关于加强我国企业内部审计的研究
发布时间：2018-10-19 20:28
【摘要】： 西方国家企业内部审计是在20世纪初期兴起的，是随着企业规模的扩大，在两权分离及多层次管理制度下，基于经济监督和控制的需要产生和发展的。而我国原有的内部审计是在计划经济转向社会主义市场经济的过程中，应国家审计的需要而建立起来的，是国家审计的补充，导致我国的内部审计制度的建立带有明显的外部压力倾向，并不是各单位自发的需求，而是一种政府行为。所以长期以来内部审计有效需求不足，内部审计工作始终得不到应有的重视。随着社会主义市场经济的建立与完善，，作为市场经济主体的企业正朝着转换经营机制，建立现代企业制度的方向发展。因此，必须有一套与之相适应的内部监督机制，而建立内部审计制度正是这一监督机制的最佳选择，强化我国企业内部审计具有重要的现实意义。本文主要阐述了内部审计在我国现代企业中的作用，分析了我国现行内部审计的现状，揭示了存在的问题并分析其原因，通过中西方内部审计的比较，结合我国实际情况，提出了强化我国企业内部审计的思路。这将有助于企业在市场经济环境下，加强自我约束机制，增强竞争能力，提高企业管理水平，使企业立于不败之地。
[Abstract]:The internal audit of enterprises in western countries rose in the early 20th century. With the expansion of the scale of enterprises, under the separation of two powers and multi-level management system, the need of economic supervision and control emerged and developed. The original internal audit of our country was established in the process of planned economy to socialist market economy, and was established in response to the need of state audit. It is a supplement to the state audit. The establishment of internal audit system in our country has obvious tendency of external pressure, which is not the spontaneous demand of each unit, but a kind of government behavior. Therefore, for a long time, the effective demand of internal audit has been insufficient, and the work of internal audit has never been given due attention. With the establishment and perfection of the socialist market economy, the enterprises as the main body of the market economy are developing towards the transformation of the management mechanism and the establishment of the modern enterprise system. Therefore, it is necessary to have a suit of internal supervision mechanism, and the establishment of internal audit system is the best choice of this supervision mechanism. It is of great practical significance to strengthen the internal audit of enterprises in our country. This paper mainly expounds the function of internal audit in modern enterprises of our country, analyzes the present situation of internal audit in our country, reveals the existing problems and analyzes the reasons, and combines the actual situation of our country with the comparison of internal audit between China and the west. This paper puts forward the idea of strengthening the internal audit of enterprises in our country. This will help enterprises in the market economy environment, strengthen the self-restraint mechanism, enhance the competitiveness, improve the level of enterprise management, so that the enterprise in an invincible position.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2002
【分类号】：F239.45
本文编号：2282274
[Abstract]:The internal audit of enterprises in western countries rose in the early 20th century. With the expansion of the scale of enterprises, under the separation of two powers and multi-level management system, the need of economic supervision and control emerged and developed. The original internal audit of our country was established in the process of planned economy to socialist market economy, and was established in response to the need of state audit. It is a supplement to the state audit. The establishment of internal audit system in our country has obvious tendency of external pressure, which is not the spontaneous demand of each unit, but a kind of government behavior. Therefore, for a long time, the effective demand of internal audit has been insufficient, and the work of internal audit has never been given due attention. With the establishment and perfection of the socialist market economy, the enterprises as the main body of the market economy are developing towards the transformation of the management mechanism and the establishment of the modern enterprise system. Therefore, it is necessary to have a suit of internal supervision mechanism, and the establishment of internal audit system is the best choice of this supervision mechanism. It is of great practical significance to strengthen the internal audit of enterprises in our country. This paper mainly expounds the function of internal audit in modern enterprises of our country, analyzes the present situation of internal audit in our country, reveals the existing problems and analyzes the reasons, and combines the actual situation of our country with the comparison of internal audit between China and the west. This paper puts forward the idea of strengthening the internal audit of enterprises in our country. This will help enterprises in the market economy environment, strengthen the self-restraint mechanism, enhance the competitiveness, improve the level of enterprise management, so that the enterprise in an invincible position.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2002
【分类号】：F239.45
【引证文献】
相关期刊论文 前2条
1 刘会燕,柯佑鹏;浅析内部审计的发展与完善[J];华南热带农业大学学报;2004年04期
2 李建文;;分析企业内部审计的难度[J];知识经济;2010年18期
本文编号：2282274
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