我国上市公司内部审计问题研究
发布时间：2019-05-12 03:24
【摘要】：上市公司具有相对完善公司治理结构以及涉及较多利益团体的特点,但近年来上市公司频频暴露出公司舞弊事件,上市公司内部治理成为人们关注的焦点。作为公司治理结构和内部控制体系的重要组成部分——上市公司内部审计在公司监督和管理上发挥举足轻重的作用。然而,由于我国上市公司内部审计在职能安排、机构设置、人员要求和法律法规制定上大多机械式地照搬西方已有理念和做法,没有从我国实际出发,给内部审计工作开展和职能的发挥造成困难。如何提高上市公司内部审计的质量,已成为实践提出的现实而迫切的课题,具有重要理论研究和实际应用价值。 本研究以经济学、现代会计学、审计学等理论为指导,汲取国内外内部审计研究的前沿成果,采用规范分析与实证分析相结合的方法,以我国上市公司内部审计的现状、问题及对策分析为主线,从分析我国上市公司内部审计存在必要性入手,探讨了内部审计的含义、本质、依据、技术和职能,全面系统地剖析了我国上市公可内部审计的发展状况、存在问题及其成因和对策。研究认为,目前我国上市公司内部审计存在着工作缺乏权威和独立性、管理高层重视不够、从业人员素质不高、监事会和审计委员会及其内部审计职责相近甚至重叠等问题,集中表现为上市公司内部审计工作低下。对此,通过对英美治理模式和大陆治理模式的分析,以及对我国上市公司股本结构的纵向比较及股权集中度的国际横向比较分析,认
[Abstract]:Listed companies have the characteristics of relatively perfect corporate governance structure and involving more interest groups, but in recent years, listed companies have frequently exposed corporate fraud, and the internal governance of listed companies has become the focus of attention. As an important part of corporate governance structure and internal control system, internal audit of listed companies plays an important role in corporate supervision and management. However, most of the internal audit of listed companies in China mechanically copy the existing ideas and practices in the West in terms of functional arrangements, institutional settings, personnel requirements and the formulation of laws and regulations, and do not proceed from the reality of our country. It is difficult to carry out the internal audit work and give full play to its functions. How to improve the quality of internal audit of listed companies has become a realistic and urgent topic put forward by practice, and has important theoretical research and practical application value. Under the guidance of economics, modern accounting, audit and other theories, this study draws on the frontier achievements of internal audit research at home and abroad, adopts the method of combining normative analysis with empirical analysis, and takes the present situation of internal audit of listed companies in our country. The analysis of problems and countermeasures is the main line, starting with the analysis of the necessity of internal audit of listed companies in China, this paper probes into the meaning, essence, basis, technology and functions of internal audit. This paper comprehensively and systematically analyzes the development situation, existing problems, causes and countermeasures of listed public internal audit in China. The research holds that at present, there are some problems in the internal audit of listed companies in China, such as the lack of authority and independence, the insufficient attention of senior management, the low quality of employees, the similar or even overlapping responsibilities of the board of supervisors, the audit committee and their internal audit, and so on. The concentrated performance is the low internal audit work of listed companies. In this regard, through the analysis of the Anglo-American governance model and the mainland governance model, as well as the vertical comparison of the equity structure of listed companies in China and the international horizontal comparative analysis of ownership concentration, it is recognized that
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.45
本文编号：2475066
[Abstract]:Listed companies have the characteristics of relatively perfect corporate governance structure and involving more interest groups, but in recent years, listed companies have frequently exposed corporate fraud, and the internal governance of listed companies has become the focus of attention. As an important part of corporate governance structure and internal control system, internal audit of listed companies plays an important role in corporate supervision and management. However, most of the internal audit of listed companies in China mechanically copy the existing ideas and practices in the West in terms of functional arrangements, institutional settings, personnel requirements and the formulation of laws and regulations, and do not proceed from the reality of our country. It is difficult to carry out the internal audit work and give full play to its functions. How to improve the quality of internal audit of listed companies has become a realistic and urgent topic put forward by practice, and has important theoretical research and practical application value. Under the guidance of economics, modern accounting, audit and other theories, this study draws on the frontier achievements of internal audit research at home and abroad, adopts the method of combining normative analysis with empirical analysis, and takes the present situation of internal audit of listed companies in our country. The analysis of problems and countermeasures is the main line, starting with the analysis of the necessity of internal audit of listed companies in China, this paper probes into the meaning, essence, basis, technology and functions of internal audit. This paper comprehensively and systematically analyzes the development situation, existing problems, causes and countermeasures of listed public internal audit in China. The research holds that at present, there are some problems in the internal audit of listed companies in China, such as the lack of authority and independence, the insufficient attention of senior management, the low quality of employees, the similar or even overlapping responsibilities of the board of supervisors, the audit committee and their internal audit, and so on. The concentrated performance is the low internal audit work of listed companies. In this regard, through the analysis of the Anglo-American governance model and the mainland governance model, as well as the vertical comparison of the equity structure of listed companies in China and the international horizontal comparative analysis of ownership concentration, it is recognized that
【学位授予单位】：江苏大学
【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2条
1 高莉莎;公司内部审计法律问题研究[D];西南政法大学;2007年
2 林玉茹;建设项目全过程跟踪审计研究[D];华南理工大学;2012年
，本文编号：2475066
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