基于公司治理的管理审计研究

发布时间：2018-05-26 08:04

本文选题：公司治理 + 管理审计　；参考：《西南财经大学》2007年硕士论文

【摘要】： 公司治理要解决涉及公司成败的两个基本问题。一是如何保证投资者,即股东的投资回报,协调股东与企业的利益关系。在所有权与经营权分离的情况下,由于股权分散,股东有可能失去控制权,企业被内部人即管理者所控制。此时控制了企业的内部人有可能做出违背股东利益的决策,侵犯股东的利益。这种情况会引起投资者不愿投资或股东“用脚表决”的后果,会有损于企业的长期发展。公司治理正是要从制度上保证所有者的控制与利益。二是企业内各利益集团的关系协调。这包括对经理层与其他员工的激励,以及对高层管理者的制约。这个问题的解决有助于处理企业各集团的利益关系,又可以避免因高管决策失误给企业造成不利的影响。公司治理的目的在于提高整个公司的效率。良好的公司治理可以通过一系列有效运行的相互制约的制度安排,从根本上减少企业内部经营管理风险,提高企业整体抵御风险的能力。公司治理结构的完善不只是聘请外部董事及监事,管理审计也是其中重要一环,它帮助企业发现并评价重要的风险因素,促进企业改进管理体系,同时继续发挥其对控制效率和效果的评价作用,使企业保持良好地运作,这也必将加速公司治理结构中管理审计模式的探讨。21世纪是充满挑战和机会的新世纪,多样化和多变性的环境使企业的经营管理经历着实质性的变革。企业再造的现代管理理论颠覆着传统的惯性思维,彻底重构业务流程,摒弃冗余部门,留下能够增加企业价值的职能。管理审计要成为企业价值链上一个必要的环节,在履行防弊和兴利两项传统职责之外,更重要的是为企业提供“增值”服务。管理审计如何提供“增值”服务?如何变革以适应21世纪的要求?如何成为更有活力的职业?围绕着这些问题,理论界和实务界进行了广泛而持续的探讨,提出了管理审计的最新理论。管理审计理论认为风险是公司活动的驱动力,管理审计应把关注的核心转向风险,注重现在和未来,不再关注过去的细节。1999年,国际内部审计协会(the Institute of Internal Auditors,简称IIA)颁布了内部审计职业实务标准框架,顺应了这种变革的需要。以风险为核心拓宽了内部审计研究的领域。目前西方学者已提出了管理审计的对象、目标、职能、胜任能力等方面的基本观点,但这些观点过于零散,尚未建立一个理论结构并把各部分有机整合起来。另外,许多理论和实践问题还有待进一步研究,例如管理审计确证与咨询职能的作用和冲突问题;管理审计的增值作用问题;管理审计独立性的思考;参与式管理审计与人际关系研究等。本文选择管理审计理论问题,特别是管理审计对公司治理作用进行研究,其动因在于:其一,管理审计是内部审计理论发展的新动向,西方发达国家许多知名企业内部审计运作模式己逐步向此方向变革,但是其理论研究才刚刚开始,本文将对这一前沿问题进行深入研究。其二,公司治理是现阶段全球的研究热点问题之一,但是对管理审计与公司治理关系的研究尚在起步阶段。目前理论界较多涉及的是公司治理中的内部审计功能、内部审计的定位等内容。本文将在传统内部审计与公司治理关系研究的基础上,探讨管理审计在公司治理中的作用,以助于构建良好的公司治理结构。其三,内部控制己发展为企业风险管理框架,作为内部审计的传统对象,其范围的变化必将引发内部审计范围及方法的变化。本文将在传统内部审计与内部控制关系研究的基础上,探讨管理审计在企业风险管理框架中的作用,力图充实、完善内部控制理论。本文尝试性的提出通过管理审计的实施来评价并改善公司治理结构及内部控制,从而为解决管理审计在公司治理结构中所处的地位、扩大管理审计的职能作用、管理审计的工作重点的变化、管理审计在公司治理结构中的评价体系等一系列问题的解答提供了可能,以此确立管理审计模式,从而服务于公司治理结构的完善。本文属于管理审计的基础理论研究。由于管理审计属于公司管理领域的职能,该领域内容较少通过公开的财务信息或其他信息在资本市场上披露,国外对内部审计领域的实证研究也比较少,因此本文主要采用传统的规范研究方法。为了更有说服力,本文还通过历史的追溯与史料的分析推理方法,期望发现管理审计发展的普遍性规律。另外,本文还结合了中国企业管理审计实务案例以分析现状,佐证相关结论,以寻求对中国管理审计发展的启示。本文第一章从公司治理以及管理审计历史演进的研究出发,阐述了公司治理与管理审计的内在关系,以及公司治理作为管理审计对象的依据。第二章对公司治理结构中管理审计的所处的地位以及包括基于公司治理管理审计的发展趋势进行概述。在此基础上,第三章针对管理审计的对象之一——公司治理,研究管理审计与治理过程及治理结果的关系以及对它们发挥的作用。在此部分论述中融入管理审计基本理论的其他问题。第四章提出基于公司治理的管理审计理论运用到我国审计实践中,并对未来审计发展作出了启示。本文主要贡献在于: 研究了管理审计与公司治理的关系,将公司治理视为控制系统,而管理审计在该系统中发挥反馈功能。选择基于公司治理的管理审计评价标准作为研究重点。管理审计评价标准除了用于管理审计以外,还可以直接发挥对企业管理的指导作用,人们可以按照管理审计评价标准的要求来规范和完善自己的管理实务,企业管理也就有了一个可供参考的目标和监控架构。本文的研究一方面吸收了审计界的研究成果,另一方面又广泛地借鉴管理界的研究成果,并且将二者有机的结合起来。这种研究方法,是由管理审计的本质所决定的,如果研究管理审计脱离了管理,那么,这种审计就不可能成为对管理的审计或为管理的审计。当然,这种研究方法对研究人员提出了更高的要求,尽管作者己作了很大的努力,但本文的研究结果只是管理审计评价标准的一个开端,是比较粗糙的,就权当抛砖引玉吧。
[Abstract]:Corporate governance should solve two basic problems that involve the success or failure of a company. One is how to guarantee the investor, that is, the return on the investment of the shareholders, and coordinate the interests of the shareholders and the enterprise. In the case of separation of ownership and management, the shareholders may lose control because of the decentralization of ownership. The enterprise is controlled by the insider as the manager. The insider of the enterprise may make a decision that violates the shareholders' interests and violates the interests of the shareholders. This situation will cause the investor's reluctance to invest or the shareholder's "vote by foot", which will damage the long-term development of the enterprise. The corporate governance is to guarantee the ownership and benefit of the owner from the system. Two is the key to the interest groups within the enterprise. Coordination. This includes incentives for managers and other employees, and constraints to senior managers. The solution helps to deal with the interests of the enterprise groups, and avoids the adverse effects of executive decision making. The purpose of corporate governance is to improve the efficiency of the whole company. Good corporate governance. It can reduce the risk of enterprise management and improve the ability of enterprise to resist the risk through a series of effective running system of mutual restriction.
The improvement of the corporate governance structure is not only to employ external directors and supervisors, but also an important part of the management audit. It helps enterprises to find and evaluate the important risk factors and promote the improvement of the management system. At the same time, it will continue to play its role in the evaluation of the efficiency and effect of control so that the enterprise can operate well, which will also accelerate the public service. The.21 century is a new century full of challenges and opportunities. The diversification and change of the environment make the business management experience substantial changes. The modern management theory of enterprise reengineering subverts the traditional inertia thought, reconstructs the business process thoroughly, abandons the redundant department, and can leave an increase. The function of enterprise value. Management audit should be a necessary link in the enterprise value chain. It is more important to provide "value-added" service for enterprises in addition to the two traditional duties of preventing fraud and promoting profit.
How does management audit provide "value-added" services? How to adapt to the requirements of the twenty-first Century? How to become a more dynamic profession? Around these issues, the theoretical and practical circles have carried out a wide and continuous discussion and put forward the latest theory of management audit. Management audit theory holds that risk is the driving force of the company's activities and management trial. We should turn the core of attention to the risk, pay attention to the present and the future, no longer pay attention to the past details.1999 years, the the Institute of Internal Auditors (IIA) promulgated the internal audit professional standard framework, complied with the need of this change, and broadened the field of internal audit research at the core of risk. At present, western scholars have put forward the basic viewpoints of management audit objects, objectives, functions, competence and so on. But these views are too scattered, have not set up a theoretical structure and integrate each part organically. In addition, many theoretical and practical problems are still to be studied, such as the management audit confirmation and the consulting function. Problems of use and conflict; the value added role of management audit; the independence of management audit; participatory management audit and interpersonal relationship research.
This paper selects the theory of management audit, especially the management audit on the role of corporate governance. The reason is: first, the management audit is the new trend of the development of the internal audit theory, and the internal audit operation mode of many well-known enterprises in western developed countries has gradually changed to this side, but its theoretical research has just started, this paper has just begun. Secondly, corporate governance is one of the hot issues in the global research at the present stage, but the research on the relationship between management audit and corporate governance is still in its infancy. At present, there are many aspects of the internal audit function in corporate governance and the orientation of internal audit. On the basis of the study of the relationship between internal audit and corporate governance, the role of management audit in corporate governance is discussed to help build a good corporate governance structure. Thirdly, internal control has been developed into a framework of enterprise risk management. As a traditional object of internal audit, the changes in the scope and methods of internal audit will inevitably lead to changes in the scope and methods of internal audit. On the basis of the study of the relationship between the traditional internal audit and the internal control, this paper will discuss the role of management audit in the framework of enterprise risk management, and try to enrich and improve the internal control theory.
This article attempts to evaluate and improve the corporate governance structure and internal control through the implementation of the management audit, so as to solve the position of the management audit in the corporate governance structure, expand the function of the management audit, the change of the focus of the management audit, and the evaluation system of the management audit in the corporate governance structure. The answers to a series of questions provide the possibility to establish a management audit mode so as to serve the perfection of corporate governance structure.
This paper belongs to the basic theory of management audit. Because management audit belongs to the function of the field of company management, the content of this field is less disclosed in the capital market by public financial information or other information, and the empirical research on internal audit is few in foreign countries. Therefore, this paper mainly adopts the traditional normative research method. More convincing, this article also hopes to find the universal law of the development of management audit through historical tracing and historical data analysis and reasoning method. In addition, this paper also combines the case of Chinese enterprise management audit practice to analyze the current situation and support the relevant conclusions, in order to seek the enlightenment to the development of China's management audit.
The first chapter, starting with the research of corporate governance and the historical evolution of management audit, expounds the internal relationship between corporate governance and management audit, and the basis of corporate governance as the object of management audit. The second chapter is about the position of management audit in the corporate governance structure and the development trend of corporate governance audit. On the basis of this, the third chapter aims at one of the objects of management audit - corporate governance, the relationship between management audit and governance process and the results of governance and the role they play. In this part, the other issues are discussed into the basic theory of management audit. In the fourth chapter, the management audit theory based on corporate governance is proposed. On the application of audit practice in China, and the future development of audit has made enlightenment.
The main contributions of this article are as follows:
The relationship between management audit and corporate governance is studied, and corporate governance is considered as a control system, and management audit plays a feedback function in the system. The management audit evaluation standard based on corporate governance is selected as the research focus. In addition to the management audit, management audit evaluation standard can also direct the guidance of enterprise management. As a result, people can standardize and improve their management practices according to the requirements of the management audit evaluation standards, and the enterprise management also has a target and monitoring framework for reference.
On the one hand, the research of this paper absorbs the research results of the audit field, on the other hand, it is widely used for reference to the research results of the management circle, and combines the two ones organically. This research method is determined by the nature of the management audit. If the research management audit is divorced from the management, the audit can not be managed. Audit or management audit. Of course, this research method puts forward higher requirements for the researchers. Although the author has made great efforts, the results of this study are only a beginning of the management audit evaluation standard.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4

【引证文献】