企业集团管理审计相关问题研究

发布时间：2018-05-27 17:07

本文选题：管理审计 + 内部审计　；参考：《天津大学》2009年硕士论文

【摘要】： 审计是一种社会经济现象,随着社会经济的发展而发展。随着知识经济的兴起、科学技术的发展和经济体制改革的逐步深入,市场环境面临着巨大的变化,对审计工作提出了新的更高的要求,而管理审计就是在新环境下的内部审计发展的必然趋势。管理审计通过对企业所有经营管理活动的恰当性和有效性进行检查、分析、评价,发现现存的和潜在的薄弱环节,并提出对此的改进建议,以便有效地改善企业管理,增强企业的盈利能力。企业集团在当今世界经济发展中扮演着越来越重要的角色。企业集团由于跨行业、跨地区的发展使得集团内部存在着多层次的委托代理关系,其发展具有不平衡性,集团内部控制显得十分重要。集团公司管理审计,通过不同的控制模式、手段的实施,为集团提供一个有效的监控机制;通过有效的审计管理模式,加强集团公司与分、子公司以及分公司与分公司之间的协调,实现集团整体管理控制,建立一种既竞争又整体性的机制,在整体企业集团中形成一种健康有序的管理网络,实现集团公司的战略目标。本文通过对HL集团管理审计实证研究,系统分析了管理审计的产生、发展和内容,从HL公司管理审计的原则、总体思路、具体职能以及所开展各种种类的管理审计以及案例,多角度对HL集团公司内部管理审计进行了分析。针对HL集团公司经营特点,理论联系实际,具体探讨了管理审计的现状和存在的问题,对大型企业尤其是化工企业的管理审计工作,具有一定的理论意义和较强的实践指导作用。
[Abstract]:Audit is a social and economic phenomenon, with the development of social and economic development. With the rise of knowledge economy, the development of science and technology and the gradual deepening of economic system reform, the market environment is facing great changes, and the new and higher requirements are put forward for the audit work, and the management audit is the development of internal audit under the new environment. The inevitable trend.
By examining, analyzing, evaluating, finding existing and potential weak links, management audits, in order to improve the management of enterprises and enhance the profitability of enterprises, will play a more and more important role in the development of the world economy. The enterprise group has a multilevel agency relationship within the group because of its cross industry and cross regional development. Its development is imbalanced. The internal control of the group is very important. The management audit of the group company provides an effective monitoring mechanism for the group through the implementation of different control modes and means. Through effective audit management mode, we should strengthen the coordination between group company and branch, subsidiary company and sub company and branch company, realize the overall management control of the group, establish a competitive and integrated mechanism, form a healthy and orderly management network in the whole enterprise group, and realize the strategic target of the group company.
Through the empirical research on the management audit of HL group, this paper systematically analyzes the production, development and content of management audit, from the principles of HL management audit, the general idea, the specific functions and various kinds of management audits and cases, and analyses the internal management audit of the HL group company in many angles. For the HL group company, the management audit has been analyzed. It has a certain theoretical significance and a strong practical guidance for the management audit of large enterprises, especially the chemical enterprises.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.45

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