本文選題：內(nèi)部審計 + 優(yōu)化�。� 參考：《蘭州大學(xué)》2007年碩士論文

【摘要】： 隨著中國現(xiàn)代企業(yè)制度逐步建立和完善，內(nèi)部審計越來越成為現(xiàn)代企業(yè)完善內(nèi)部控制和加強(qiáng)經(jīng)營管理的重要工具。 本文主要在現(xiàn)代內(nèi)部審計管理模式理論的指導(dǎo)下，在金川集團(tuán)現(xiàn)有內(nèi)部審計模式的基礎(chǔ)上，運(yùn)用所學(xué)的MBA管理知識并結(jié)合多年來企業(yè)審計工作實踐，經(jīng)過調(diào)研，分析了金川集團(tuán)內(nèi)部審計模式存在的主要缺陷，結(jié)合公司實際情況，吸取國內(nèi)外同行的先進(jìn)經(jīng)驗，提出了一套符合公司自身特點的、應(yīng)用性強(qiáng)的內(nèi)部審計模式優(yōu)化方案。金川集團(tuán)內(nèi)部審計模式優(yōu)化方案包括：內(nèi)部審計模式優(yōu)化原則、內(nèi)部審計戰(zhàn)略定位及框架設(shè)計和內(nèi)部審計運(yùn)作實施方式。通過優(yōu)化形成的新體系構(gòu)建了以經(jīng)營管理控制為核心的金川集團(tuán)內(nèi)部審計全新運(yùn)作方式，，大大深化內(nèi)部審計的范圍和層次，同時強(qiáng)化了內(nèi)部審計在公司經(jīng)營管理中的地位和作用。 本人想通過對本文的研究和探索，使內(nèi)部審計真正能成為金川集團(tuán)科學(xué)管理的重要工具。同時也想借此為中國現(xiàn)代企業(yè)內(nèi)部審計理論研究與實踐發(fā)展起到一定的推動作用。
[Abstract]:With the establishment and perfection of modern enterprise system in China, internal audit has become an important tool for modern enterprises to improve internal control and strengthen management. Under the guidance of the modern internal audit management mode theory and the existing internal audit mode of Jinchuan Group, this paper applies the MBA management knowledge learned and combined with the practice of enterprise audit work for many years, through investigation and investigation. This paper analyzes the main defects of the internal audit mode of Jinchuan Group, combines with the actual situation of the company, and draws on the advanced experience of domestic and foreign counterparts, and puts forward a set of internal audit mode optimization scheme which conforms to the characteristics of the company and has a strong application. The internal audit mode optimization scheme of Jinchuan Group includes: internal audit mode optimization principles, internal audit strategic positioning and framework design and internal audit operation implementation. By optimizing and forming a new system, a new operation mode of internal audit of Jinchuan Group is constructed, which takes management and control as the core, which greatly deepens the scope and level of internal audit. At the same time, it strengthens the position and function of internal audit in the management of the company. Through the research and exploration of this paper, I want to make internal audit become an important tool of scientific management of Jinchuan Group. At the same time, I also want to play a role in promoting the development of internal audit theory and practice of modern enterprises in China.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.45

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本文編號：2099655