我国企业内向型管理审计研究

发布时间：2018-03-01 09:48

本文关键词： 内部审计内向型管理审计受托管理责任　出处：《山东大学》2009年硕士论文　论文类型：学位论文

【摘要】： 随着受托责任的发展、审计环境的变化以及内部审计自身发展的要求,越来越需要职能更加全面的内部审计、由财务审计扩展到管理审计是内部审计发展的必然趋势。二十世纪七十年代开始,国际内部审计师协会(IIA)就将主要精力集中于内向型管理审计,通过内向型管理审计对企业的各种经营管理活动进行审查和监督。我国国家审计署也提出了企业内部审计不仅要进行财务收支审计,还要对本单位及所属单位进行经济管理及其效率的审计,也就是在企业中开展内向型管理审计,以提高企业管理水平和经济效益。本文以国内外最新审计理念为指导,采用理论分析和调查研究相结合的方法,研究了我国企业内向型管理审计的现状。文章首先对内向型管理审计的概念、本质及内容进行了分析,然后结合公司治理理论和审计理论阐述了内向型管理审计的相关理论基础。在内部审计向管理审计延伸的趋势下,文章接着分析了国内外内向型管理审计的现状,并指出了我国内向型管理审计刚刚起步的现实情况。随后,本文以山东省沪市上市公司为研究样本比较了揭示了我国企业内向型管理审计存在的问题。与国际内部审计相比,在设立动机、机构设置、人员素质和审计制度建设等方面的差异,得出我国企业内向型管理审计存在定位偏差、实施内向型管理审计的审计机构不健全、对内向型管理审计的内涵与评价标准缺乏统一的认识、缺乏高素质的内向型管理审计人才等问题。根据上述问题,针对我国目前的内部审计环境和审计现状,尝试提出改善外部环境,强化内审机构职能,提高行业自律水平,规范概念模型和评价标准等对策,促进我国企业内向型管理审计的发展。文章主要运用了规范研究和比较分析的方法对我国企业的内向型管理审计进行研究。首先通过规范研究对内向型管理审计的概念、本质及相关理论进行了详细分析。然后选择了山东省沪市上市公司作为研究样本,利用大量数据与国外企业内向型管理审计的现状进行比较分析,得出我国企业内向型管理审计的现状及实施过程中存在的问题。鉴于以往对内向型管理审计单纯的规范研究,文章的创新点主要是通过大量调查数据例证了我国企业内向型管理审计的现状。并且,研究过程中以山东省沪市上市公司作为调查样本研究问题,具有很强的说服力。
[Abstract]:With the development of fiduciary responsibility, the change of audit environment and the requirement of internal audit's own development, more and more comprehensive internal audit is needed. Expanding from financial audit to management audit is an inevitable trend in the development of internal audit. Since 1970s, the International Institute of Internal auditors (IIA) has focused on the inward management audit. The National Audit Office of our country has also proposed that the internal audit of enterprises should not only audit the financial revenue and expenditure, but also examine and supervise the various management activities of enterprises through introverted management audit. It is also necessary to audit the economic management and its efficiency of the unit and its affiliated units, that is, to carry out an inward management audit in order to improve the management level and economic efficiency of the enterprise. Under the guidance of the latest audit concepts at home and abroad, this paper studies the present situation of internal management audit in Chinese enterprises by combining theoretical analysis with investigation and research. First of all, the concept of introverted management audit is introduced in this paper. The essence and content are analyzed, and then the related theoretical basis of introverted management audit is expounded with the combination of corporate governance theory and audit theory. Under the trend of internal audit extending to management audit, The article then analyzes the current situation of introverted management audit at home and abroad, and points out the reality of China's introverted management audit just beginning. This paper takes the listed companies of Shanghai Stock Exchange in Shandong Province as the research sample to compare and reveal the problems existing in the internal management audit of Chinese enterprises. From the differences of personnel quality and audit system construction, it is concluded that the internal oriented management audit in our country has a positioning deviation, and the audit institutions that carry out the internal management audit are not perfect. There is a lack of unified understanding of the connotation and evaluation standard of introverted management audit, a lack of high-quality inward-looking management audit talents, and so on. According to the above problems, the present internal audit environment and current audit situation in China are discussed. This paper attempts to improve the external environment, strengthen the functions of internal audit institutions, improve the level of self-discipline of the industry, standardize conceptual models and evaluation standards, and promote the development of internal management audit in Chinese enterprises. This paper mainly uses the methods of normative research and comparative analysis to study the introverted management audit of Chinese enterprises. First, the concept of introverted management audit is studied through normative research. The essence and related theories are analyzed in detail. Then the listed companies in Shanghai Stock Exchange of Shandong Province are selected as the research samples, and a large number of data are used to compare and analyze the current situation of introverted management audit in foreign enterprises. The present situation of internal-oriented management audit in Chinese enterprises and the problems in its implementation are obtained. In view of the simple normative research on introverted management audit in the past, the innovation of this paper is mainly to exemplify the current situation of introverted management audit in Chinese enterprises through a large number of survey data. In the course of the research, it is very persuasive to take the listed companies in Shanghai Stock Exchange of Shandong Province as the research sample.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.45

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