上市公司内部审计体制问题研究
发布时间：2018-11-08 09:29
【摘要】：内部审计在上市公司经营管理中处于极为重要、特殊的地位。为适应现实的环境和条件,我国上市公司内部审计要突出强调其“监督”的职能。在上市公司,审计委员会与内部审计的关系十分紧密;审计委员会制度在我国的引进,对完善和发展我国上市公司内部审计体制具有重要的现实意义,建立“由审计委员会来监督和指导内部审计”的体制有利于促进它们各自职能的发挥。 文章对上市公司内部审计体制设置的不同模式进行了比较论述,分析了不同模式的优缺点。本文提倡上市公司在条件具备的情况下,应该大力推广建立审计委员会制度,以此来切实加大对内部审计指导和监督的力度。文章还论述了上市公司内部审计资源的整合问题,并引入TCL集团股份有限公司内部审计体制建设的实际例子,对其进行了介绍和分析。 上市公司内部审计与外部审计存在协调与合作。内部审计外部化有利有弊,要尽量发挥其利、限制其弊。本文主张内部审计外部化应当作为一种外援来支撑上市公司的内部控制和治理。
[Abstract]:Internal audit is very important and special in the management of listed companies. In order to adapt to the realistic environment and conditions, the internal audit of listed companies in our country should emphasize its function of "supervision". In listed companies, the relationship between audit committee and internal audit is very close. The introduction of audit committee system in our country is of great practical significance to improve and develop the internal audit system of listed companies in our country. The establishment of an "audit committee to oversee and direct internal audit" will facilitate the exercise of their respective functions. This paper compares and discusses the different models of the internal audit system of listed companies, and analyzes the advantages and disadvantages of the different models. This paper advocates that the listed companies should vigorously promote the establishment of the audit committee system under the condition that the conditions are available, so as to strengthen the guidance and supervision of internal audit. This paper also discusses the integration of internal audit resources of listed companies, and introduces an actual example of the construction of internal audit system of TCL Group Co., Ltd., and introduces and analyzes it. There is coordination and cooperation between internal audit and external audit of listed companies. Internal audit externalization has advantages and disadvantages, we should try our best to bring its advantages into full play and limit its disadvantages. This paper argues that internal audit externalization should be used as a kind of foreign aid to support the internal control and governance of listed companies.
【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】：2005
【分类号】：F239.45
本文编号：2318072
[Abstract]:Internal audit is very important and special in the management of listed companies. In order to adapt to the realistic environment and conditions, the internal audit of listed companies in our country should emphasize its function of "supervision". In listed companies, the relationship between audit committee and internal audit is very close. The introduction of audit committee system in our country is of great practical significance to improve and develop the internal audit system of listed companies in our country. The establishment of an "audit committee to oversee and direct internal audit" will facilitate the exercise of their respective functions. This paper compares and discusses the different models of the internal audit system of listed companies, and analyzes the advantages and disadvantages of the different models. This paper advocates that the listed companies should vigorously promote the establishment of the audit committee system under the condition that the conditions are available, so as to strengthen the guidance and supervision of internal audit. This paper also discusses the integration of internal audit resources of listed companies, and introduces an actual example of the construction of internal audit system of TCL Group Co., Ltd., and introduces and analyzes it. There is coordination and cooperation between internal audit and external audit of listed companies. Internal audit externalization has advantages and disadvantages, we should try our best to bring its advantages into full play and limit its disadvantages. This paper argues that internal audit externalization should be used as a kind of foreign aid to support the internal control and governance of listed companies.
【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】：2005
【分类号】：F239.45
【引证文献】
相关硕士学位论文 前1条
1 张华伟;审计委员会的建设与会计信息质量的相关性研究[D];首都经济贸易大学;2007年
，本文编号：2318072
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