我国企业内部审计体制的研究

发布时间：2018-06-21 16:24

本文选题：内部审计 + 内部审计体制　；参考：《长春理工大学》2004年硕士论文

【摘要】：自20世纪80年代以来，，我国的内部审计事业得到了较快的发展，许多企业都设立了内部审计机构，对企业的经营管理发挥了一定的作用。但是也应该看到，有些企业的内部审计机构形同虚设，并未能充分发挥出其应有的作用。尽管这些年来国内外理论界对内部审计已进行了多层面的分析研究，提出不少应对措施，但从总体而言，效果并不理想。本文从内审基础理论，即受托经济责任理论入手，以经济学的角度分析了内部审计产生的理论原因，通过国内外企业内部审计发展的比较研究，透析了我国企业内部审计体制现状，探讨了我国企业内部审计机构组织模式优化选择及新体制建立的问题，并指出了我国企业内部审计的发展趋势。本论文丰富了内部审计理论，为内部审计问题的研究与解决提供了新的建议和思路。
[Abstract]:Since the eighties of the 20th century, the internal audit in our country has been developing rapidly. Many enterprises have set up internal audit institutions, which has played a certain role in the management of enterprises. However, it should be noted that some internal audit institutions in enterprises have not fully played their due role. Although the domestic and foreign theorists have carried out multi-level analysis and research on internal audit in recent years and put forward a lot of countermeasures, the effect is not satisfactory on the whole. This paper starts with the basic theory of internal audit, that is, the theory of entrusted economic responsibility, analyzes the theoretical reasons of internal audit from the angle of economics, and makes a comparative study on the development of internal audit at home and abroad. This paper analyzes the present situation of the internal audit system of Chinese enterprises, probes into the optimization and selection of the organization mode of the internal audit institutions and the establishment of the new system, and points out the development trend of the internal audit in the enterprises of our country. This paper enriches the theory of internal audit and provides new suggestions and ideas for the research and solution of internal audit problems.
【学位授予单位】：长春理工大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.45

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