我國民營企業(yè)內(nèi)部審計(jì)研究
發(fā)布時(shí)間：2019-04-01 23:46
【摘要】：自改革開放以來,民營經(jīng)濟(jì)對中國經(jīng)濟(jì)的持續(xù)高速增長做出了卓越貢獻(xiàn)。民營經(jīng)濟(jì)若要取得進(jìn)一步發(fā)展,必須建立現(xiàn)代企業(yè)制度、改善治理結(jié)構(gòu)、完善內(nèi)部審計(jì)。本文以導(dǎo)論為開篇,首先介紹了國內(nèi)外內(nèi)部審計(jì)的發(fā)展歷程與相關(guān)研究現(xiàn)狀,之后介紹了與內(nèi)部審計(jì)和公司治理相關(guān)的理論基礎(chǔ),說明了內(nèi)部審計(jì)對于公司治理的重要作用,并結(jié)合我國民營企業(yè)的特點(diǎn),分析了民營企業(yè)發(fā)展規(guī)范的內(nèi)部審計(jì)的必要性。之后,以我國著名民營企業(yè)WH公司為例,以文獻(xiàn)查詢和資料分析為主要研究方法,總結(jié)了WH公司在內(nèi)部審計(jì)上的優(yōu)勢與經(jīng)驗(yàn),即審計(jì)制度要順應(yīng)公司治理結(jié)構(gòu)、要適時(shí)引入風(fēng)險(xiǎn)管理理念、持之以恒地進(jìn)行審計(jì)標(biāo)準(zhǔn)化建設(shè)。并以此入手,對我國民營企業(yè)內(nèi)部審計(jì)提出了改進(jìn)建議。我認(rèn)為,民營企業(yè)應(yīng)首先明確企業(yè)當(dāng)前的發(fā)展階段,從設(shè)立動(dòng)機(jī)上調(diào)整審計(jì)制度;其次要明確內(nèi)部審計(jì)的職能定位,合理轉(zhuǎn)變審計(jì)理念;第三,要大力提高企業(yè)審計(jì)人員的素養(yǎng)、改進(jìn)審計(jì)技術(shù),更充分的發(fā)揮審計(jì)的增值功能。此外,審計(jì)機(jī)關(guān)和行業(yè)審計(jì)協(xié)會(huì)也需加強(qiáng)對民營企業(yè)內(nèi)部審計(jì)的指導(dǎo)。本文認(rèn)為,不存在對每個(gè)企業(yè)、每個(gè)發(fā)展階段都適用的通用內(nèi)部審計(jì)模式。我國民營企業(yè)應(yīng)結(jié)合自身實(shí)際情況,根據(jù)企業(yè)所處的不同階段,具體情況具體分析,尋求最符合本組織發(fā)展需求的內(nèi)部審計(jì)運(yùn)作方式。通常來說,在企業(yè)初創(chuàng)時(shí)期,審計(jì)重點(diǎn)可放在財(cái)務(wù)結(jié)果上,審計(jì)流程應(yīng)精簡、高效。在企業(yè)發(fā)展壯大階段,審計(jì)重心應(yīng)兼顧結(jié)果審計(jì)和流程審計(jì),并涵蓋新增業(yè)務(wù)。而在企業(yè)成熟階段,在必要時(shí)可結(jié)合IIA的審計(jì)概念,適當(dāng)引入COSO內(nèi)部控制框架和其他國際先進(jìn)審計(jì)工具。
[Abstract]:Since the reform and opening-up, the private economy has made remarkable contribution to the sustained and high-speed growth of China's economy. In order to make further development of private economy, it is necessary to establish modern enterprise system, improve governance structure and perfect internal audit. At the beginning of this paper, the author introduces the development of internal audit at home and abroad and the status quo of related research, then introduces the theoretical basis related to internal audit and corporate governance, and explains the important role of internal audit in corporate governance. Combined with the characteristics of China's private enterprises, this paper analyzes the necessity of the internal audit of the development standards of the private enterprises. Then, taking WH Company, a famous private enterprise in China, as an example and taking literature query and data analysis as the main research methods, this paper summarizes the advantages and experiences of WH Company in internal audit, that is, the audit system should conform to the corporate governance structure. Timely introduction of the concept of risk management, persevering in the construction of audit standardization. And proceed with this, to our country private enterprise internal audit put forward the improvement suggestion. I think that the private enterprises should first make clear the current development stage of the enterprise, adjust the auditing system from the motive of setting up, secondly, clarify the function orientation of the internal audit, and reasonably change the auditing concept; Third, we should greatly improve the quality of enterprise auditors, improve audit technology, and give full play to the value-added function of audit. In addition, audit institutions and industry audit associations also need to strengthen the guidance to the internal audit of private enterprises. This paper argues that there is no general internal audit model applicable to every enterprise and every stage of development. According to the actual situation of our country's private enterprises, according to the different stages of the enterprises and the specific situation, we should seek the internal audit operation mode which best accords with the development needs of the organization. Generally speaking, during the start-up period, audit focus can be on financial results, audit processes should be streamlined and efficient. In the stage of enterprise development, audit focus should take into account both results audit and process audit, and cover new business. In the mature stage of the enterprise, the internal control framework of IIA and other international advanced auditing tools can be properly introduced according to the audit concept of COSO when necessary.
【學(xué)位授予單位】：廣東財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F239.45
本文編號：2452019
[Abstract]:Since the reform and opening-up, the private economy has made remarkable contribution to the sustained and high-speed growth of China's economy. In order to make further development of private economy, it is necessary to establish modern enterprise system, improve governance structure and perfect internal audit. At the beginning of this paper, the author introduces the development of internal audit at home and abroad and the status quo of related research, then introduces the theoretical basis related to internal audit and corporate governance, and explains the important role of internal audit in corporate governance. Combined with the characteristics of China's private enterprises, this paper analyzes the necessity of the internal audit of the development standards of the private enterprises. Then, taking WH Company, a famous private enterprise in China, as an example and taking literature query and data analysis as the main research methods, this paper summarizes the advantages and experiences of WH Company in internal audit, that is, the audit system should conform to the corporate governance structure. Timely introduction of the concept of risk management, persevering in the construction of audit standardization. And proceed with this, to our country private enterprise internal audit put forward the improvement suggestion. I think that the private enterprises should first make clear the current development stage of the enterprise, adjust the auditing system from the motive of setting up, secondly, clarify the function orientation of the internal audit, and reasonably change the auditing concept; Third, we should greatly improve the quality of enterprise auditors, improve audit technology, and give full play to the value-added function of audit. In addition, audit institutions and industry audit associations also need to strengthen the guidance to the internal audit of private enterprises. This paper argues that there is no general internal audit model applicable to every enterprise and every stage of development. According to the actual situation of our country's private enterprises, according to the different stages of the enterprises and the specific situation, we should seek the internal audit operation mode which best accords with the development needs of the organization. Generally speaking, during the start-up period, audit focus can be on financial results, audit processes should be streamlined and efficient. In the stage of enterprise development, audit focus should take into account both results audit and process audit, and cover new business. In the mature stage of the enterprise, the internal control framework of IIA and other international advanced auditing tools can be properly introduced according to the audit concept of COSO when necessary.
【學(xué)位授予單位】：廣東財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F239.45
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，本文編號：2452019
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