上市公司内部审计部门设立动机分析

发布时间：2018-02-27 02:12

本文关键词： 管理动机治理动机内部审计公司治理　出处：《首都经济贸易大学》2007年硕士论文　论文类型：学位论文

【摘要】： 内部审计部门设立的动机是什么?从内审部门的历史演进来看,内审部门的设立动机可以分为管理和治理两种动机。这两类动机下的内部审计既有区别,又有联系。内部审计部门的隶属情况为区别内审部门的设立动机提供了一种思路。如果内审部门被置于管理层的直接领导和控制之下之下,在公司管理的组织框架内发挥其作用,则可以认为内审部门的设立主要是出于管理动机而设立的;如果内审部门被置于董事会、监事会或审计委员会的直接领导下,在公司治理的构架下发挥作用,则可以认为内审部门的设立主要是出于公司治理的考虑。本文整理了01—05沪市IPO上市公司是否单设内审部门及其内审部门隶属情况表,通过对数据的整理发现我国上市公司中还有相当数量没有单独设立内部审计部门,在单独设立内审部门的上市公司中,高达76%的内审部门直接隶属于总经理的控制之下,说明了我国上市公司设置内审部门的主要动机还是出于管理的需要,更多关注的还是基础管理和职能管理,还没有将内部审计上升到公司治理重要制度安排的高度。影响内部审计公司治理作用发挥的因素也是本文研究的重点,这些因素可以很好的解释我国内审部门公司治理功能发挥有限的原因。笔者认为可以从公司内部和外部两个方面来探究这些影响因素。内部因素主要是公司治理结构中董事会(或监事会)的作用并未发挥出来,内审部门的直接隶属机构本身的治理职能就存在缺陷,内部审计的治理功能就必然大打折扣;外部因素主要是我国的产品市场、股票市场和经理人市场还难以对经营管理层形成强有力的监督。本文从内部审计的目标、职能、对象以及独立性对管理动机和治理动机下的内部审计区别做出了分析说明。接着探讨了管理动机与治理动机下内部审计的联系。最后又以中石油公司为案例具体分析了公司治理、管理与内部审计的关系。
[Abstract]:What are the motivations for setting up an internal audit department? From the historical evolution of the internal audit department, the motivation of the internal audit department can be divided into two kinds of motivation: management and governance. The membership of the internal audit department provides a way to distinguish the motivation for the establishment of the internal audit department. If the internal audit department is placed under the direct leadership and control of the management and plays its role within the organizational framework of the company's management, If the internal audit department is placed under the direct leadership of the board of directors, the board of supervisors or the audit committee, and under the framework of corporate governance, It can be considered that the establishment of internal audit department is mainly due to the consideration of corporate governance. This paper collates whether or not the IPO listed company in Shanghai Stock Exchange on 01-05 has a separate internal audit department and its internal audit department membership table. Through the analysis of the data, it is found that a considerable number of listed companies in our country have not set up an internal audit department separately. Of the listed companies with separate internal audit departments, up to 76% of the internal audit departments are directly under the control of the general manager. It shows that the main motive of setting up internal audit department of listed companies in our country is still out of the need of management, more attention is paid to basic management and functional management, and the internal audit has not been raised to the height of the important institutional arrangement of corporate governance. The factors that affect the governance function of internal audit companies are also the focus of this paper. These factors can explain the limited function of corporate governance of internal audit department in our country. I think we can explore these factors from two aspects: internal and external. Internal factors are mainly corporate governance. The role of the board of directors (or the board of supervisors) in the structure has not been brought into play. The governance function of the internal audit department directly subordinate to the organization itself is flawed, and the governance function of the internal audit is bound to be greatly compromised; the external factors are mainly the product market in our country. Stock market and manager market also difficult to form strong supervision to management. This article from the internal audit goal, the function, The object and independence analyze the difference between management motivation and governance motivation, and then discuss the relationship between management motivation and internal audit under governance motivation. Finally, take CNPC as a case study. Analysis of corporate governance, Relationship between management and internal audit.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.45

【引证文献】