本文關(guān)鍵詞：國(guó)有資本投資運(yùn)營(yíng)公司內(nèi)部審計(jì)規(guī)制體系構(gòu)建研究，由筆耕文化傳播整理發(fā)布。

國(guó)有資本投資運(yùn)營(yíng)公司內(nèi)部審計(jì)規(guī)制體系構(gòu)建研究

Study on Establishment of Internal Audit Regulation System in the State-owned Capital Investment Operation Company in China

[1] [2]

Ye Chenyun ,Yang Kezhi

[1]華北電力大學(xué)經(jīng)濟(jì)與管理學(xué)院,102206; [2]北京工商大學(xué)商學(xué)院,102206;

文章摘要：國(guó)有資本投資運(yùn)營(yíng)公司是我國(guó)國(guó)有企業(yè)深化產(chǎn)權(quán)管控制度改革進(jìn)程中探索出的一種新型企業(yè)法人組織形式是，，接受國(guó)有資產(chǎn)終極所有者授權(quán)專事資本投資與資本運(yùn)營(yíng)的市場(chǎng)經(jīng)營(yíng)主體；對(duì)于增強(qiáng)國(guó)有資產(chǎn)宏觀調(diào)控職能，發(fā)揮國(guó)有資源控制力與影響力，實(shí)現(xiàn)國(guó)有資本保值增值目標(biāo)具有積極意義。如何強(qiáng)化國(guó)有資本投資運(yùn)營(yíng)公司內(nèi)部審計(jì)規(guī)范與制衡的職能是影響其能否持續(xù)穩(wěn)定發(fā)展的關(guān)鍵內(nèi)生制度因素。本文從構(gòu)建有別于傳統(tǒng)國(guó)有企業(yè)內(nèi)部審計(jì)的國(guó)有資本投資運(yùn)營(yíng)公司內(nèi)部審計(jì)規(guī)制體系的視角展開(kāi)研究，認(rèn)為我國(guó)國(guó)有資本投資運(yùn)營(yíng)公司內(nèi)部審計(jì)規(guī)制體系基本內(nèi)容應(yīng)包括規(guī)范建設(shè)、目標(biāo)導(dǎo)向、責(zé)權(quán)范圍、執(zhí)業(yè)程序、評(píng)價(jià)改進(jìn)與配套支持等五個(gè)有機(jī)融合的子系統(tǒng)，并提出了發(fā)揮內(nèi)部審計(jì)規(guī)制體系全面規(guī)范與持續(xù)制衡功能的相關(guān)政策建議，希望研究?jī)?nèi)容能有益于我國(guó)國(guó)有資本投資運(yùn)營(yíng)公司內(nèi)部審計(jì)監(jiān)管制度的逐步完善。

Abstr：Starting with the study on the establishment of internal audit regulation system in the state-owned capital investment operation company which is different from the traditional internal audit in state-owned enterprises from a new perspective, this paper believes that such internal audit regulation system should consist of five sub-systems as an organic whole, namely, standard establishment, target orientation, scope of obligations and rights, operating process, evaluation for improvement and coordinated support. It also puts forward the relevant policy recommenda- tions on the roles of comprehensive specification and continual control played by the internal audit regulation system.

文章關(guān)鍵詞：

Keyword：:state-owned capital, investment and operation, internal audit, regulation system

課題項(xiàng)目：國(guó)家社會(huì)科學(xué)基金重點(diǎn)課題“國(guó)家治理、國(guó)家審計(jì)制度與預(yù)防懲治腐敗體系創(chuàng)新研究”（項(xiàng)目批準(zhǔn)號(hào)：13AZD002D）;華北電力大學(xué)經(jīng)濟(jì)與管理學(xué)院2014教改項(xiàng)目“審計(jì)學(xué)方向相關(guān)課程體系建設(shè)與教學(xué)方法創(chuàng)新研究”;北京工商大學(xué)國(guó)有資產(chǎn)管理協(xié)同創(chuàng)業(yè)中心項(xiàng)目（項(xiàng)目批準(zhǔn)號(hào)：GZ20130801）和河北省科技廳軟科學(xué)計(jì)劃項(xiàng)目“河北高新科技企業(yè)自主創(chuàng)新能力評(píng)價(jià)系統(tǒng)與提升策略協(xié)調(diào)發(fā)展研究”（項(xiàng)目批準(zhǔn)號(hào)：15454901D）的資助.

作者信息：會(huì)員可見(jiàn)

  本文關(guān)鍵詞：國(guó)有資本投資運(yùn)營(yíng)公司內(nèi)部審計(jì)規(guī)制體系構(gòu)建研究，由筆耕文化傳播整理發(fā)布。