【摘要】： 改革開(kāi)放20多年來(lái)我國(guó)民營(yíng)經(jīng)濟(jì)取得了長(zhǎng)足的發(fā)展,目前已成為了國(guó)民經(jīng)濟(jì)的重要組成部分。作為民營(yíng)經(jīng)濟(jì)組成個(gè)體的民營(yíng)企業(yè)也從無(wú)到有、從小到大,呈現(xiàn)出蓬勃生機(jī)。然而隨著民營(yíng)企業(yè)的進(jìn)一步發(fā)展,民營(yíng)企業(yè)普遍面臨實(shí)施現(xiàn)代企業(yè)制度的難題。 作為社會(huì)經(jīng)濟(jì)生活主體的公司,其經(jīng)營(yíng)活動(dòng)日益復(fù)雜,隨之出現(xiàn)的公司治理問(wèn)題越來(lái)越多,突出的表現(xiàn)為:在所有權(quán)與經(jīng)營(yíng)權(quán)相分離的情況下,公司產(chǎn)生不同層次的委托代理關(guān)系,由于契約的不完全性和信息的不對(duì)稱(chēng)性,容易發(fā)生“逆向選擇”、“道德風(fēng)險(xiǎn)”等代理問(wèn)題,加上我國(guó)國(guó)有控股公司所有者缺位,公司出現(xiàn)“內(nèi)部人控制”問(wèn)題,這些不可避免地?fù)p害廣大股東利益。財(cái)務(wù)丑聞案件不斷爆發(fā),在公司治理結(jié)構(gòu)中設(shè)計(jì)有效的監(jiān)督機(jī)制成為人們普遍關(guān)注的問(wèn)題。在這種情況下,內(nèi)部審計(jì)作為一種制度安排進(jìn)入人們的視野,成為專(zhuān)家學(xué)者研究討論的熱點(diǎn)話(huà)題。內(nèi)部審計(jì)作為現(xiàn)代企業(yè)制度的重要組成部分,對(duì)完善公司治理、建立健全企業(yè)內(nèi)控制度、加強(qiáng)和改善企業(yè)管理具有重要的意義。 內(nèi)部審計(jì)是根據(jù)組織的內(nèi)在需要而設(shè)立的,作為企業(yè)的自我約束機(jī)制,己成為現(xiàn)代企業(yè)制度的重要組成部分,是企業(yè)健全內(nèi)部控制、嚴(yán)肅財(cái)經(jīng)紀(jì)律、改善經(jīng)營(yíng)管理、提高經(jīng)濟(jì)效益的重要手段。我國(guó)內(nèi)部審計(jì)自成立以來(lái),雖然在完善企業(yè)經(jīng)營(yíng)管理中起到了重要的作用,但是由于起步較晚,在實(shí)際工作中仍然面臨著許多問(wèn)題,嚴(yán)重影響了內(nèi)部審計(jì)職能的發(fā)揮。而與此同時(shí),隨著企業(yè)自身的發(fā)展以及社會(huì)各界的要求越來(lái)越需要企業(yè)重塑監(jiān)督更加有效、職能更加全面的內(nèi)部審計(jì)機(jī)構(gòu),所以在經(jīng)濟(jì)高速發(fā)展的歷史條件下我國(guó)內(nèi)部審計(jì)必須把握機(jī)遇,解決好發(fā)展中存在的各類(lèi)問(wèn)題。民營(yíng)企業(yè)設(shè)立內(nèi)部審計(jì)是民營(yíng)企業(yè)發(fā)展的必然,也是民營(yíng)企業(yè)發(fā)展的迫切需要。 在這種背景下,作者試圖找出困擾民營(yíng)企業(yè)內(nèi)部審計(jì)發(fā)展的決定性因素,并圍繞這些決定性因素構(gòu)建一個(gè)行之有效且便于理解、接受和操作的內(nèi)部審計(jì)體制。在比較了國(guó)有企業(yè)與民營(yíng)企業(yè)的不同產(chǎn)權(quán)特征,以及公司治理中兩個(gè)占主流地位的治理模式——股東中心模型和利益相關(guān)者模型之后,我們提出,針對(duì)民營(yíng)企業(yè)的產(chǎn)權(quán)特征及經(jīng)營(yíng)特點(diǎn),應(yīng)該建立以股東價(jià)值為目標(biāo)的治理模式,在這一模式之下,我們的內(nèi)部審計(jì)體制需要進(jìn)行一系列的重新思考,包括機(jī)構(gòu)設(shè)置問(wèn)題,人員職業(yè)能力框架問(wèn)題,內(nèi)部審計(jì)功能拓展問(wèn)題等。 論文共分為4個(gè)部分: 第一章緒論 首先,我們對(duì)民營(yíng)企業(yè)進(jìn)行了科學(xué)的界定,以說(shuō)明本文研究對(duì)象的邊界問(wèn)題。然后,在借鑒國(guó)際國(guó)內(nèi)關(guān)于內(nèi)部審計(jì)的定義之后,我們明確了什么是內(nèi)部審計(jì)的問(wèn)題,并指出其本質(zhì)。最后在本部分對(duì)本文研究的背景和所采用的方法、思路進(jìn)行了概括。 第二章內(nèi)部審計(jì)的歷史發(fā)展 在這一部分中,我們分別對(duì)西方現(xiàn)代內(nèi)部審計(jì)理論及內(nèi)部審計(jì)的發(fā)展和我國(guó)內(nèi)部審計(jì)的發(fā)展趨勢(shì)進(jìn)行了說(shuō)明,包括了國(guó)外內(nèi)部審計(jì)的產(chǎn)生與發(fā)展,二十世紀(jì)西方企業(yè)內(nèi)部審計(jì)發(fā)展的主要成就,我國(guó)內(nèi)部審計(jì)的發(fā)展歷程,民營(yíng)企業(yè)內(nèi)部審計(jì)的歷史發(fā)展階段,民營(yíng)企業(yè)內(nèi)部審計(jì)的現(xiàn)實(shí)困境等問(wèn)題。其中,關(guān)于民營(yíng)企業(yè)內(nèi)部審計(jì)發(fā)展的現(xiàn)實(shí)困境問(wèn)題是本文研究的一個(gè)重要著眼點(diǎn)。 第3章公司治理目標(biāo)、企業(yè)產(chǎn)權(quán)特征與內(nèi)部審計(jì) 本章為全文的主要部分。首先我們研究了公司治理目標(biāo)【股東價(jià)值最大化和利益相關(guān)者價(jià)值最大化】和與之相應(yīng)的公司治理模式【股東中心模型和利益相關(guān)者模型】,并比較了兩種治理模型各自的特點(diǎn)。 其次,我們就需要明確民營(yíng)企業(yè)的制度安排問(wèn)題,即應(yīng)該選擇什么樣的治理目標(biāo)和治理模型。我們采納了一些學(xué)者倡導(dǎo)的產(chǎn)權(quán)結(jié)構(gòu)決定治理模式的觀(guān)點(diǎn),因此,在比較和分析了國(guó)有企業(yè)的產(chǎn)權(quán)特征【所有者缺位,產(chǎn)權(quán)廉價(jià),內(nèi)部人控制,勞動(dòng)綁架資本】和民營(yíng)企業(yè)的產(chǎn)權(quán)特征【產(chǎn)權(quán)明晰,所有者與經(jīng)營(yíng)者高度統(tǒng)一,資本雇用勞動(dòng),大股東治理效率】之后,我們對(duì)國(guó)有企業(yè)和民營(yíng)企業(yè)的治理模式進(jìn)行了選擇。股東價(jià)值最大化應(yīng)該作為民營(yíng)企業(yè)治理的目標(biāo)。 然后,我們對(duì)股東價(jià)值中心論及基于該理論的公司治理和內(nèi)部審計(jì)制度安排進(jìn)行了探討。民營(yíng)企業(yè)中,設(shè)立內(nèi)部審計(jì)同樣是基于受托責(zé)任經(jīng)濟(jì)關(guān)系和減少交易費(fèi)用,這是內(nèi)部審計(jì)在民營(yíng)企業(yè)中設(shè)立的經(jīng)濟(jì)學(xué)分析。然后,我們明確提出,民營(yíng)企業(yè)內(nèi)部審計(jì)的目標(biāo)就是為了發(fā)揮其公司治理作用,促進(jìn)民營(yíng)企業(yè)實(shí)現(xiàn)價(jià)值增值,通過(guò)其監(jiān)督和服務(wù)功能的發(fā)揮來(lái)為股東創(chuàng)造價(jià)值。 第4章基于股東價(jià)值的民營(yíng)企業(yè)內(nèi)部審計(jì)體制重構(gòu)本部分主要論述了股東中心模型下,內(nèi)部審計(jì)體制的各個(gè)相關(guān)方面的問(wèn)題,包括:機(jī)構(gòu)設(shè)置,人員能力,功能拓展。首先,我們著眼于解決民營(yíng)企業(yè)內(nèi)部審計(jì)組織模式的定位問(wèn)題,明確提出,依照民營(yíng)企業(yè)的產(chǎn)權(quán)特征分析,應(yīng)該采用直接隸屬于企業(yè)所有者的機(jī)構(gòu)設(shè)置方式。 其次,我們借鑒了中國(guó)注冊(cè)會(huì)計(jì)師職業(yè)能力框架方面的研究,在比較了國(guó)際國(guó)內(nèi)關(guān)于內(nèi)部審計(jì)人員的職業(yè)能力要求之后,采用投入法對(duì)這一問(wèn)題進(jìn)行了探討,并提出了與民營(yíng)企業(yè)相應(yīng)的內(nèi)部審計(jì)人員的職業(yè)素養(yǎng)和能力要求。 最后,我們著手解決民營(yíng)企業(yè)內(nèi)部審計(jì)功能拓展方面的問(wèn)題。在對(duì)傳統(tǒng)內(nèi)部審計(jì)目標(biāo)和功能進(jìn)行分析之后,我們按照前面提出的內(nèi)部審計(jì)促進(jìn)企業(yè)增值的方式,構(gòu)建了其功能基本內(nèi)容,包括:傳統(tǒng)的財(cái)務(wù)審計(jì)目標(biāo),促進(jìn)企業(yè)增值的風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì),常規(guī)經(jīng)營(yíng)審計(jì),監(jiān)督代理人經(jīng)濟(jì)績(jī)效的經(jīng)濟(jì)效益審計(jì),針對(duì)企業(yè)具體情況開(kāi)展的項(xiàng)目審計(jì)等。 本文創(chuàng)新點(diǎn): 1、明確提出了民營(yíng)企業(yè)與國(guó)有企業(yè)由于產(chǎn)權(quán)結(jié)構(gòu)特征的巨大差異而需要采用不同的治理目標(biāo)和治理模式。 2、明確提出了民營(yíng)企業(yè)內(nèi)部審計(jì)體制應(yīng)該基于股東價(jià)值進(jìn)行重構(gòu)。 3、明確提出了民營(yíng)企業(yè)內(nèi)部審計(jì)重構(gòu)中,應(yīng)該將內(nèi)部審計(jì)機(jī)構(gòu)直接隸屬于企業(yè)所有者之下,并提出了自己的民營(yíng)企業(yè)內(nèi)部審計(jì)人員職業(yè)能力框架。 4、對(duì)民營(yíng)企業(yè)功能進(jìn)行了拓展,涵蓋了傳統(tǒng)財(cái)務(wù)審計(jì)目標(biāo),經(jīng)營(yíng)審計(jì)目標(biāo),風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì),以及具體的項(xiàng)目審計(jì)。
[Abstract]:China's private economy has made great progress over the past 20 years and has become an important part of the national economy. The private enterprise, which is an individual of the private economy, is also from small to small, and presents the vitality of the private enterprise. However, with the further development of the private enterprises, the private enterprises are generally faced with the problems of implementing the modern enterprise system. As the main body of the social and economic life, its management activities are becoming more and more complicated, and the problems of the company's governance are becoming more and more complex, and the outstanding performance is that, in the case of the separation of the ownership and the management right, the company has different production Due to the incompleteness of the contract and the asymmetry of information, the agency problems such as" reverse selection ", moral hazard", etc., together with the absence of the owner of the state-owned holding company of our country, the problem of "internal control" of the company, are inevitable. To damage the interests of the majority of the shareholders. The case of the financial scandal is breaking out, and the effective supervision mechanism is designed in the corporate governance structure. In this case, internal audit, as a kind of system, enters people's field of view and becomes an expert and expert The internal audit, as an important part of the modern enterprise system, is an important part of the modern enterprise system, to perfect the corporate governance, to establish and improve the internal control system of the enterprise, to strengthen and improve the enterprise The internal audit is established according to the internal needs of the organization. As the self-restraint mechanism of the enterprise, it has become an important part of the modern enterprise system. It is the internal control of the enterprise and the serious financial and financial discipline. The internal audit of our country has played an important role in improving the management of the enterprise, but it still faces in the practical work because of the late start. At the same time, with the development of the enterprise itself and the demands of the community, the enterprise remodelling and supervision is more effective and the function is more comprehensive in the internal audit institution, so at the high speed of the economy The Internal Audit of Our Country under the Historical Conditions of the Exhibition It is necessary to grasp the opportunities and solve the problems existing in the development of private enterprises. The establishment of internal audit by the private enterprises is a private enterprise The necessity of development is also an urgent need for the development of the private enterprises. In this context, the author tries to find out the decisive factors for the development of the internal audit of the private enterprises, and around these decisions It is an internal audit system that is effective and easy to understand, accept and operate. In this paper, the characteristics of different property rights of the state-owned enterprises and the private enterprises, and the governance model _ shareholder's center model and interest in the corporate governance are compared. After the stakeholder model, we put forward that, aiming at the property rights and operating characteristics of the private enterprises, we should set up the governance model based on the value of the shareholders. In this mode, our internal audit system needs to carry out a series of rethinking, including The establishment of the institution, the position of the personnel industry capacity framework Problems, internal audit function expansion, etc. The paper is divided into four parts. In the first chapter, first, we define the private enterprises scientifically, In this paper, the boundary problem of the object in this paper is described. Then, reference is made to the internal audit in the international country. After the definition of the meter, we made it clear What is the problem of internal audit and point out its essence. At last, the background and the method and thought of this paper are summarized in this part. Chapter 2 internal trial In this part, the development of the modern internal audit theory and internal audit, the development of internal audit and the development trend of internal audit are described in this part. The development of internal audit in foreign countries, the main achievements of the internal audit and development of the western enterprises in the 20th century, I The Development of Internal Audit in the State and the Internal Audit of the Private Enterprises The development stage of the history, in the private enterprise The real situation of internal audit in private enterprises is an important focus of this paper. Chapter 3, Corporate Governance, Enterprise Property and Internal Audit This chapter is the main part of the full text. First of all, we have studied the corporate governance objectives[the most shareholder value The value of the large and the stakeholders is maximized and the corresponding corporate governance model[the center model of the shareholders and the stakeholder model] and the respective characteristics of the two governance models are compared. Secondly, we need to specify the system of the private enterprise. Organization of the problem, that is, what kind of governance objectives and governance models should be selected. We have adopted the view that some scholars advocate for the right structure to decide the governance model, so, The property rights of state-owned enterprises are compared and analyzed The property of the property right of the private enterprise[the property right is clear, the owner and the property right are cheap, the property right is cheap, the internal people control, the labor kidnapping capital] and the private enterprise We have chosen the governance model of the state-owned enterprises and the private enterprises after the high unification of the operators, the employment of the capital and the efficiency of the governance of the large shareholders. The value of the shareholders In order to maximize the goal of corporate governance, we discuss the arrangement of corporate governance and internal audit system based on the theory. In addition, the establishment of internal audit is also based on the economic relation of the entrusted responsibility and the reduction of the transaction cost, which is an economic analysis set up by the internal audit in the private enterprise. Then, we put forward that the goal of the internal audit of the private enterprise is that In order to play the role of corporate governance, to promote the value-added value of private enterprises, to create value for shareholders through the function of supervision and service. Chapter 4 is based on the value of the shareholders. The reconstruction of the internal audit system of the enterprise mainly discusses the related aspects of the internal audit system under the shareholder's central model, including the establishment of the organization, the ability of the personnel and the expansion of the function. To solve the problem of the position of the internal audit organization model of the private enterprise, it is clear that according to the state of the private sector The property analysis of the enterprise should adopt the mechanism directly subordinate to the owner of the enterprise Secondly, we draw on the research of the professional ability framework of the Chinese CPA, and after comparing the professional ability requirements of the internal auditors in the international country, the paper discusses the problem by using the input method, and puts forward some suggestions. The professional quality and ability requirements of the internal auditors corresponding to the private enterprises. In the end, we To solve the problem of the expansion of the internal audit function of the private enterprise. After the analysis of the traditional internal audit objectives and functions, we follow the The internal audit proposed by the face promotes the value-added mode of the enterprise, and the basic contents and the package of its functions are constructed. Including: the traditional financial audit objectives, the risk-oriented audit to promote the value-added of the enterprise, the regular operation audit, the economic benefit audit of the economic performance of the supervising agent, and the project audit carried out in the light of the specific situation of the enterprise The innovation point of this paper is as follows:1. It is clear that the private enterprise and the state-owned enterprise are due to the property right structure.
【學(xué)位授予單位】：西南財(cái)經(jīng)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

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