管理审计在广东移动公司治理中的应用研究

发布时间：2018-06-16 02:53

本文选题：管理审计 + 公司治理　；参考：《湖南大学》2006年硕士论文

【摘要】： 随着经济体制改革的深入,尤其是现代企业制度的建立和发展,社会主义市场经济逐步完善,市场竞争日趋激烈,我国企业的规模不断增大,管理层次增多,企业的经营也趋于多元化和复杂化,这一切使得内部审计工作的职能定位也由监督导向型向服务导向型转变,传统的财务审计逐渐向新兴的管理审计过渡。同时,在现代企业制度建立和发展过程中,由于公司治理结构完善与否决定了公司能否有序运转,公司效益和持续发展能力能否不断提高,进而关系到整个资本市场能否规范有效运行,甚至关系到整个资本市场的成败,使得公司治理问题越来越受到政府监管部门和社会各界广泛关注。国内外理论研究和实践表明,管理审计与公司治理之间存在密不可分的关系。一方面,健全的公司治理结构是实施管理审计的制度环境,是促使管理审计有效开展,保证管理审计功能发挥的前提和基础;另一方面,管理审计的开展既是完善公司内部治理结构的保证,又是促进外部治理机制高效运作的手段。广东移动通信有限责任公司(以下简称广东移动)作为我国在海外上市的四大电信企业之一——中国移动的最大规模省公司,随着国内外电信业竞争的加剧及《萨班斯法案》的颁布实施,同时面临着管理审计和公司治理问题的挑战。认识两者的关系,深入研究“如何运用管理审计完善公司治理”具有十分重要的理论和现实意义。本文以国内外最新审计理念为导引,采用理论分析与实证研究相结合的方法,研究了管理审计在广东移动的应用。文章首先结合管理审计理论和公司治理理论对广东移动开展管理审计进行了理论分析。然后研究了管理审计在广东移动健全公司组织机构、推进公司战略制订、加强财务管理等方面的应用情况。随之,通过对广东移动以及我国国有企业内部审计工作的观察和分析,找出了管理审计在完善广东移动公司治理的应用过程中存在的缺乏法制化与规范化的外部环境、实施管理审计的内部环境不宽松、对管理审计内涵和范围缺乏统一认识等一系列问题。最后,针对上述问题,结合广东移动的实际,在借鉴英美管理审计发展经验的基础上,提出了完善管理审计应用的法制化、规范化外部环境、加强管理审计应用的公司内部环境治理、规范管理审计的概念模型和评价标准等完善对策。
[Abstract]:With the deepening of the reform of the economic system, especially the establishment and development of the modern enterprise system, the socialist market economy is gradually perfected and the market competition is becoming increasingly fierce. The scale of the enterprises in our country is increasing, the management level is increasing, and the management of the enterprise tends to be diversified and complicated. All this makes the function of the internal audit work also to be monitored by the supervision of the internal audit. The transformation of the direction oriented service oriented mode has gradually shifted from the traditional financial audit to the new management audit.
At the same time, in the process of establishment and development of modern enterprise system, whether the company's governance structure is perfect or not determines whether the company can operate in order or not, whether the company's efficiency and sustainable development ability can be improved continuously, and whether the whole capital market can operate effectively, or even the success or failure of the whole capital market, so that the corporate governance will be asked. More and more subjects are widely concerned by government regulators and the community.
Theoretical research and practice at home and abroad have shown that there is an inseparable relationship between management audit and corporate governance. On the one hand, a sound corporate governance structure is the system environment for the implementation of management audit, which is the prerequisite and foundation to promote the effective development of management audit and ensure the function of management audit; on the other hand, the development of management audit is not only finished. The guarantee of good corporate governance structure is also a means to promote the efficient operation of external governance mechanisms.
Guangdong Mobile Communications Co., Ltd. (hereinafter referred to as Guangdong mobile), one of the four largest telecom companies listed overseas in China - the largest province of China Mobile, has been confronted with the challenges of management audit and corporate governance with the intensification of competition in the telecommunications industry at home and abroad and the promulgation and Implementation of the "Sarbanes act". The relationship between them is of great theoretical and practical significance to further study how to use management audit to improve corporate governance.
This paper, taking the latest audit ideas at home and abroad as the guide, uses the method of combining theoretical analysis and empirical research, studies the application of management audit in Guangdong movement. Firstly, this paper makes a theoretical analysis on the management audit of Guangdong mobile based on the theory of management audit and the theory of corporate governance, and then studies the management audit in Guangdong movement. We should improve the organization of the company, push forward the strategic formulation of the company, strengthen the application of financial management and so on. Then, through the observation and analysis of the internal audit work of Guangdong and China's state-owned enterprises, it finds out the lack of legalization and standardization in the process of improving the application of the management audit in the improvement of the governance of the Guangdong Mobile Corporation. Environment, the internal environment of the implementation of management audit is not easy, and a series of problems are lacking in understanding the connotation and scope of the management audit. Finally, on the basis of the practice of Guangdong mobile and the experience of British and American management audit, the legal system of improving the application of management and auditing, the standardization of the external environment and the strengthening of the external environment are put forward. We should perfect the internal environmental governance of management audit, standardize the conceptual model and evaluation standard of management audit.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

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