基于公司治理的四川日报报业集团内部审计思考

发布时间：2018-03-14 21:07

本文选题：四川日报报业集团　切入点：公司治理　出处：《西南财经大学》2008年硕士论文　论文类型：学位论文

【摘要】： 我国的报业集团是实行企业化管理的事业集团,在建立现代企业制度的过程中,纷纷设置了内部审计机构来完善其治理结构。然而,从实践来看,报业集团的内部审计存在不少问题,制约了其在公司治理中作用的有效发挥。这此问题有来自内部审计机构人员设置不合理等表面因素,更有来自于报业集团治理结构本身不合理的深层原因。本文从公司治理的角度来分析四川日报报业集团内部审计的发展和完善,使其能在川报集团治理中更好地发挥作用。本文主要分为四个部分。第一部分是绪论,简要介绍本文的研究背景;第二部分介绍四川日报报业集团基本情况、治理结构及内部审计机构在其整个架构中的地位、作用及运行现状,并通过对其治理结构和内部审计运行现状的评价,分析出四川日报报业集团内部审计在公司治理环境下面临的问题:如内部审计机构设置不合理、内部审计人员不具备公司治理环境要求的素质、内部审计范围、内容未达到公司治理环境下的要求、内部审计技术方法落后等;第三部分是本文研究的理论基础,分别阐述了公司治理及内部审计的基本概念等相关理论,并对两者的关系进行了理论分析。特别对报业集团这一特殊企业集团的性质特征与治理特殊性进行了单独阐述,为下一章提出与报业集团实际相符合的治理设想奠定了基础;第四部分是在前文理论分析并结合研究对象实际的基础上,提出了完善四川日报报业集团内部审计工作的措施:如建立良好的治理结构提高内部审计地位、优化内部审计环境、拓展内部审计领域、增加内部审计力量及提高内审人员素质、改进内部审计工作方法及提高技术水平、提高内审人员沟通技能、内部审计按照公司治理的要求参与经营、建立内部审计质量保证体系。在上述措施中,本文认为建立良好的治理结构是当务之急,它是其他若干措施方法能够得以实施并产生效果的基础和关键,因此在借鉴国内大型企业集团与国外传媒集团治理结构的基础上,提出了对四川日报报业集团治理结构的设想。国内对报业集团治理、报业集团内部审计的研究均还处于起步阶段,而对两者的结合研究更为少见。本文希望通过对公司治理与内部审计的研究,为四川日报报业集团改进内部审计工作,完善治理结构提供一些借鉴。
[Abstract]:In the process of establishing modern enterprise system, newspaper groups in our country have set up internal audit institutions to perfect their governance structure. However, from the point of view of practice, There are many problems in the internal audit of the newspaper group, which restrict the effective exertion of its role in the corporate governance. This problem comes from some superficial factors, such as the unreasonable setting of the personnel of the internal audit institution, and so on. This paper analyzes the development and perfection of the internal audit of Sichuan Daily newspaper Group from the angle of corporate governance, so that it can play a better role in the governance of Sichuan newspaper Group. This paper is mainly divided into four parts. The first part is the introduction, briefly introduces the research background of this paper; the second part introduces the basic situation of Sichuan Daily newspaper Group, governance structure and the status of internal audit institutions in its entire structure, Based on the evaluation of its governance structure and internal audit operation, the paper analyzes the problems faced by the internal audit of Sichuan Daily newspaper Group in the corporate governance environment, such as the unreasonable setting of internal audit institutions. The internal auditors do not possess the quality of the corporate governance environment, the scope of internal audit, the content of the content does not meet the requirements of the corporate governance environment, and the technical methods of internal audit are backward. The third part is the theoretical basis of this paper. The related theories such as the basic concepts of corporate governance and internal audit are expounded respectively, and the relationship between them is analyzed theoretically. In particular, the characteristics of the special enterprise group of newspaper industry and the particularity of governance are described separately. It lays a foundation for the next chapter to put forward a governance plan that is in line with the actual situation of newspaper group. Part 4th is based on the previous theoretical analysis and combining with the reality of the research object. The measures of perfecting the internal audit work of Sichuan Daily newspaper Group are put forward, such as establishing a good governance structure to improve the internal audit status, optimizing the internal audit environment, and expanding the internal audit field. Increase internal audit strength and improve internal audit personnel quality, improve internal audit working methods and technical level, improve internal audit personnel communication skills, and internal audit participate in operation according to the requirements of corporate governance, Establish the internal audit quality assurance system. In the above measures, this paper thinks that it is urgent to establish a good governance structure, which is the basis and key for several other measures to be implemented and to produce results. Therefore, on the basis of drawing lessons from the governance structure of domestic large enterprise groups and foreign media groups, this paper puts forward an assumption of the governance structure of Sichuan Daily newspaper groups. In China, the research on the governance of newspaper group and the internal audit of newspaper group is still in its infancy, but the research on the combination of the two is even rarer. This paper hopes to study the relationship between corporate governance and internal audit. For Sichuan Daily newspaper Group to improve internal audit, improve governance structure to provide some reference.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.45

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