关于国有企业内部审计环境的思考
发布时间：2018-07-28 08:20
【摘要】：国有企业是我国国民经济的基础，是经济体制改革的主攻方向，是国民经济战略重组的首要对象。改革开放以来，由于现代企业制度的推行，必然要求国有企业具有市场化运作的科学管理方式。良好的内控机制是现代企业制度的管理核心。企业内部审计是现代企业在监督管理过程中不可缺少的重要手段。 本文在充分论证国有企业内部审计与主观、客观环境的关系后，提出了以审计环境做为逻辑起点，构建国有企业内部审计研究理论体系的观点，以及加大审计监督体系之间的互通性和互补性，努力消除国家审计、内部审计、民间审计评价的差异性和排他性，建立审计信息对称理论等一系列观点。 本文分为五大部分： 第一部分，指出研究国有企业内部审计环境的意义。 第二部分，论述国有企业内部审计环境的概念、特点及其内容的划分。 第三部分，也是本文的核心，详尽论述了国有企业内部审计与主、客观环境的关系。 第四部分，对国有企业与中外企业内部审计的环境进行了比较研究。 第五部分，，对国有企业内部审计及其环境进行综合思考，表述了个人的见解和主张。
[Abstract]:State-owned enterprises are the foundation of our national economy, the main direction of economic system reform, and the primary object of the strategic reorganization of national economy. Since the reform and opening up, due to the implementation of the modern enterprise system, state-owned enterprises must have a scientific management mode of market-oriented operation. Good internal control mechanism is the management core of modern enterprise system. The internal audit of enterprises is an indispensable means in the process of supervision and management of modern enterprises. After fully demonstrating the relationship between internal audit of state-owned enterprises and subjective and objective environment, this paper puts forward the viewpoint that the audit environment is the logical starting point to construct the theoretical system of internal audit research in state-owned enterprises. It also makes great efforts to eliminate the differences and exclusivity of the evaluation of state audit, internal audit and folk audit, and establishes the theory of audit information symmetry, and so on, to increase the interoperability and complementarity between audit supervision systems and to eliminate the differences and exclusions of national audit, internal audit and folk audit evaluation. This paper is divided into five parts: the first part points out the significance of studying the internal audit environment of state-owned enterprises. The second part discusses the concept, characteristics and content of the internal audit environment of state-owned enterprises. The third part, which is the core of this paper, discusses in detail the relationship between internal audit and subjective and objective environment of state-owned enterprises. The fourth part makes a comparative study on the environment of internal audit between state-owned enterprises and Chinese-foreign enterprises. The fifth part, the internal audit of state-owned enterprises and its environment for comprehensive thinking, personal views and opinions.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.45
本文编号：2149486
[Abstract]:State-owned enterprises are the foundation of our national economy, the main direction of economic system reform, and the primary object of the strategic reorganization of national economy. Since the reform and opening up, due to the implementation of the modern enterprise system, state-owned enterprises must have a scientific management mode of market-oriented operation. Good internal control mechanism is the management core of modern enterprise system. The internal audit of enterprises is an indispensable means in the process of supervision and management of modern enterprises. After fully demonstrating the relationship between internal audit of state-owned enterprises and subjective and objective environment, this paper puts forward the viewpoint that the audit environment is the logical starting point to construct the theoretical system of internal audit research in state-owned enterprises. It also makes great efforts to eliminate the differences and exclusivity of the evaluation of state audit, internal audit and folk audit, and establishes the theory of audit information symmetry, and so on, to increase the interoperability and complementarity between audit supervision systems and to eliminate the differences and exclusions of national audit, internal audit and folk audit evaluation. This paper is divided into five parts: the first part points out the significance of studying the internal audit environment of state-owned enterprises. The second part discusses the concept, characteristics and content of the internal audit environment of state-owned enterprises. The third part, which is the core of this paper, discusses in detail the relationship between internal audit and subjective and objective environment of state-owned enterprises. The fourth part makes a comparative study on the environment of internal audit between state-owned enterprises and Chinese-foreign enterprises. The fifth part, the internal audit of state-owned enterprises and its environment for comprehensive thinking, personal views and opinions.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.45
【引证文献】
相关硕士学位论文 前1条
1 王晨颢;审计系统流程化控制与灵活定制模板的设计与实现[D];复旦大学;2011年
本文编号：2149486
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