论企业内部审计的改善
发布时间：2018-12-06 13:49
【摘要】： 在市场竞争日益激烈的今天，，企业若想在此环境下更好地实现企业目标，良好的内在素质更为重要。企业内部审计作为自我控制、自我监督、自我协调的职能机构，从1983年成立以来，虽然在企业的经营管理方面取得了一定的成效，但是内部审计在我国起步较晚，在实际中仍然存在很多问题，影响其职能的发挥。同时现实状况和经营环境的变化发展越来越迫切呼唤着重塑强有力的内部审计，现代内部审计显示着愈来愈大的生命力与广阔的发展空间。 本文共分为四大部分，其主要内容包括： 首先，在文章第一部分阐述现代企业内部审计的涵义和其应具有的职能作用，以及建立健全有力的内部审计的重要意义。 其次，在第二部分为借鉴西方内部审计的成功经验，具体介绍了西方内部审计发展的主要阶段、建制模式和内部审计的行业管理体制；接下来回顾我国企业内部审计的建立背景，较全面地分析了内审存在的主要问题，并剖析了其中的原因。 第三部分，在探讨了企业内部审计在现代企业制度体系中应具有的地位后，针对我国企业内部审计的实际情况，提出了改善企业内部审计的具体措施。 文章的第四部分是对前三部分的总结，得出了全文的结论。
[Abstract]:With the increasingly fierce competition in the market, it is more important for enterprises to achieve their goals better in this environment. As a functional organization of self-control, self-supervision and self-coordination, since its establishment in 1983, the internal audit of enterprises has made some achievements in the management and management of enterprises, but the internal audit has started relatively late in our country. In practice, there are still many problems affecting its function. At the same time, the change and development of the real situation and the operating environment are calling for the reconstruction of the powerful internal audit. The modern internal audit is showing more and more vitality and broad development space. This paper is divided into four parts. The main contents are as follows: firstly, in the first part of the article, the meaning of modern enterprise internal audit and its function should be expounded. And the importance of establishing a sound internal audit. Secondly, in the second part, it introduces the main stages of the development of the western internal audit, the system model and the industry management system of the internal audit. Then it reviews the background of the establishment of internal audit in our country, analyzes the main problems of internal audit in a comprehensive way, and analyzes the reasons for it. The third part, after discussing the position of enterprise internal audit in the modern enterprise system, and aiming at the actual situation of enterprise internal audit in our country, it puts forward the concrete measures to improve the enterprise internal audit. The fourth part is the conclusion of the first three parts.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239.45
本文编号：2366124
[Abstract]:With the increasingly fierce competition in the market, it is more important for enterprises to achieve their goals better in this environment. As a functional organization of self-control, self-supervision and self-coordination, since its establishment in 1983, the internal audit of enterprises has made some achievements in the management and management of enterprises, but the internal audit has started relatively late in our country. In practice, there are still many problems affecting its function. At the same time, the change and development of the real situation and the operating environment are calling for the reconstruction of the powerful internal audit. The modern internal audit is showing more and more vitality and broad development space. This paper is divided into four parts. The main contents are as follows: firstly, in the first part of the article, the meaning of modern enterprise internal audit and its function should be expounded. And the importance of establishing a sound internal audit. Secondly, in the second part, it introduces the main stages of the development of the western internal audit, the system model and the industry management system of the internal audit. Then it reviews the background of the establishment of internal audit in our country, analyzes the main problems of internal audit in a comprehensive way, and analyzes the reasons for it. The third part, after discussing the position of enterprise internal audit in the modern enterprise system, and aiming at the actual situation of enterprise internal audit in our country, it puts forward the concrete measures to improve the enterprise internal audit. The fourth part is the conclusion of the first three parts.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239.45
【引证文献】
相关硕士学位论文 前3条
1 汪彦君;企业内部审计质量控制系统研究[D];西南财经大学;2010年
2 高月芬;我国企业内部审计组织设置问题研究[D];同济大学;2006年
3 李莉;现代企业制度下的内部审计管理模式探讨[D];北京邮电大学;2007年
本文编号：2366124
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