【摘要】： 隨著經(jīng)濟(jì)全球化和信息時(shí)代的到來,電信行業(yè)面臨的市場競爭日趨激烈,強(qiáng)化企業(yè)管理,提高企業(yè)的競爭能力,顯得至關(guān)重要。人們越來越認(rèn)識(shí)到有效的內(nèi)部審計(jì)作為公司治理體系的重要組成部分,可以防范企業(yè)風(fēng)險(xiǎn),促進(jìn)企業(yè)科學(xué)規(guī)范管理,提升企業(yè)核心競爭力,內(nèi)部審計(jì)的健全有效是完善公司治理的保證。在中國電信實(shí)施轉(zhuǎn)型的特殊時(shí)期,對完善公司治理、加強(qiáng)風(fēng)險(xiǎn)管控、強(qiáng)化內(nèi)部控制、提升經(jīng)營管理水平將提出更高的要求,而這些依賴于內(nèi)部審計(jì)的強(qiáng)化和轉(zhuǎn)型。一方面,在轉(zhuǎn)型過程中,企業(yè)面臨的市場運(yùn)營、技術(shù)發(fā)展、法律法規(guī)監(jiān)管等風(fēng)險(xiǎn)會(huì)越來越多,如不能實(shí)施有效管理將影響企業(yè)的持續(xù)發(fā)展;另一方面,轉(zhuǎn)型促使中國電信的經(jīng)營范圍拓展、經(jīng)營方式更為多樣、經(jīng)濟(jì)活動(dòng)更加復(fù)雜,企業(yè)急需健全自我約束的內(nèi)控管理機(jī)制。順應(yīng)中國電信轉(zhuǎn)型的變化,建立與完善公司的內(nèi)部審計(jì)制度,使其符合公司治理的實(shí)際需要,已經(jīng)成為中國電信經(jīng)營管理中十分重要的問題。 內(nèi)部審計(jì)作為企業(yè)生存發(fā)展的內(nèi)在需求,在獲得發(fā)展機(jī)遇的同時(shí),也面臨著前所未有的挑戰(zhàn)。因此,內(nèi)部審計(jì)應(yīng)認(rèn)清形勢,改進(jìn)自身的缺陷和不足,建立以風(fēng)險(xiǎn)為導(dǎo)向的全面風(fēng)險(xiǎn)管理審計(jì)體系,積極探索以促進(jìn)組織轉(zhuǎn)型和發(fā)展為目標(biāo)的內(nèi)部審計(jì)管理新模式。本文對內(nèi)部審計(jì)的發(fā)展與電信企業(yè)轉(zhuǎn)型的緊密結(jié)合進(jìn)行了有益探討,借鑒國外內(nèi)部審計(jì)的發(fā)展經(jīng)驗(yàn),對中國電信內(nèi)部審計(jì)機(jī)制的現(xiàn)狀及成因展開分析,提出有針對性的策略,目的是建立健全公司的內(nèi)部審計(jì)機(jī)制,推動(dòng)中國電信持續(xù)健康的發(fā)展。
[Abstract]:With the coming of economic globalization and information age, the market competition of telecommunication industry is becoming more and more fierce. It is very important to strengthen the management of enterprises and improve the competitive ability of enterprises. It is increasingly recognized that effective internal audit, as an important part of the corporate governance system, can prevent enterprise risks, promote scientific and normative management of enterprises, and enhance the core competitiveness of enterprises. The sound and effective internal audit is the guarantee of perfect corporate governance. In the special period of China Telecom's implementation of transformation, higher requirements will be put forward to perfect corporate governance, strengthen risk control, strengthen internal control and improve management level, which depend on the strengthening and transformation of internal audit. On the one hand, in the process of transformation, enterprises will face more and more risks, such as market operation, technological development, laws and regulations supervision and other risks, such as failure to implement effective management will affect the sustainable development of enterprises; on the other hand, The transformation promotes the expansion of China Telecom's business scope, more diversified management methods, more complex economic activities, and the enterprises urgently need to improve the internal control management mechanism of self-restraint. To adapt to the change of China Telecom, to establish and perfect the internal audit system, to make it meet the actual needs of corporate governance, has become a very important issue in the management of China Telecom. Internal audit, as the internal demand of the survival and development of enterprises, is facing unprecedented challenges as well as opportunities for development. Therefore, internal audit should recognize the situation, improve its own defects and deficiencies, establish a risk-oriented comprehensive risk management audit system, and actively explore a new internal audit management model aimed at promoting the organizational transformation and development. This paper has carried on the beneficial discussion to the internal audit development and the telecommunication enterprise transformation close union, draws lessons from the foreign internal audit development experience, carries on the analysis to the China Telecom internal audit mechanism present situation and the cause of formation, proposes the pertinence strategy, The purpose is to establish and improve the internal audit mechanism of the company and promote the sustainable and healthy development of China Telecom.
【學(xué)位授予單位】：南京理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F239.45;F626

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