企业战略审计理论与方法探讨

发布时间：2018-06-01 21:42

本文选题：审计 + 战略审计　；参考：《东北财经大学》2005年硕士论文

【摘要】：企业战略审计是指在对企业战略制定过程进行评价时,通过对企业战略制定相关问题(比如企业目标、使命,战略制定背景)的审查以确定战略制定过程的科学合理性,并将相关信息及改进的建议措施反馈给企业决策层的过程。在市场经济条件下,企业战略是企业一切行动的指南,是企业长期生存发展的核心问题。在这种情况下,如果抛开企业治理的需要,采取传统的审计方法来研究企业的战略问题显然是不现实的,忽视了战略问题的审计无法对决策层的决策能力进行有效监督,无法考核决策层是否按照企业价值最大化的要求进行战略决策,也无力评价决策层是否有能力做出有效的决策。由于战略审计还是一个新兴的课题,理论界和实务界对企业战略审计的研究还很少。国外的学者对这一课题的研究目前处于一个初级阶段,我国学者目前对这一课题的研究也处于起步阶段。纵观国内外已有的战略审计研究成果,虽然研究的对象各异、角度不同,但对战略审计理论深入的、系统的探讨却很少,而且已有的理论观点也是各家之言,未经实践检验,也有值得商榷之处。本文从我国实际出发,参考和借鉴了国内外有关企业战略审计方面的文献和资料,着重对企业战略审计理论和应用程序及方法进行了系统、深入的探讨,力求使我们对企业战略审计能有进一步的深刻了解。并且本文还探讨了企业战略审计在我国发展的可能性、必要性,并对企业战略审计在我国实施的前景进行展望,具有较强的现实意义。本文共分为四个部分:第一部分是对企业战略审计的需求与供给进行分析;第二部分是对企业战略审计的基本内涵和特征做了一个简要的概述,并将其与传统审计进行了多方面的比较。这其中包括基本理念、关注重心、发现异常的策略、对审计风险的态度和对审计企业的看法这五个方面进行比较;第三部分提出了企业战略审计的实施程序,并在传统审计方法的基础上,提出了适用于企业战略审计的对比分析、成本效益分析等几种方法,最后提到了进行企
[Abstract]:Enterprise strategic audit is to determine the scientific rationality of the strategy making process by reviewing the relevant issues (such as enterprise objectives, mission, strategic background) when evaluating the process of enterprise strategy making. And feedback the relevant information and improvement measures to the process of enterprise decision-making. Under the condition of market economy, enterprise strategy is the guide of all actions and the core problem of long-term survival and development. In this case, if the need of corporate governance is set aside, it is obvious that it is unrealistic to adopt the traditional audit method to study the strategic problem of the enterprise, and the audit that ignores the strategic problem cannot effectively supervise the decision-making ability of the decision-making level. It is impossible to assess whether the decision makers are able to make strategic decisions according to the requirements of maximizing the value of the enterprises, nor to evaluate whether the decision makers have the ability to make effective decisions. As strategic audit is still a new topic, there are few researches on enterprise strategic audit in theory and practice. The research on this subject by foreign scholars is at a preliminary stage, and the research on this subject by Chinese scholars is still in its infancy. Looking at the existing research results of strategic audit at home and abroad, although the research object is different, the research angle is different, but the strategic audit theory is deep, the systematic discussion is very few, and the existing theory viewpoint is also each word, has not been tested in practice. There is also room for discussion. Starting from the reality of our country and referring to the domestic and foreign literature and materials on the strategic audit of enterprises, this paper focuses on the systematic and in-depth discussion of the theory, application program and method of the strategic audit of enterprises. Make every effort to make us to the enterprise strategy audit can have further deep understanding. This paper also discusses the possibility and necessity of the development of enterprise strategic audit in China, and looks forward to the prospect of the implementation of enterprise strategic audit in China, which has a strong practical significance. This paper is divided into four parts: the first part is to analyze the demand and supply of the enterprise strategic audit, the second part is to make a brief summary of the basic connotation and characteristics of the enterprise strategic audit. It is compared with traditional audit in many aspects. This includes five aspects: the basic idea, the focus of attention, the strategy of finding the abnormal, the attitude to the audit risk and the view of the audit enterprise. The third part puts forward the implementation procedure of the enterprise strategic audit. On the basis of the traditional audit method, this paper puts forward several methods, such as comparative analysis, cost-benefit analysis and so on, which are suitable for enterprise strategic audit.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4

【引证文献】