战略管理审计若干问题研究
发布时间：2018-09-09 08:17
【摘要】： 战略管理审计的产生是时代发展和审计学科分化的必然结果。一方面,对战略重要性认识的逐渐提高和规避战略风险的需要,使战略管理审计的产生成为必要;另一方面,管理审计的发展也体现了审计范围纵向延伸至战略层面的趋势,使战略管理审计的产生成为可能。 然而战略管理审计毕竟还是一个新兴的课题,国内外理论界和实务界对企业战略审计的研究尚处于初级阶段,并未形成系统的理论体系,也未经实践检验,尚有值得商榷之处。 本文通过对管理审计理论及战略管理审计理论研究的回顾,在借鉴有关研究成果的基础上,尝试对制定与实施两个不同层面的战略管理审计有关理论进行分别界定,并对战略制定审计和战略实施审计的对象内容进行了深入探讨。同时对战略管理审计在我国的实施进行展望,分析问题并提出建议。本文共分五个部分: 第一部分是对相关背景、意义和内容进行了介绍。主要结论是:管理审计的发展体现了管理的发展,战略管理的重要性的日益凸显促使管理审计的范围向战略高度延伸。 第二部分是对战略管理相关理论的阐述。通过对战略管理审计理论的“管理观”和“治理观”进行了分析和评述,结合基于受托责任的内向型和外向型管理审计的界定,提出基于受托责任的战略管理审计的针对制定和实施不同层面的“两阶段论”。 第三部分和第四部分分别探析战略制定审计与战略实施审计的目标、主体、职能等相关理论以及审计工作的具体内容。 第五部分阐述战略管理审计在我国的实施所面对的问题并提出建议。
[Abstract]:The emergence of strategic management audit is the inevitable result of the development of the times and the division of audit discipline. On the one hand, the gradual improvement of strategic importance and the need to avoid strategic risks make the production of strategic management audit necessary; on the other hand, the development of management audit also reflects the trend that the scope of audit extends vertically to the strategic level. Make the production of strategic management audit possible. However, the strategic management audit is still a new topic, and the research on the enterprise strategic audit is still in the primary stage, which has not formed a systematic theoretical system and has not been tested in practice, so it is still open to question. Based on the review of the theory of management audit and the theory of strategic management audit, this paper tries to define the theory of strategic management audit from two different levels, on the basis of referring to the relevant research results. The object contents of strategy-making audit and strategy-implementation audit are discussed in depth. At the same time, it looks forward to the implementation of strategic management audit in China, analyzes the problems and puts forward some suggestions. This paper is divided into five parts: the first part is the background, significance and content of the introduction. The main conclusion is that the development of management audit reflects the development of management, and the importance of strategic management is increasingly prominent, which makes the scope of management audit extend to strategic height. The second part is the related theory of strategic management. Through the analysis and comment on "management view" and "governance view" of strategic management audit theory, combining with the definition of introverted and extroverted management audit based on fiduciary responsibility, This paper puts forward the "two-stage theory" of strategic management audit based on fiduciary responsibility. The third part and the fourth part respectively analyze the target, the subject, the function and the concrete contents of the audit work. The fifth part expounds the problems faced by the implementation of strategic management audit in our country and puts forward some suggestions.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4
本文编号：2231820
[Abstract]:The emergence of strategic management audit is the inevitable result of the development of the times and the division of audit discipline. On the one hand, the gradual improvement of strategic importance and the need to avoid strategic risks make the production of strategic management audit necessary; on the other hand, the development of management audit also reflects the trend that the scope of audit extends vertically to the strategic level. Make the production of strategic management audit possible. However, the strategic management audit is still a new topic, and the research on the enterprise strategic audit is still in the primary stage, which has not formed a systematic theoretical system and has not been tested in practice, so it is still open to question. Based on the review of the theory of management audit and the theory of strategic management audit, this paper tries to define the theory of strategic management audit from two different levels, on the basis of referring to the relevant research results. The object contents of strategy-making audit and strategy-implementation audit are discussed in depth. At the same time, it looks forward to the implementation of strategic management audit in China, analyzes the problems and puts forward some suggestions. This paper is divided into five parts: the first part is the background, significance and content of the introduction. The main conclusion is that the development of management audit reflects the development of management, and the importance of strategic management is increasingly prominent, which makes the scope of management audit extend to strategic height. The second part is the related theory of strategic management. Through the analysis and comment on "management view" and "governance view" of strategic management audit theory, combining with the definition of introverted and extroverted management audit based on fiduciary responsibility, This paper puts forward the "two-stage theory" of strategic management audit based on fiduciary responsibility. The third part and the fourth part respectively analyze the target, the subject, the function and the concrete contents of the audit work. The fifth part expounds the problems faced by the implementation of strategic management audit in our country and puts forward some suggestions.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4
【引证文献】
相关期刊论文 前1条
1 左海枝;;内部审计视角下的战略管理审计[J];中国内部审计;2009年05期
相关硕士学位论文 前1条
1 王茹;公司战略审计相关问题研究[D];兰州理工大学;2011年
，本文编号：2231820
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