铁路施工企业的管理审计研究

发布时间：2018-06-19 04:00

本文选题：施工企业 + 审计　；参考：《河北工业大学》2006年硕士论文

【摘要】： 管理审计是企业内部审计研究的新领域和热点,它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、分析和评价,鉴证管理当局履行受托管理责任的业绩,鉴明现存的和潜在的薄弱环节,并就其提出改进意见,从而有效地改善企业的管理,增强企业的盈利能力。由于铁路施工企业经营性质不同,其经营管理的范围、方法与手段也不一样,故开展管理审计的内容与重点也不相同。本文首先系统介绍了管理审计的产生和发展及其基本概念,从施工企业开展管理审计的必要性谈起,结合铁路施工企业经营管理的特征,对其开展管理审计的内容、方法以及管理审计信息的使用问题加以探讨,目的是评价和进一步规范管理审计在铁路施工企业的应用,以促进施工企业加强经营管理,提高经济效益。
[Abstract]:Management audit is a new field and hot spot in the research of enterprise internal audit. By checking, analyzing and evaluating the appropriateness and validity of all the management activities of the enterprise, the management authority can verify the performance of the management authority in fulfilling the fiduciary management responsibility. Identify the existing and potential weak links, and put forward some suggestions to improve the management of enterprises and enhance their profitability. Because of the different management nature of railway construction enterprises, the scope, methods and means of management and management are different, so the contents and emphases of carrying out management audit are different. Firstly, this paper systematically introduces the emergence and development of management audit and its basic concepts, starting from the necessity of carrying out management audit in construction enterprises, combining with the characteristics of management and management of railway construction enterprises, carrying out the contents of management audit. The purpose of this paper is to evaluate and further standardize the application of management audit in railway construction enterprises in order to promote construction enterprises to strengthen management and improve economic benefits.
【学位授予单位】：河北工业大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.6

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