高科技企业内向型管理审计问题研究

发布时间：2018-03-28 15:30

本文选题：高科技企业　切入点：内向型管理审计　出处：《辽宁大学》2014年硕士论文

【摘要】：内向型管理审计作为内部审计发展的最新形式,基于企业受托责任，对于完善企业经营管理水平，改进公司治理结构发挥着关键性作用,从一定程度上说它是企业经营管理和公司治理的一支不容忽视的重要力量。IIA的一项研究报告表明，新经济时代的显著特征是高科技技术的飞速发展与网络技术的普遍应用，高科技企业成为新经济时代重点关注的对象。加上我国许多有名的高科技企业频临倒闭，管理问题已经成为我国高科技企业最致命的问题，出资人对内部受托人的要求更高、更严格，传统的受托财务责任已经不能满足出资人的需求，越来越多的出资人要求企业履行受托管理责任，而高科技企业为了跟上经济时代发展的步伐，需要不断完善企业经营管理和公司治理结构，内向型管理审计的变革迫在眉睫，因此，高科技企业内向型管理审计研究被提上日程。本文以研究高科技企业内向型管理审计问题为出发点进行陈述与探讨，以内向型管理审计基本理论为基础，结合我国高科技企业的发展现状和发展特征，，研究我国高科技企业内向型管理审计的应用现状，通过调查问卷分析我国高科技企业内向型管理审计存在的问题，并分析存在问题的原因，从而提出改善建议，以推动内向型管理审计在我国高科技企业的快速发展与广泛应用。本文采用规范研究与调查问卷相结合的方法，第一部分：介绍了研究背景及意义、文献综述、研究方法及研究框架以及本文的创新点。第二部分：主要是内向型管理审计的基本理论概述，分别从内向型管理审计的基本理论及概念、内容、程序和方法三个方面进行介绍。第三部分，高科技企业与内向型管理审计理论相结合进行探究。第四部分，调查问卷。包括问卷设计及样本选择情况、调查问卷数据分析。第五部分，问题及原因分析部分。通过问卷调查得出高科技企业在内向型管理审计方面存在三个问题：实施内向型管理审计的阻力较大；对内向型管理审计的认识存在偏差；传统审计方式的局限性大。针对问题分析得出以下四个原因：缺少实施内向型管理审计的良好环境；缺乏内向型管理审计准则；缺乏高素质的内向型管理审计人员；落后的审计技术和方法。结论部分，鉴于以上存在的原因，本文提出如下几点政策性建议：改善内向型管理审计实施的内外部企业环境；建立内向型管理审计准则；培养具有专长的内向型管理审计团队；改善内向型管理审计技术和方法。
[Abstract]:As the latest form of the development of internal audit, introverted management audit plays a key role in perfecting the level of management and improving the corporate governance structure, based on the fiduciary responsibility of the enterprise. To a certain extent, it is an important force in enterprise management and corporate governance. IIA's research report shows that the remarkable characteristics of the new economic era are the rapid development of high-tech technology and the universal application of network technology. High-tech enterprises have become the focus of attention in the new economic era. Together with the frequent collapse of many famous high-tech enterprises in China, the issue of management has become the deadliest issue for high-tech enterprises in our country, and the investors have higher demands on internal trustees. More strictly, the traditional fiduciary financial responsibility can no longer meet the needs of the investors. More and more investors require enterprises to fulfill their fiduciary management responsibilities. In order to keep pace with the development of the economic times, high-tech enterprises, It is necessary to improve the structure of enterprise management and corporate governance constantly. The reform of introverted management audit is urgent. Therefore, the research of internal management audit of high-tech enterprises is put on the agenda. Based on the basic theory of introverted management audit and the development status and characteristics of high-tech enterprises in China, this paper states and discusses the problem of internal oriented management audit in high-tech enterprises. This paper studies the current situation of the application of introverted management audit in high-tech enterprises of our country, analyzes the problems existing in the inward management audit of high-tech enterprises in China by questionnaire, and analyzes the causes of the problems, and puts forward some suggestions for improvement. In order to promote the rapid development and wide application of internal-oriented management audit in high-tech enterprises in China. This paper adopts the method of combining normative research with questionnaire. The first part introduces the background and significance of the research, literature review, The second part is an overview of the basic theory of introverted management audit, respectively from the basic theory, concept and content of the inward management audit. The third part, the combination of high-tech enterprises and the theory of introverted management audit. The fourth part, the questionnaire, including the questionnaire design and sample selection, The fifth part, the problem and the reason analysis part. Through the questionnaire survey, the author draws the conclusion that there are three problems in the inward management audit of high-tech enterprises: the resistance of implementing the introverted management audit is great; According to the analysis of the problems, the following four reasons are obtained: the lack of a good environment for the implementation of introverted management audit, the lack of internal management audit standards; Lack of high quality introverted management auditors; backward auditing techniques and methods. Conclusion: in view of the above reasons, this paper puts forward the following policy recommendations: improving the internal and external enterprise environment for the implementation of introverted management audit; Establish internal management auditing standards; develop inward-looking management audit teams with expertise; improve inward management audit techniques and methods.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F239.45;F276.44

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