我国企业内部审计组织设置问题研究

发布时间：2018-10-17 14:40

【摘要】：现代企业制度实行所有权和经营权相分离,两权分离使产权所有者不能直接管理企业,在企业内部形成股东会、董事会、总经理、监事会四个方面构成的企业治理结构。股东会对董事会是委托代理关系;董事会对总经理是授权经营关系;监事会代表股东会对财产的受托者即董事会和总经理实行监督关系。这种财产负责关系与职权的限定关系,形成企业内部的约束机制。内部审计就是实施这一监督约束机制的工具。因此从委托代理的角度来考察内部审计组织的设置便具有重要的意义。但由于我国内部审计理论研究及实践运用起步较晚、发展较为落后的现状,如何改进内部审计的组织地位以适应当今趋势?同时,在外部审计独立性缺失而造成的会计信息失真普遍存在的情况下,内部审计如何在组织形式上保持基本的独立和权威,以保证内部审计的客观公正?一方面,我们可以引进国外的经验,但由于经济体制、经济发展水平、法规的健全程度及诚信体系的差异,我们不可能照搬照抄、全盘的拿过来为我所用;另一方面,在自我发展研究内部审计机构设置时,由于企业自身的性质、规模及治理结构完善程度的差异,我们又不能一概而论的制定一个放之四海而皆准的万能模式。因此,本文从企业性质、规模角度,通过学习研究国外理论经验和根据我国实际情况来实证分析一些企业内部审计机构设置的例子,以寻找现阶段比较适合的内部审计设置方法。
[Abstract]:The modern enterprise system implements the separation of ownership and management right, which makes the owner of property right unable to manage the enterprise directly, and forms the corporate governance structure in four aspects: shareholders' meeting, board of directors, general manager and supervisory board. The shareholders' meeting is the principal-agent relationship to the board of directors; the board of directors is authorized to the general manager; and the board of supervisors acts on behalf of the shareholders' committee to supervise the trustee of the property, that is, the board of directors and the general manager. This kind of property responsibility relation and authority limit relation, forms the enterprise internal restraint mechanism. Internal audit is the tool to implement this supervision and restraint mechanism. Therefore, it is of great significance to investigate the setting of internal audit organization from the perspective of principal-agent. However, due to the late start and backward development of internal audit theory research and practice in China, how to improve the organizational status of internal audit to adapt to the current trend? At the same time, how to maintain the basic independence and authority of internal audit in order to ensure the objectivity and impartiality of internal audit, when the accounting information distortion caused by the lack of independence of external audit is widespread? On the one hand, we can introduce foreign experience, but because of the differences in the economic system, the level of economic development, the degree of soundness of laws and regulations, and the integrity of the system, we cannot copy them and use them in their entirety. On the other hand, In the self-development research on the setting of internal audit institutions, due to the differences in the nature, scale and governance structure of the enterprise itself, we can not generalize a universal and universal model. Therefore, from the perspective of enterprise nature and scale, this paper empirically analyzes some examples of internal audit institution setting up by studying and studying foreign theoretical experience and according to the actual situation of our country. In order to find a more suitable internal audit setting method at the present stage.
【学位授予单位】：同济大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.45

【相似文献】