【摘要】： 本文通過(guò)對(duì)我國(guó)上市公司內(nèi)部審計(jì)部門(mén)設(shè)置情況的描述性統(tǒng)計(jì),來(lái)研究我國(guó)內(nèi)部審計(jì)的設(shè)置現(xiàn)狀及不同的組織模式,進(jìn)一步進(jìn)行實(shí)證分析,研究“治理動(dòng)機(jī)”與“管理動(dòng)機(jī)”中哪些因素對(duì)單獨(dú)設(shè)置內(nèi)審部門(mén)以及內(nèi)審部門(mén)的設(shè)置模式產(chǎn)生影響,來(lái)解釋公司設(shè)置內(nèi)審機(jī)構(gòu)的初衷是為了管理者更好的管理公司還是為了幫助所有者監(jiān)督管理者。另外,本文還對(duì)設(shè)置內(nèi)審部門(mén)的效果以及設(shè)置不同內(nèi)審模式的效果進(jìn)行了實(shí)證分析。 結(jié)果表明:我國(guó)大部分上市公司已經(jīng)單獨(dú)設(shè)置了內(nèi)審部門(mén)。其中隸屬于總經(jīng)理和董事會(huì)領(lǐng)導(dǎo)是較多采用的組織模式。在單獨(dú)設(shè)置的內(nèi)審部門(mén)的公司中,70%將其設(shè)于總經(jīng)理門(mén)下。我國(guó)設(shè)置內(nèi)部審計(jì)機(jī)構(gòu)還是較多基于加強(qiáng)管理的動(dòng)機(jī),沒(méi)有上升到完善治理的高度。公司成立時(shí)間越長(zhǎng)、規(guī)模越大,越容易單獨(dú)設(shè)置內(nèi)審機(jī)構(gòu),并且傾向于設(shè)置隸屬于董事會(huì)或監(jiān)事會(huì)這類(lèi)獨(dú)立性較高的內(nèi)審機(jī)構(gòu)。即公司規(guī)模越大,內(nèi)部審計(jì)層次越高。設(shè)立與未設(shè)立內(nèi)部審計(jì)的公司在業(yè)績(jī)、抵御風(fēng)險(xiǎn)等方面存在差異,但業(yè)績(jī)差異不明顯,說(shuō)明內(nèi)部審計(jì)在績(jī)效提升方面的作用并沒(méi)有得到應(yīng)有的發(fā)揮。在不同內(nèi)審組織模式的效果分析中,發(fā)現(xiàn)隸屬于管理層的內(nèi)審獨(dú)立性相對(duì)不高,公司業(yè)績(jī)卻表現(xiàn)最好,隸屬于監(jiān)事會(huì)的內(nèi)審獨(dú)立性最高,而公司業(yè)績(jī)表現(xiàn)最差。說(shuō)明內(nèi)部審計(jì)的獨(dú)立程度尚未對(duì)公司績(jī)效產(chǎn)生顯著影響。
[Abstract]:Through the descriptive statistics of the setting up of the internal audit department of the listed company in our country, this paper studies the present situation of the setting up of the internal audit in our country and the different organization mode, and carries on the empirical analysis further. To study which factors in "governance motivation" and "management motivation" have influence on setting up internal audit department separately and the setting mode of internal audit department, To explain whether companies set up internal audit agencies to better manage the company or to help owners supervise managers. In addition, the effect of setting up internal audit department and the effect of setting different internal audit mode are analyzed empirically. The results show that most listed companies in China have set up internal audit department separately. One of the general manager and board of directors is more used by the organization model. Of the companies with separate internal audit departments, 70% place them under the general manager. The establishment of internal audit institutions in China is still based on the motivation of strengthening management and has not risen to the level of perfect governance. The longer the company is established, the larger the scale is, the easier it is to set up the internal audit organization separately, and it tends to set up such independent internal audit body as the board of directors or the board of supervisors. That is, the larger the size of the company, the higher the level of internal audit. There are differences in performance and risk resistance between established and non-established internal audit companies, but the difference in performance is not obvious, which indicates that the role of internal audit in improving performance has not been given full play. In the analysis of the effects of different internal audit organization models, it is found that the internal audit independence belonging to the management is relatively low, the performance of the company is the best, the internal audit independence of the board of supervisors is the highest, and the performance of the company is the worst. It shows that the degree of independence of internal audit has not had a significant impact on corporate performance.
【學(xué)位授予單位】：沈陽(yáng)工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類(lèi)號(hào)】：F239.45;F275

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前3條

1 張紅壘;內(nèi)部審計(jì)價(jià)值增值功能探討[D];江西財(cái)經(jīng)大學(xué);2010年

2 王香煥;基于公司治理的內(nèi)部審計(jì)研究[D];山東經(jīng)濟(jì)學(xué)院;2010年

3 趙雯雯;中國(guó)上市公司內(nèi)部審計(jì)模式選擇效應(yīng)研究[D];沈陽(yáng)工業(yè)大學(xué);2012年

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本文編號(hào)：2226978