發(fā)布時(shí)間：2018-09-10 21:44

【摘要】： 隨著我國(guó)資本市場(chǎng)的逐步完善，尤其是從2005年啟動(dòng)的股權(quán)分置改革后，我國(guó)的A股市場(chǎng)開(kāi)始迎來(lái)全流通時(shí)代。在這樣一個(gè)資本市場(chǎng)大發(fā)展的背景下，股東、管理層、員工、投資者、政府部門之間的關(guān)系結(jié)構(gòu)進(jìn)一步的深化和明晰，社會(huì)公眾對(duì)企業(yè)、尤其是上市公司的信息披露要求也越來(lái)越高——從公司的基本財(cái)務(wù)信息，到需要了解公司的組織結(jié)構(gòu)、營(yíng)銷能力、生產(chǎn)能力、員工素質(zhì)等綜合的管理效能。 管理審計(jì)與常規(guī)的財(cái)務(wù)審計(jì)在具體的審計(jì)評(píng)價(jià)上有何不同?如何規(guī)范的評(píng)價(jià)企業(yè)的管理經(jīng)營(yíng)能力?如何合理的回應(yīng)股東的要求披露相關(guān)的管理信息?如何通過(guò)管理審計(jì)來(lái)促進(jìn)企業(yè)改進(jìn)業(yè)務(wù)流程、質(zhì)量控制規(guī)范?等這些問(wèn)題都是管理審計(jì)的內(nèi)容。 本文是主要討論內(nèi)向型管理審計(jì)標(biāo)準(zhǔn)和實(shí)務(wù)。首先以管理審計(jì)的信息需求為應(yīng)用起點(diǎn)和目的，簡(jiǎn)述內(nèi)向型管理審計(jì)的概念框架，并且以“信息”為線索，對(duì)內(nèi)向型管理審計(jì)的相關(guān)概念、世界上主要國(guó)家的業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)開(kāi)展做了回顧，其次結(jié)合中國(guó)目前的實(shí)際和相關(guān)的審計(jì)法規(guī)、準(zhǔn)則做了自己的歸納和展開(kāi)，，構(gòu)建了自己的管理責(zé)任評(píng)價(jià)層次和體系；然后在規(guī)范分析的基礎(chǔ)上，結(jié)合實(shí)際案例重點(diǎn)評(píng)述了內(nèi)向型管理審計(jì)的評(píng)價(jià)指標(biāo)、適用范圍、以及相關(guān)對(duì)相關(guān)指標(biāo)的進(jìn)一步思考。文章最后對(duì)目前仍然阻礙管理審計(jì)發(fā)展的問(wèn)題做了探討，并提出自己的一些看法。
[Abstract]:With the gradual improvement of China's capital market, especially after the reform of split share structure started in 2005, the A-share market of our country begins to usher in the era of full circulation. Against such a background of the great development of the capital market, the relationship between shareholders, management, employees, investors and government departments is further deepened and clarified, and the public is facing enterprises. In particular, the information disclosure requirements of listed companies are increasingly high-from the basic financial information of the company to the need to understand the company's organizational structure, marketing ability, production capacity, staff quality and other comprehensive management effectiveness. What is the difference between the management audit and the regular financial audit in the specific audit evaluation? How to standardize the evaluation of the management and management of enterprises? How to reasonably respond to shareholders' request to disclose relevant management information? How to improve business process and quality control through management audit? And so on these questions are the management audit content. This article mainly discusses the management audit standard and practice of introverted management. First of all, taking the information demand of management audit as the application starting point and purpose, this paper briefly describes the conceptual framework of the introverted management audit, and takes "information" as the clue, to the related concepts of the introverted management audit. The performance evaluation index of the major countries in the world has been reviewed, and then combined with the actual and relevant auditing laws and regulations in China, the standards have made their own induction and development, and constructed their own management responsibility evaluation level and system; Then, on the basis of normative analysis, combined with practical cases, this paper focuses on the evaluation index, applicable scope, and further reflection on related indicators of introverted management audit. Finally, the paper discusses the problems that still hinder the development of management audit, and puts forward some views.
【學(xué)位授予單位】：同濟(jì)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 鄭勇杰;管理審計(jì)在廣東地區(qū)國(guó)企風(fēng)險(xiǎn)管理中的應(yīng)用研究[D];電子科技大學(xué);2010年

本文編號(hào)：2235698