国有企业集团境外业务内部审计:境外机构的价值感知及工作效果评价

发布时间：2018-03-22 22:25

本文选题：国有企业集团　切入点：内部审计　出处：《北京工商大学学报(社会科学版)》2017年06期 　论文类型：期刊论文

【摘要】：探索境外业务内部审计制度设计,对于推进国家"走出去"战略政策法规的配套完善有着深远的指导意义。以2016年度中国电建集团下属33家海外建设项目及机构为调查样本,以审计客体为研究视角,实证检验了内部审计对国有企业集团境外业务的工作效果及其价值增值功能。研究发现,境外业务实体对内部审计的需求水平的提高会显著提升内部审计在内部控制和风险管理中的工作范围;境外机构感知的内部审计价值增值功能更多地体现为对内部控制的完善。研究结果表明,集团内部审计通过强化内部控制,对境外业务监督评价起到关键指导作用,为国有企业集团保障境外资产安全完整提供了经验证据及完善路径。
[Abstract]:Exploring the design of internal audit system for overseas business has far-reaching guiding significance for promoting the national "going out" strategic policies and regulations. Taking 33 overseas construction projects and institutions under China Electric Power Construction Group in 2016 as the investigation sample, From the perspective of audit object, this paper empirically tests the effect of internal audit on the overseas business of state-owned enterprise group and its value added function. The improvement of the demand level of internal audit in overseas business entities will significantly improve the scope of work of internal audit in internal control and risk management; The value added function of internal audit perceived by foreign organizations is more embodied in the perfection of internal control. The research results show that the group internal audit plays a key role in guiding the supervision and evaluation of overseas business through strengthening internal control. It provides empirical evidence and perfect path for state-owned enterprise groups to ensure the safety and integrity of overseas assets.
【作者单位】：北京交通大学经济管理学院;中国电力建设股份有限公司;
【基金】：审计署2015—2016年度内部审计重点科研课题“国有企业境外业务审计研究”(1504) 国家社会科学基金项目“持续经营审计意见对资本市场资源配置效率的影响机理研究”(15BGL051)
【分类号】：F239.45;F276.1

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