我国企业增值型内部审计业绩评价研究

发布时间：2019-01-30 15:13

【摘要】：进入21世纪,世界经济、政治、社会和文化格局都发生了很大的变化,企业内外环境也在不断的发展变化,这一切都使得企业的经营管理理念随着不断改变。价值导向成为企业经济行为的活动准则,而实现价值的增值也逐渐成为企业经营管理的主要目标。企业生存发展的动力就在于能够为所有者以及利益相关者谋取利益和创造价值。内部审计部门作为企业经营管理过程中不可或缺的一个职能部门,应该以企业组织的整体目标为目标,积极发挥其为企业增值的效用。因此,仅以查错防弊为主要目标的传统内部审计已经不能满足现代企业管理的需要,为了不被企业组织淘汰,内部审计逐渐有了新的发展与变革。增值型内部审计就是为了适应现代企业内外环境变化,为了帮助企业实现价值增加而逐步产生的。随着增值型内部审计的不断发展壮大,相关的理论研究也在不断深入。而关于增值型内部审计如何实现其增值的目标,其部门及员工能否有效的履行职责,其业绩该如何合理评价,是值得我们深入研究与探讨的问题。过去的内部审计业绩评价标准已不适合评价现代增值型内部审计的工作。本文从内部审计的最新增值功能出发,结合国内外相关理论研究成果和我国企业增值型内部审计及其业绩评价的现状,对我国企业增值型内部审计业绩评价进行了较为系统的研究。本文搜集分析了国内外关于增值型内部审计及其业绩评价等方面的研究资料与案例,大体上了解了该领域的研究发展状况,并确定了本文研究的出发点。通过梳理内部审计职能的发展演变历程,总结出了增值型内部审计提供增值服务的途径。接着本文又阐述了我国企业增值型内部审计的现状,提出必须尽快建立增值型内部审计业绩评价体系。最后,依据平衡计分卡法构建了增值型内部审计业绩评价指标框架,并结合层次分析法和德尔菲法,最终确定了增值型内部审计业绩评价体系。本文在最后部分还结合案例,采用实证研究的方法,验证了提出的评价体系。
[Abstract]:In the 21st century, great changes have taken place in the world economy, politics, society and culture, and the environment inside and outside the enterprise has been changing constantly. Value orientation has become the activity criterion of enterprise economic behavior, and the realization of value increment has gradually become the main goal of enterprise management. The motive force of enterprise's survival and development lies in seeking benefits and creating value for owners and stakeholders. As an indispensable functional department in the process of enterprise management, the internal audit department should take the overall goal of the enterprise organization as the goal, and give full play to its utility of adding value to the enterprise. Therefore, the traditional internal audit, which only aims at checking mistakes and preventing malpractices, can not meet the needs of modern enterprise management. In order not to be eliminated by enterprise organizations, internal audit has gradually developed and changed. Value-added internal audit is to adapt to the internal and external environment changes in modern enterprises, to help enterprises achieve value increase and gradually produce. With the development of value-added internal audit, the related theoretical research is also deepening. However, how to achieve the goal of value-added internal audit, whether the department and staff can effectively perform their duties, how to evaluate their performance is worthy of our in-depth study and discussion. The past internal audit performance evaluation standards are not suitable for the evaluation of modern value-added internal audit work. Starting from the latest value-added function of internal audit, this paper combines the relevant theoretical research results at home and abroad and the present situation of value-added internal audit and its performance evaluation in our country. This paper makes a systematic study on the evaluation of internal audit performance of value-added enterprises in China. This paper collects and analyzes the domestic and foreign research materials and cases on value-added internal audit and its performance evaluation, and generally understands the research and development situation in this field, and determines the starting point of this study. Through combing the development and evolution of internal audit function, this paper summarizes the ways of value-added internal audit to provide value-added services. Then this paper expounds the present situation of value-added internal audit in our country, and points out that it is necessary to establish the performance evaluation system of value-added internal audit as soon as possible. Finally, according to the balanced scorecard method, the evaluation index framework of value-added internal audit performance is constructed, and the evaluation system of value-added internal audit performance is determined by combining AHP and Delphi method. In the last part of this paper, the proposed evaluation system is verified by the empirical research method combined with a case study.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.45

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