基于网络经济的审计流程再造研究

发布时间：2018-06-26 09:29

本文选题：电子商务 + 审计流程　；参考：《武汉理工大学》2005年硕士论文

【摘要】：以Internet为核心网络技术的发展与应用,使整个社会步入了全新的网络经济时代。网络经济下的经济活动特别是电子商务不但改变了传统交易的特征、方式,还给许多相关产业带来了前所未有的发展契机。21世纪是一个网络时代的开端。在网络时代整个社会经济成为了与电子商务紧密相连的网络经济。这种全球化、高速度、低成本、虚拟化、不断创新的经济模式改变了传统的企业管理模式、经营模式、会计模式从而必然的影响审计模式。电子市场、虚拟商店、网上购物、网络贸易等新兴事物的崛起,打破了传统贸易新式时间和空间的限制,加速了全球信息一体化的进程。随着网络经济的发展,传统审计遇到空前严重的挑战。审计作为社会经济生活的重要组成部分,监督并服务经济社会,满足所对应经济形态的要求,符合所对应的经济形态的特征是对审计最根本的要求。传统的审计流程无法符合网络经济的特征满足网络经济的需求,急需一种新的能满足新的经济形态的审计流程,这就必然会导致新审计流程的产生。对网络审计进行前瞻性研究具有很强的现实意义,这正是笔者选择此题的目的所在。 1993年,哈默教授和钱辟先生合作出版了《再造企业》一书,为世界性企业变革树立了一个里程碑,把业务流程再造运动推向高潮。业务流程再造运动被认为是继全面质量管理运动之后的又一次工商管理革命。而业务流程再造思想是一种非常值得企业高层管理者借鉴的组织设计思想。此思想以价值流为中心,以“项目”或“任务”的生产过程为组织设计的基础,以“团队”或“小组”作为组织的基本构成单元,因而它从根本上改变了以劳动分工为基础的组织原则,彻底拆除了传统功能部门的界限及其管理模式。本文对网络经济及网络经济对企业经济活动的影响,基于传统经济的审计流程作了详细的论述,并分析出网络经济对传统审计流程的影响与挑战。借鉴流程再造理论的思想对适应网络经济的新审计流程作了一定的探索,指出新审计流程的特点,与网络经济相适应之处,实现新审计流程的关键,最后详细论述新审计流程的风险与防范。本文认为:未来的全面发展的电子商务时代,新审计流程取代传统审计流程必将是时代的必然。我们应该紧紧抓住这一时代的契机,积极变革传统审计,开展新审计,这既是审计向前发展的必要和重要的一步,也是电子商务健康有序发展的重要一步。
[Abstract]:With the development and application of Internet as the core network technology, the whole society has entered a new era of network economy. The economic activities under the network economy, especially e-commerce, have not only changed the characteristics of traditional transactions, but also brought unprecedented opportunities to many related industries. The.21 century is the beginning of a network era. In the era of network, the whole social economy has become a network economy closely connected with e-commerce. This kind of globalization, high speed, low cost, virtualization, and continuous innovation has changed the traditional mode of enterprise management, business model, accounting mode and the inevitable influence of audit mode. Electronic market, virtual store, online shopping, network The rise of new things such as trade has broken the restriction of the new time and space of the traditional trade, and accelerated the process of global information integration. With the development of the network economy, the traditional audit has encountered unprecedented serious challenges. As an important part of the social and economic life, audit supervises and serves the economy and society to meet the corresponding economic form. The requirement to meet the characteristics of the corresponding economic form is the most fundamental requirement for the audit. The traditional audit process can not meet the requirements of the network economy to meet the needs of the network economy, and a new audit process is urgently needed to meet the new economic form. This will inevitably lead to the emergence of the new audit process. The research has a strong practical significance, which is the purpose of the author's choice.
In 1993, Professor Hamer and Qian Jian co published a Book of "reengineering enterprise", which set a milestone for the change of world enterprise, and pushed the movement of business process reengineering to a climax. Business process reengineering was regarded as another business management revolution after the total quality management movement. It is often worth the organizational design thought that is used by the top managers of the enterprise. This idea takes the value flow as the center, takes the production process of "project" or "task" as the basis of organization design, and takes "team" or "group" as the basic constituent unit of the organization, so it fundamentally changes the organizational principle based on labor division. The demarcation line and management mode of traditional functional departments were demolished.
This paper makes a detailed discussion on the influence of network economy and network economy on enterprise economic activity, based on the audit process of traditional economy, and analyzes the influence and challenge of the network economy on the traditional audit process. It makes some exploration on the new audit flow adapting to the network economy by using the thought of process reengineering theory and points out the new audit flow. The characteristics of the process, the key to the adaptation of the network economy, the key to the realization of the new audit process. Finally, the risk and prevention of the new audit process are discussed in detail. This article holds that the new audit process will be a necessity of the times in the era of full development of the electronic commerce. The transformation of traditional audit and the development of new audit are both necessary and important steps for the development of auditing, and also an important step in the healthy and orderly development of e-commerce.
【学位授予单位】：武汉理工大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.1

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