基于AHP的中韩企业内部审计绩效比较研究

发布时间：2018-02-10 13:05

本文关键词： 内部审计审计绩效层次分析法比较研究　出处：《同济大学》2008年硕士论文　论文类型：学位论文

【摘要】： 近几年，随着我国企业改革的日益深入和非公有制经济的快速发展，如何加强内部监管、优化内部控制、完善公司治理，，促进资源的有效利用、消除舞弊和浪费，已成为当前全社会面临的重大课题。只有建立一套完整的监督和控制系统，才能彻底解决舞弊、腐败和管理不当的问题，而在这一监督控制系统中，内部审计是必不可少的组成部分。而内部审计在企业管理控制中所达到的效率如何，主要由内部审计绩效来衡量和评判。本文试采用AHP(层次分析法)来研究中国和韩国企业的内部审计绩效并加以比较。在查阅内部审计绩效相关文献的基础上，同时结合个人实践，本人尝试性地创立了评价内部审计绩效的指标体系，然后通过问卷调查的形式，对中韩两国企业的内部审计绩效进行调查和分析。应用AHP法将中韩两国的内部审计绩效量化处理，从而进行比较并得出中国企业和韩国企业在内部审计绩效及绩效指标上的优劣。最后，对中国内部审计的发展提出尝试性建议，希望能够对我国内部审计的发展提供参考。
[Abstract]:In recent years, with the deepening of enterprise reform and the rapid development of non-public economy, how to strengthen internal supervision, optimize internal control, perfect corporate governance, promote the effective use of resources, eliminate fraud and waste, It has become a major issue facing the whole society. Only by establishing a complete supervisory and control system can the problems of fraud, corruption and mismanagement be solved once and for all, and in this supervisory and control system, Internal audit is an essential part, and the efficiency of internal audit in enterprise management control is mainly measured and judged by the performance of internal audit. This paper tries to use AHP (Analytic hierarchy process) to study and compare the internal audit performance of Chinese and Korean enterprises. I try to create an index system to evaluate the performance of internal audit, and then through the form of questionnaire, The internal audit performance of Chinese and Korean enterprises is investigated and analyzed. The AHP method is applied to quantify the internal audit performance of China and South Korea. Finally, some tentative suggestions on the development of internal audit in China are put forward, hoping to provide a reference for the development of internal audit in China.
【学位授予单位】：同济大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.45;F279.3

【引证文献】