intervention, the internal audit set up by the enterprise voluntarily can play a better governance effect by reducing the agency cost and enhancing the profitability in the corporate governance. The paper also investigates the scale point of the initial internal audit of the enterprise, in order to provide the initial decision-making for the internal audit in practice. The results show that when enterprises voluntarily choose the first internal audit, the average number of employees reached 434 and the enterprise assets reached 69 million yuan. The conclusion of this paper is: (1) whether the government regulation intervention or the voluntary choice of the enterprise to establish the internal audit, the two are helpful to the improvement of the corporate governance effect; (2) the enterprise voluntarily The internal audit set up is better than the internal audit under the intervention of government regulation. (3) when enterprises voluntarily choose to establish internal audit, the new internal audit should be considered when they reach a certain average scale (average employee number, average asset size, etc.). This paper suggests: (1) further improve the intervention of government regulation. Internal audit construction, for example, to ensure the performance of internal audit by standardizing the internal audit system; to enhance its independence by rationally setting up internal audit organizational forms; strengthening internal audit needs by strengthening internal audit and other governance subjects. (2) vigorously promote the development of internal audit under voluntary choice of enterprises. In order to establish internal audit (especially to a certain scale of enterprises), we should correctly recognize the role of internal audit and actively try to establish internal audit. After the establishment of internal audit, the internal audit should be strengthened in order to avoid the form of internal audit, to set up the organizational form of internal audit and to strengthen the cooperation between the main body of the management. The main innovations of this paper are as follows: (1) contrast and analyze the difference between the two modes of government regulation intervention setting up internal audit and the voluntary selection of internal audit under the induced institutional change under the compulsory institutional change, and the difference between the effect and the effect of corporate governance. The study of the city company has widened the research angle of view. (2) constructing the function model of internal audit and the role model of internal audit to participate in corporate governance. It provides a reference for the enterprise to explore the internal audit model suitable for the development of the enterprise. (3) the first attempt to quantify the scale point of internal audit to be set up for the first time is to be selected voluntarily. It is a practical innovation to choose an enterprise to set up an internal audit, which is a practical innovation. This paper is insufficient: (1) the scale point of choosing an internal audit enterprise voluntarily is only a rough boundary, it is not classified and examined in different industries and the sample is too small. (2) this article only uses the total asset return rate and the total asset turnover rate as the corporate governance. The possibility of partial generalize exists in the alternative variables. (3) the scientificity and rigour of the selection of non listed private enterprises in this paper should be further improved.
【學(xué)位授予單位】：浙江財(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

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