上市公司内部审计质量研究

发布时间：2018-07-03 14:35

本文选题：上市公司 + 内部审计　；参考：《中南大学》2005年硕士论文

【摘要】：20世纪90年代以后,随着我国市场经济体制改革进程的加快,内部审计作为企事业单位内部管理的一个重要组成部分,得到了空前的发展,对公司的经营管理也起到了越来越重要的作用。本文立足于国内实践,以我国的上市公司为研究对象。近年来,我国上市公司为了提高内部审计质量做了大量的工作,内部审计质量也得到了改善,涌现出了像武钢这样的内审先进单位。但由于受到外部环境、领导的重视程度、审计人员的素质以及审计程序方法等的影响,目前内部审计质量普遍仍然不高。文章认为,要提高内部审计质量,有三个问题是值得注意的:一是要保证内部审计的独立性;二是要处理好内部审计与公司治理、独立董事、审计委员会、单位其他部门以及内部控制的关系;三是内部审计外部化问题。同时,文章对提高上市公司内部审计质量提出了对策。最后,文章以成都播瑞传播股份有限公司为例,对其内部审计进行了研究,提出了改进建议。
[Abstract]:After the 1990s, with the acceleration of the reform process of the market economy system in our country, the internal audit, as an important part of the internal management of enterprises and institutions, has been developed unprecedentedly. The management of the company has also played a more and more important role. Based on domestic practice, this paper takes listed companies in China as the research object. In recent years, China's listed companies have done a lot of work to improve the quality of internal audit, and the quality of internal audit has also been improved, resulting in the emergence of advanced internal audit units such as WISCO. However, due to the external environment, the importance of leadership, the quality of auditors and audit procedures, the quality of internal audit is still generally not high. The article holds that to improve the quality of internal audit, there are three problems that deserve attention: one is to ensure the independence of internal audit; the other is to properly handle internal audit and corporate governance, independent director, audit committee, Other departments of the unit and the relationship between internal control; third, internal audit externalization. At the same time, the article puts forward countermeasures to improve the internal audit quality of listed companies. Finally, taking Chengdu Yari Communication Co., Ltd as an example, this paper studies its internal audit and puts forward some suggestions for improvement.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.45

【引证文献】