某房地产企业集团公司治理与内部审计研究

发布时间：2018-04-03 13:57

本文选题：某房地产企业集团　切入点：公司治理　出处：《西南财经大学》2007年硕士论文

【摘要】： 在公司治理结构中,内部审计这一职能的设置和实践是一个不容忽视的问题。然而多年来,国内外的理论界与实务界都在两条平行线路上研究现代企业内部治理与现代企业内部审计问题,分裂并轻视了蕴涵在两者之间的内在联系。本文研究的根本出发点是通过对某一房地产企业集团内部审计机构在公司治理架构中的地位、作用及具体的运作方式,将公司治理与内部审计链接起来,把内部审计放到公司治理框架中,将内部审计定位为是公司治理监控体系的构成部分,使其起到强化和完善公司治理的作用,以维护资本市场的有序性,促进经济健康的发展。本文主要分为四个章节对某房地产企业集团的内部审计机构在公司治理环境下的地位、作用和运作方式等进行了分析研究,第一章简要的介绍了国内外对相关问题的研究成果;第二章通过对某房地产企业集团公司治理与内部审计之间的研究分析,阐述了当前房地产行业的现状和某房地产企业集团的基本情况,如公司发展历程、治理架构、内部审计机构的演变、内部审计机构与公司治理架构之间的关系、定位及作用等,并对公司的治理构架和内部审计机构作了简要评价,指出了当前内部审计机构面临的主要难题:如审计范围狭窄、人员专业素质不高、审计机构运作模式不成熟不规范、只重视监督和对问题的查处,轻视服务职能的发挥、审计技术手段落后等;第三章对公司治理结构和内部审计的基础理论进行了研究;第四章通过对公司治理与内部审计的理论研究,并结合某房地产企业集团的实际情况,本文提出了完善内部审计的措施和方法,如:建立良好的公司治理结构、保证内部审计机构的独立性、建立健全完善的内部控制制度、提高内审人员素质和审计技术水平、拓展内部审计领域、提高沟通技能、建立基于公司治理架构的内部审计评价系统和建立内部审计部门业绩评价标准。在上述解决方法中,本文认为建立良好的公司治理结构和保证内审部门的独立性是充分发挥内审作用的基础和关键。本文希望通对某房地产企业集团内部审计与公司治理的研究,能为其他行业和公司的内部审计工作的完善起到一个借鉴作用。
[Abstract]:In the corporate governance structure, the establishment and practice of internal audit is a problem that can not be ignored.However, over the years, the theoretical and practical circles both at home and abroad have studied the internal governance of modern enterprises and the internal audit of modern enterprises on the two parallel roads, splitting and belittling the internal relationship between the two.The basic starting point of this paper is to link corporate governance and internal audit through the position, role and specific operation of a real estate enterprise group internal audit organization in the corporate governance structure.The internal audit should be put into the framework of corporate governance, and the internal audit should be regarded as the component part of the monitoring system of corporate governance, so as to strengthen and perfect the corporate governance so as to maintain the orderly nature of the capital market and promote the healthy development of the economy.This paper is divided into four chapters on the internal audit organization of a real estate enterprise group in the corporate governance environment, the role and operation of the analysis and research, the first chapter a brief introduction of the domestic and foreign research results on related issues;The second chapter, through the research and analysis of the corporate governance and internal audit of a real estate enterprise group, expounds the current situation of the real estate industry and the basic situation of a real estate enterprise group, such as the development course of the company, the governance structure,The evolution of internal audit institutions, the relationship between internal audit institutions and corporate governance structure, the orientation and role of internal audit institutions, and a brief evaluation of the corporate governance structure and internal audit institutions are also given.This paper points out the main problems faced by the internal audit organizations at present, such as the narrow audit scope, the low professional quality of the personnel, the immature and unstandardized operation mode of the audit institutions, only paying attention to the supervision and the investigation and handling of the problems, and despising the exertion of the service functions.The third chapter studies the structure of corporate governance and the basic theory of internal audit, the fourth chapter studies the theory of corporate governance and internal audit, and combines the actual situation of a real estate enterprise group.This paper puts forward some measures and methods to perfect internal audit, such as establishing a good corporate governance structure, guaranteeing the independence of internal audit institutions, establishing a sound internal control system, improving the quality of internal audit personnel and the level of audit technology.Expand internal audit field, improve communication skills, establish internal audit evaluation system based on corporate governance structure and establish internal audit department performance evaluation standard.In the above solutions, this paper holds that establishing a good corporate governance structure and ensuring the independence of the internal audit department is the basis and key to give full play to the role of internal audit.This paper hopes that the research on the internal audit and corporate governance of a real estate enterprise group can serve as a reference for the improvement of internal audit in other industries and companies.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F293.3;F239.45

【引证文献】