我国企业集团内部审计问题研究
发布时间：2018-07-16 12:40
【摘要】：内部审计作为企业集团经营管理的重要组成部分，在企业集团的经营管理过程中处于极其重要而又特殊的地位。集团企业在工程项目、重要合同、投资决策、资金使用等诸多方面都非常需要内部审计的支持与服务。但目前我国企业集团的内部审计工作还处在一个较低阶段，与国外相比还存在较大差距。因此，探讨我国企业集团内部审计问题，对于我国企业集团改进内部审计工作，提高经营绩效具有非常重要的现实意义。 本文阐释了我国企业集团内部审计的内涵，在对国内外企业集团内部审计现状比较研究的基础上，揭示了企业集团内部审计工作存在的主要问题，并进一步分析了这些问题存在的成因，，有针对性地提出了我国企业集团内部审计对策与建议。
[Abstract]:As an important part of enterprise group management, internal audit plays a very important and special role in the process of enterprise group management. Group enterprises in engineering projects, important contracts, investment decisions, the use of funds and other aspects of the need for internal audit support and services. However, at present, the internal audit of enterprise groups in our country is still in a low stage, and there is still a big gap compared with foreign countries. Therefore, it is of great practical significance for Chinese enterprise groups to improve their internal audit work and improve their business performance. This paper explains the connotation of internal audit of enterprise group in our country. On the basis of comparative study on the present situation of internal audit of enterprise group at home and abroad, it reveals the main problems existing in the work of internal audit of enterprise group. Furthermore, the causes of these problems are analyzed, and the countermeasures and suggestions for internal audit of enterprise groups in China are put forward.
【学位授予单位】：长春理工大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.45
本文编号：2126418
[Abstract]:As an important part of enterprise group management, internal audit plays a very important and special role in the process of enterprise group management. Group enterprises in engineering projects, important contracts, investment decisions, the use of funds and other aspects of the need for internal audit support and services. However, at present, the internal audit of enterprise groups in our country is still in a low stage, and there is still a big gap compared with foreign countries. Therefore, it is of great practical significance for Chinese enterprise groups to improve their internal audit work and improve their business performance. This paper explains the connotation of internal audit of enterprise group in our country. On the basis of comparative study on the present situation of internal audit of enterprise group at home and abroad, it reveals the main problems existing in the work of internal audit of enterprise group. Furthermore, the causes of these problems are analyzed, and the countermeasures and suggestions for internal audit of enterprise groups in China are put forward.
【学位授予单位】：长春理工大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.45
【引证文献】
相关期刊论文 前2条
1 米烁强;韩文肖;;企业集团内部审计有关问题探讨[J];商业文化(上半月);2011年06期
2 宁国丽;;集团公司财务审计浅谈[J];中国集体经济;2012年18期
相关硕士学位论文 前3条
1 杨威;上市公司内部审计问题研究[D];东北师范大学;2008年
2 曹红;我国上市公司内部审计研究[D];武汉理工大学;2010年
3 董桂晶;中航工业集团公司增值型内部审计研究[D];财政部财政科学研究所;2010年
本文编号：2126418
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