我国广播电视行业内部审计发展现状及问题研究

发布时间：2018-09-03 06:44

【摘要】：内部审计从出现到现在,已经经历了一个世纪的发展,内部审计工作在加强企业自我约束机制、维护财经法纪、促进增收节支、提高经济效益及保障企业合法权益等方面都发挥着日益重要的作用。我国广播电视行业内部审计发展也走过了将近二十年的历程,内部审计工作对广播电视事业的发展做出了突出的贡献。本文针对广播电视行业的特点,分析了内部审计在广播电视事业发展中的作用和在广播电视事业管理中的定位,对于丰富广播电视内部审计理论,及时发现广播电视系统内部审计工作中存在的问题,更好地发挥内部审计的作用都有重要意义。本文运用实例分析并结合理论推理的方法,以广播电视行业目前在财务及管理方面存在的问题入手,分析广播电视行业内部审计工作在加强监督、改善管理中的作用及其工作特点,并指出了在广播电视行业内部审计中的各种审计风险,以及在广播电视行业内部审计工作存在的审计独立性不强、审计手段滞后、审计人员综合素质不高的现状;而后根据对实例的分析,提出了改善审计的组织地位、拓宽审计工作领域、推行审计公示制度、直接参与管理工作、改进审计方法、加大审计人员培训力度等各项防范广播电视行业审计风险、解决广播电视行业内部审计中存在问题的方法,这些方法和对策针对实际工作,切实有效。
[Abstract]:From its emergence to the present, internal audit has experienced a century of development. The internal audit work is strengthening the self-restraint mechanism of enterprises, maintaining financial laws and regulations, and promoting the increase of revenues and cut down on expenditure. To improve economic efficiency and protect the legitimate rights and interests of enterprises are playing an increasingly important role. The development of internal audit in radio and television industry in China has gone through nearly 20 years, and internal audit has made outstanding contributions to the development of radio and television industry. According to the characteristics of radio and television industry, this paper analyzes the role of internal audit in the development of radio and television industry and its position in the management of radio and television industry, which enriches the theory of internal audit of radio and television. It is of great significance to discover the problems existing in the internal audit of radio and television system in time and to play the role of internal audit better. In this paper, using the method of case analysis and theoretical reasoning, this paper begins with the problems existing in the finance and management of the broadcasting and television industry, and analyzes that the internal audit work of the broadcasting and television industry is strengthening the supervision. Improve the function of management and its working characteristics, and point out the various audit risks in the internal audit of the radio and television industry, as well as the lack of independence of the audit in the internal audit of the radio and television industry, and the lag of the audit means. Then, according to the analysis of the examples, the author puts forward to improve the organization status of audit, widen the field of audit work, carry out the audit publicity system, participate directly in the management work, and improve the audit method. The methods of preventing the audit risk and solving the problems in the internal audit of the radio and television industry are put forward. These methods and countermeasures are aimed at the actual work and are effective.
【学位授予单位】：中国地质大学（北京）
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.45

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